Роль фінансової звітності в аналізі ключових показників ефективності логістики готельно-ресторанного бізнесу

Abstract

In the modern tradition of economic analysis, great importance is attached to the so-called Key Performance Indicators, KPI. Key logistics performance indicators (logistics KPI) are performance metrics that characterize the impact of logistics processes on a company's profit. Basically it is about the impact on the results of an enterprise activity of such components of a logistic contour as transportation, warehousing, supply chain. Currently, there are a significant number of indicators of logistic efficiency, it is impossible and impractical to apply all of them simultaneously. The necessary preliminary stage is the systematization, classification and selection of the necessary KPIs that meet the specific objectives of the analysis. The performance indicators selected for analysis should not be duplicated and interrelated. The hierarchical structure of KPI allows you to understand and systematize the causal relationships between various logistics performance indicators. The study of practical work of domestic and international experts allowed to establish that the most popular indicators of logistics efficiency (KPI) are: Logistics costs as percentage of sales; Inventory turnover; Total inventory days; The time from sourcing raw materials to delivery of finished goods; Delivery in Full on Time, DIFOT. From the list presented by us, two indicators – Inventory turnover and Total inventory days – can be calculated using open financial statements of Ukrainian National Accounting Standards (UNAS). The isolated value of inventory turnover and the duration of inventory turnover for a hotel enterprise is not very informative. Although there are attempts to develop standards for these factors for individual industries, however, there are no unified values for standards. Moreover, a significant number of exogenous and endogenous factors can influence indicators. Therefore, it is more expedient not to be guided by any rigid standards, but conducts a comparative analysis: in dynamics, with other enterprises, and, which is very important, with industry-average values. The value of indicators of inventory turnover and the duration of inventory turnover in order to monitor the efficiency of logistics is explained, in particular, by the fact that these factors show whether the company's sales and procurement departments are synchronized.