MANAGEMENT OF LOGISTICS COSTS AT AN ENTERPRISE: A CASE STUDY OF THE INTERNATIONAL COMPANY «KÜHNE + NAGEL»

Abstract

The optimization of an enterprise’s logistics costs represents a critical factor for enhancing operational efficiency and securing strategic advantages in a competitive environment. This study investigates the logistics system as a complex of interconnected subsystems characterized by well-developed internal links and dynamic interactions with the external environment.
The research provides precise definitions for the concepts of “logistics costs” and “logistics cost management.” The latter is defined as a systematic set of interrelated actions aimed at making informed decisions based on the comprehensive accounting of material, information, and financial flows. The primary objective is to reduce operational expenditures while identifying potential resource-saving opportunities within the organizational structure. Furthermore, the article highlights the role of cost management in entrepreneurial activities, presenting a detailed classification to facilitate the analysis of specific processes occurring within the supply chain. This approach enables the identification of key flow elements and participants, alongside their functional relationships.
Given the volatility of modern markets, the study emphasizes the importance of adaptability in responding to fluctuations caused by supply instability, fuel price shifts, and tariff changes. Finally, using a case study of the international company KÜHNE + NAGEL, the research analyzes current approaches to cost management and evaluates their effectiveness. The findings suggest that implementing integrated management strategies not only reduces expenditures but also increases operational flexibility, contributing to the sustainable economic development of the enterprise and its long-term profitability.