The Master's Thesis analyzes a logistic background of the Czech Republic in the context of the recent economic crisis and its influence on the development of selected indicators of the logistic market. The objective of the Thesis is to evaluate the impact of these aspects on lo-gistic competitiveness of the Czech Republic in Central and Eastern Europe. The Thesis de-scribes the current situation of the European logistic market together with the main future development trends. The recent development on logistics and industrial property market is worked out in detail, including the changes in attractiveness of logistics locations and criteria influencing developers' activities. Subsequently the Thesis analyzes the situation in logistics and transport infrastructure, characterizes the freight transport and presents current options for their further development. The final part of the Thesis introduces options for education in logistics available in the Czech environment.

Baigiamajame magistro darbe vykdomas logistikos tarpininko veiklos didinimo stambioje gamybinėje įmonėje tyrimas. Baigiamojo darbo pradžioje aptariamas tyrimo objektas: įmonių klasifikacija, logistikos tarpininkų vaidmuo atliekant krovinių gabenimą. Analitinėje metodinėje dalyje pateikiama esamos padėties analizė: pateikiami transporto paslaugų vertinimo veiksniai, mokslinės literatūros analizė. Analizuojami pagrindiniai logistikos tarpininkai, bei jų veikla. Pateikiami darbo tikslai, uždaviniai, bei taikoma metodika. Antrojoje darbo dalyje aprašomas atliktas tyrimas, pateikiami rezultatai, kuriais remiantis pateikiamos išvados bei pasiūlymai gamybinėms įmonėms, kaip sumažinti logistikos sąnaudas ir didesnį dėmesį skirti pagrindinei veiklai. Darbą sudaro: įvadas, analitinė-metodinė bei eksperimentinė-tiriamoji dalys, darbą apibendrinančios išvados ir pasiūlymai. / In this master thesis the research on activity of logistics broker in a large manufacturing company is carried out. Thesis starts with the object of the research: classification of companies, role of logistics brokers in transportation of goods. The analytical part analyses the current situation: factors for assessment of transport services are determined, the literature for the research is analysed. The main logistics brokers and their activity is analysed. The objectives are stated, tasks determined and methodology described. The research that is carried out is described in the second part of the thesis, the results are shown, conclusions and proposals are made to manufacturing companies on how to lower logistics costs and to concentrate on main activity. Thesis consists of introduction, analytical and project parts, conclusions and proposals.

The economy in the west of the State of Paraná is market by the strong participation of the agricultural activities; much from what is produced either in the State or in the country is native of this region. Particularly for the Municipality of Toledo, the aviculture and swine culture are the main agricultural. These are directly mediated by the activities of transport logistics, which play the important and directly responsible role by the appropriate development of the agricultural. Thus, this search shows the development of a model which aims to measure the impacts caused by the transport logistics in the aviculture and swine culture. Thus, it has been attempted to answer what the economical and social impacts are that the transport logistics cause on birds and swine chains, that justified by the characteristic of importance which the transport activity has for the activities, due to the fact that it is treated of an activity that provides the connection among several initial productive stages. The data collection has contemplated the search for information in local public organs and private companies which are directly connected to the activity; this information were fundamental to the is referred to the construction of indicators about the studied activities. From the collected data, it has been developed a matrix of analysis from this data which shows the direct relation among the global numbers in the Municipality (e.g., the total of employment in the Municipality in relation to the total employment from the bird and swine chains). It has been evident during the search the essential role of the transport logistics, and it can be claimed that there is a high level of dependence of the activities that involve bird and swine production in the transport logistical services, thus, any alteration in the transport configuration may bring direct consequences to aviculture and swine culture, interfering in the results and in the production. It is believed that