Mordvytska Yu. Methodological approaches to the structure and classification of logistics costs of enterprises within international vertically integrated holdings

Abstract

The methodological approaches to the definition and classification of logistics costs of enterprises and companies within the international corporate structures were systemized in the paper; the author’ definition of the term "logistics costs" of production enterprise within a vertically-integrated holding company was proposed; the system of enterprise logistics costs classification was supplemented on the basis of the types: the distribution costs of moving sources within the corporation; hierarchical levels of the organizational structure of corporations and profit distribution between the centers of financial responsibility; the model of interaction between planning and logistics costs sources of industrial vertically-integrated holding mechanism and model the impact of transfer pricing on the development of logistics costs in the structure of the total cost of production of industrial enterprises within  the organizational structure of the corporation.