No abstract

The role of cost theory in the formation of logistics systems is considered. The stages of the formation of the concept of logistics, the principles of cost analysis, and methodological approaches to minimize the costs of the process of product distribution are identified. The main reasons restraining the development of logistics in Russia are revealed. Much attention is paid to methods of calculating logistics costs. The influence of logistics on the ratio of profit and invested capital is shown.

The main aspects of the transport component in the price of goods are considered. The analysis of cost and statistical general transport in-kind indicators characterizing the role of transport in economic relations is carried out. Disadvantages of these indicators are identified. The suggestions on their elimination and improvement of accounting for transport costs in the cost structure of the transport component are presented. It is indicated that the implementation of the proposals will make it possible to more correctly determine the transport component and identify the dynamics of proportions in the development of transport and other sectors of the country’s economy.