this study has contributed to the explanation of the importance of the transport activities in the context of birds and swine production for the Municipality, and indirectly for the local economical and social development. / A economia do oeste do estado do Paraná é marcada pela forte participação das atividades agropecuárias. Muito do que se produz no estado e no país é oriundo dessa região. Em específico para o município de Toledo, a avicultura e a suinocultura são as principais atividades agropecuárias. Estas são diretamente mediadas pela logística de transporte, que assume papel indispensável e diretamente responsável pelo desenvolvimento adequado destas. Assim esta pesquisa apresenta o desenvolvimento de um modelo que objetiva mensurar os impactos causados pela logística de transportes nas atividades, avícola e suinícola. Dessa forma se buscou responder quais são os impactos econômicos e sociais que a logística de transportes causa nas cadeias de aves e suínos, isso justificado pela característica de importância que os transportes têm para estas cadeias produtivas, visto que se trata de uma atividade que proporciona a ligação entre as diversas etapas produtivas iniciais. A coleta de dados contemplou a busca de informações em órgãos públicos e empresas privadas locais com ligação direta à atividade. Essas informações foram fundamentais para a construção de indicadores sobre as atividades estudadas. A partir dos dados coletados se desenvolveu uma matriz de análise desses dados que apresentam a relação direta entre os números das atividades de avicultura e suinocultura, comparadas com números globais do município (como por exemplo, o total de empregos do município em relação com o total de empregos das cadeias de aves e suínos). Ficou claro durante a pesquisa, o papel fundamental da logística de transporte, e pode-se dizer que existe um alto grau de dependência das atividades que envolvem a produção de aves e suínos dos serviços logísticos de transporte. Dessa forma, qualquer alteração na configuração dos transportes pode trazer conseqüências diretas à avicultura e suinocultura, interferindo nos resultados e na produção. Acredita-se que este estudo contribuiu para o esclarecimento da importância das atividades de transportes no contexto da produção de aves e suínos para o município, e indiretamente para o desenvolvimento econômico e social local.

The Southern Swedish hospital region is the home of nearly 2 million people, inwhich 5,684 individuals were diagnosed by stroke during 2016, according tostatistics from the hospitals in the region. With this large number ofstroke-diagnosed patients across the region, an effective stroke transport policy isinevitably important to provide fast treatment for these patients.In this thesis, we developed an agent-based simulation model for evaluating theperformance of transport logistics policies. We followed the Design ScienceResearch methodology in order to design and develop the model. Using the model,we assessed two transport logistics policies for the Southern Swedish hospitalregion. We used a synthetic set of stroke patients, which we generated using Montecarlo simulation, for the processes of developing the model and assessing our twostroke transport logistics policies.We argue that the assessment of transport logistics policies is important for theability to improve the planning process, for example, when choosing hospital fordiagnosis of patients showing stroke symptoms. The optimization of the strokelogistics process aims to ensure the quality and operational efficiency of the hospitalsector as well as to increase the chance of survival of stroke patients.

Made available in DSpace on 2015-04-22T22:10:37Z (GMT). No. of bitstreams: 1 Andressa Oliveira Marques.pdf: 2031090 bytes, checksum: 2283e9618019e7e3d91aee3c4957b4dc (MD5) Previous issue date: 2011-12-16 / In a contemporary world the concept of globalization creates new forms of productive organizations such as Arranjos Produtivos Locais APL s (Local Productive Arrangements LPAs), which contribute, among other things, to the social-economic and technologic development of the context to which it is linked, especially if it is located in a developing nation. In Brazil, a country with such characteristics, local government created a specific sector dedicated to the APL s, driving several states to adopt them. In Amazonas State, establishing a APL observes federal rules, meaning that it follows a Plano de Desenvolvimento Preliminar PDP (Preliminary Development Plan), especially in regards to its current indicators which are: access to domestic and external markets; training and enabling, governance and cooperation, investment and financing, quality and productivity and technology and innovation. However, these indicators present themselves insufficient, also due to the fact that they don t consider local characteristics. Therefore they tend to result in conclusions, unfortunately in posteriori, that turn impracticable to form an APL, driving to several kinds of losses such as waste of time, financial and human resources, work, among others. Also, it is clear that the indicators currently taken in consideration do not directly include neither the logistics, for the transport factors, which are vital to the distribution of local production in a region such as Amazonas, in which the different cargo modes, especially waterway, have difficulties. This fact allows us to present this problematizing question: What indicators, with emphasis in transportation logistics, must be added to the existing ones, in a way to irreversibly contribute to the creation of APLs? In the advent of such problematization, the objective of this paper is to propose the inclusion of transportation logistics indicators to PDP, considering the local geographic characteristics that help to increase efficiency in the process of the formalization of APLs in the State of Amazonas.Therefore, it helps to identify and classify this research as scientific, exploratory and descriptive at the same time. Moreover, it is bibliographic, qualitative and, above all, applied research. In this last case because it teaches us the scientific methodology, the research aims to contribute to practical ends in relation to what is studied. The found results show the following transportation logistics indicator: distance from origin to destination, infrastructure, travel time, vessel designs, cargo-lifting equipment and point of distribution/sales. Such indicators also support a matrix. The main conclusion is that the indicators show specificities, mainly geographic, that exist in Amazonas and, therefore, may contribute to PDP in the process of APSs formalization / No mundo contemporâneo o conceito de globalização gera novas formas de organizações produtivas, uma delas são os Arranjos Produtivos Locais APLs, os quais contribuem, dentre outros aspectos, para o desenvolvimento socioeconômico e tecnológico do contexto aos quais se vinculam, notadamente se este encontra-se em país em desenvolvimento. No Brasil, país que possui tal característica, o governo federal criou setor específico voltados aos APLs, o que fez com que vários Estados da federação os adotassem. No estado do Amazonas a formalização dos APLs adota as diretrizes nacionais, ou seja, a formalização segue o que preconiza o Plano de Desenvolvimento Preliminar PDP, notadamente no que diz respeito a seus atuais indicadores e que são: acesso a mercado interno e externo; formação e capacitação; governança e cooperação; investimento e financiamento; qualidade e produtividade e, ainda, tecnologia e inovação. Contudo, tais indicadores, por serem estabelecidos sem contemplar as especificidades locais, revelam-se insuficientes. Portanto tendem a resultar em constatações, lamentavelmente a posteriori, que inviabilizam a formalização do APL pretendido, resultando em prejuízos de diversas ordens tais como: de tempo, de recursos financeiros e humanos e, principalmente, de trabalho, dentre outros. Além do mais, nota-se que os indicadores atualmente levados em consideração não contemplam de modo direto e explícito nem a logística nem o transporte, vital para o escoamento da produção em região como a do estado do Amazonas, no qual os diferentes modais, com destaque para o hidroviário, apresentam especificidades. Tal ocorrência permite apresentar a seguinte pergunta problematizadora: Quais os indicadores, com ênfase na logística de transporte, devem ser acrescidos àqueles já existentes no PDP de modo a contribuir irreversivelmente na criação dos APLs? Em decorrência de tal problematização o objetivo geral do trabalho é propor a inclusão de indicadores de logística de transporte no PDP, contemplando as características geográficas locais, que contribuam para aumentar a eficiência no processo de formalização dos APLs no estado do Amazonas. Portanto, isto faz com que a pesquisa seja identificada e classificada, a um só tempo, como exploratória e descritiva. Ademais, é pesquisa bibliográfica, qualitativa e, sobretudo, aplicada, neste último caso porque, como ensina a metodologia científica, a pesquisa visa contribuir para fins práticos em relação ao que é estudado. Os resultados encontrados apresentam como indicadores de logística de transporte identificados os seguintes: distância da localidade origem/destino; infraestrutura; tempo de viagem; concepção das embarcações; equipamentos para remoção de cargas e pontos de distribuição/venda. Tais indicadores, inclusive, também dão suporte a uma matriz. A principal conclusão é que os indicadores refletem as especificidades, sobretudo geográficas, existentes no estado do Amazonas e, portanto, contribuem com o PDP no processo de formalização dos APLs

Made available in DSpace on 2017-07-10T18:33:34Z (GMT). No. of bitstreams: 1 Jean Carlos de Matos.pdf: 1666170 bytes, checksum: ad8ad108de02eed087fb49ef41bb7336 (MD5) Previous issue date: 2016-08-22 / This research analyzed the demand for rail transport in the micro-region of Toledo / PR. The aim was to collect and analyze the products listed by the National Land Transportation Agency (ANTT) that were more favorable to rail transport, considering the relations of quantity transported, distance covered and sensitivity to the value of the freight. According to ANTT, the products with these features are: steel products, grain, iron ore, cement, fertilizers, oil derivatives, lime and limestone, coal, clinker and containers. It was presented the economic panorama of the micro-region of Toledo, its cargo handling dynamics relating to the products moved and features that fit the railways. Primary data were collected through the unstructured interview technique and observation. It was also used documentary research for secondary data collection in order to describe the economic scenario of the micro-region of Toledo/PR, and to understand how the movement of cargo currently happens. It was found that there is demand for rail transport in several moved products, given the context of growth and development that is presented in the micro-region, and the lack of investment in this kind of transport for both production flow as well as for the arrival of products that dynamise its economy may curb development in the medium, long term. / Este trabalho de pesquisa analisou a demanda por transporte ferroviário na Microrregião de Toledo/PR. O intuito foi levantar e analisar os produtos indicados pela Agência Nacional de Transporte Terrestre (ANTT) mais favoráveis ao transporte ferroviário, considerando as relações de quantidade transportada, distância percorrida e sensibilidade ao valor do frete. Segundo a ANTT, os produtos com essas características são: produtos siderúrgicos, grãos, minério de ferro, cimento, adubos e fertilizantes, derivados de petróleo, cal e calcário, carvão mineral, clinquer e contêineres. Foi apresentado o panorama econômico da Microrregião de Toledo, sua dinâmica de movimentação de cargas relacionando com os produtos movimentados e as características que se enquadram ao modal ferroviário. Foram levantados dados primários pela técnica de entrevista não estruturada e observação. Utilizou-se também de pesquisa documental para coleta de dados secundários no intuito de descrever o cenário econômico da Microrregião de Toledo/PR, e de compreender como ocorre a movimentação de cargas atualmente. Constatou-se que há demanda para transporte ferroviário em diversos produtos movimentados, haja vista o contexto de crescimento e desenvolvimento que se apresenta na Microrregião, e a falta de investimento neste modo de transporte tanto para escoamento da produção como também para a chegada de produtos que dinamizam sua economia, poderá frear o desenvolvimento a médio, longo prazo.

Russia is one of the largest participants of world commodity exchange. From 2005 to 2013 the volume of foreign trade turnover grew steadily, but in the next two years there was a decrease in trade turnover: in 2014 by 8%, and in 2015 by 37.7%. The subject of the theses is to assess the impact of the level of development of the ITC infrastructure on the efficiency of Russia's foreign trade activities. The main objectives of the study are: analysis of the patterns of development of pan-European and Euro-Asian ITCs; development of the principles for the formation and development of infrastructure facilities of the ITC, as well as a system of legal and organizational measures; determination of the factors of an effective ITC system in the territory of Russia; determination of the most significant indicators of the development of the ITC in the territory of Russia; development of recommendations for the development of the ITC infrastructure in order to improve the efficiency of Russia's foreign trade. The object of the study is the aggregate of international transport corridors on the territory of the Russian Federation. The subject – the generation of the characteristics of the ITC infrastructure on the territory of Russia, as a factor of influence on the efficiency of foreign trade. The scientific novelty of the work performed is to assess the factors of the functioning of the ITC infrastructure, which have a negative impact on the volume of Russia's foreign trade turnover in 2014-2015. The practical significance of the study is to determine the direction of the long-term development of the ITC system on the territory of Russia in the medium and long term; development of proposals for the development of the infrastructure of certain modes of transport included in the ITC; development of recommendations for increasing the effectiveness of state regulation of the process of forming the ITC in the country. / Россия является одним из крупнейших участников мирового товарообмена. С 2005 по 2013 гг. объем внешнеторгового оборота неуклонно рос, однако в последующие два года наблюдалось снижение товарооборота: в 2014 г. на 8%, а в 2015 г. на 37,7%. Целью диссертационного исследования является оценка влияния уровня развития инфраструктуры МТК на эффективность внешнеторговой деятельности России. Основными задачами исследования являются: анализ закономерностей развития панъевропейских и евроазиатских МТК; разработка принципов формирования и развития объектов инфраструктуры МТК, а также системы мероприятий правового и организационного характера; определение факторов эффективной системы МТК на территории России; определение наиболее значимых показателей развития МТК на территории России; разработка рекомендаций по развитию инфраструктуры МТК с целью повышения эффективности внешнеторговой деятельности России. Объект исследования – совокупность международных транспортных коридоров на территории Российской Федерации. Предмет – совокупность характеристик инфраструктуры МТК на территории России, как фактор влияния на эффективность внешнеторговой деятельности. Научная новизна выполненной работы состоит в оценке факторов функционирования инфраструктуры МТК, оказывающих негативное влияние на объем внешнеторгового оборота России в 2014-2015 гг. Практическая значимость проведенного исследования состоит в определении направления перспективного развития системы МТК на территории России в среднесрочной и долгосрочной перспективе; разработке предложений по развитию инфраструктуры отдельных видов транспорта, входящих в МТК; разработке рекомендаций для повышения эффективности государственного регулирования процесса формирования МТК на территории страны.

Several categories of emissions are presented in Ericsson ́s sustainability report, among them emissions from product transportation is the largest one within Ericsson ́s own business. However, it is only a part of the transportation flow that is included in the report. The sustainability report covers transportations from distribution centers to customer sites, but now Ericsson will expand the range to cover a larger part of the supply chain, from first tier suppliers, through production, to customer sites. The change would provide Ericsson with better visibility and control over the supply chain and therefore enable the possibility to find new solutions the reduce greenhouse gas emissions. One strategy to reduce product transportation greenhouse gas emissions is regionalization, which Ericsson is already implementing for the production sites. Moving forward they also want to evaluate the possibility to regionalize the external suppliers. Therefore, the aim of the study is to evaluate the effects of a regionalized supply on product transportation from first tier supplier to customer sites, with focus on greenhouse gas emissions. Transportation data including weight, distance and transport mode was collected. Calculations was then done on an aggregated level and did not get into details regarding vehicle utilization or fuel usage. Data collected was inadequate in some part of the supply chain and the gaps were filled with assumptions based on initial interviews. The current emissions for the part of the supply chain that goes from suppliers to distribution hubs was calculated to 30 000 ton CO2e, but with regard to sensibility analysis the true value of emissions is higher. Further, the total current emissions were calculated by adding the new calculatedpart with Ericsson’s reported numbers, which gave the total emissions in the flow to be 169 000 ton CO2e. After the benchmark was established the effect of a regionalized supply was examined. Ericsson has divided the world into three supply regions, the America region, the Europe, Middle east and Africa region and Asia and Pacific Ocean region. The same regions were used to regionalize the suppliers. The suppliers that were located in a different region than the receiving plant were moved to a location that were deemed appropriate by interviews. In the America region the suppliers were placed in Mexico, in the Europe region the suppliers were placed in Romania and in the Asia region the suppliers were placed in China. With the regionalization of the suppliers the total emissions were reduced by 4 % regarding the baseline. Another conclusion from the regionalization was that the supply chain became less emission efficient because the transportation work by truck increased and decreased for boat. The results contain many uncertainties mostly because the regionalization is happening in the part of the supply chain that is mainly based on assumptions to begin with. Based on interviews regionalized suppliers would entail increased costs and loads of initial work, but shorter lead times. The interviewees also said that it is the mechanical components that is appropriate to regionalize since they are heavy, cheap and easy to produce compared to the electronical components. The electronical components were not deemed possible to regionalize. In summery Ericsson can expect reduced greenhouse gas emissions if they regionalize their 1st suppliers, but the size of the reduction needs further examination. Especially better data is needed to establish the benchmark, something that Ericsson will continue working on. / Följande arbete berör Ericssons växthusgasutsläpp från produkttransporter. I Ericssons hållbarhetsredovisning presenteras i dagsläget olika kategorier av utsläpp. Av de utsläppen som sker inom Ericssons verksamhet är produkttransporterna den största kategorin, trots att endast en del av flödet ingår i de presenterade siffrorna. Ericsson redovisar utsläppen för transporter från en distributionshub ut till kundsite, men vill nu utöka omfånget till att gå från förstaledsleverantörer, via produktion, ut till kundsite. Förändringen ämnar ge Ericsson bättre visibilitet och kontroll över försörjningskedjan för att därigenom kunna hitta lösningar för att minska växthusgasutsläppen. En strategi för att minska växthusgasutsläpp från produkttransporterna som Ericsson undersöker är regionalisering, något som redan genomförts för produktionen. Framöver vill Ericsson även utvärdera möjligheten av att regionalisera leverantörerna. Därför är syftet med studien att utvärdera effekterna av regionaliserad försörjning i Ericssons produkttransportflöde från förstaledsleverantörer till kundsiter, med fokus på växthusgasutsläpp. För att genomföra studien samlades transportdata med information kring vikt, sträcka och transportmedel in. Beräkningarna genomfördes på en aggregerad nivå och gick inte in på en djupare nivå såsom fyllnadsgrader eller bränsle som använts. Data var bristfällig på en del ställen i flödet och där fylldes luckorna på med antaganden baserade på intervjuer. Nuvarande utsläpp från flödet som går mellan leverantörer och distributionshubbar beräknas 2019 vara 30000 ton CO2e, men med hänsyn till känslighetsanalyser uppskattas det verkliga utsläppet vara högre. Det framtagna utsläppet slogs samman med de utsläppen Ericsson redan redovisar och de totala utsläppen för flödet blev därför 169 000 ton CO2e. Efter att ett utgångsläge fastställts undersöktes påverkan av en regionalisering av de externa förstaledsleverantörerna. Ericsson har delat in världen i tre regioner, dessa är Amerikaregionen, regionen för Europa, Mellanöstern och Afrika samt regionen för Asien och Stillahavet. Samma regioner används för regionaliseringen av leverantörer. De leverantörer som låg i en annan region än deras mottagare förflyttades till ett land som utifrån intervjuer ansågs lämpligt. För Amerikaregionen placerades leverantörerna i Mexiko, för Europaregionen placerades de i Rumänien och Asienregionen i Kina. Resultatet av regionaliseringen blev att utsläppen minskade med 4 % sett till det totala utgångsläget. Det visade sig även att utsläppseffektiviteten blev lägre eftersom mängden transportarbete för vägtransporter ökade och sjötransporterna minskade. Resultaten från scenariot med regionaliserade leverantörer har dock mycket osäkerhet i sig vilket främst grundar sig i att förändringarna sker i den delen av flödet där minst tillgång till data fanns att tillgå. Utifrån intervjuer framkom det även att regionalisera leverantörerna förmodligen skulle medföra ökade kostnader och initialt arbete, men kortare ledtider. Det framkom även att det främst var för mekanikkomponenter som regionalisering är ett alternativ då de är relativt tunga, billiga och enkla att tillverka i jämförelse med elektronikkomponenter. Elektronikkomponenterna ansågs inte vara lämpliga att regionalisera. Sammanfattningsvis kan Ericsson förvänta sig en minskning av växthusgasutsläpp vid en regionalisering av leverantörer, men storleken på minskningen behöver undersökas vidare. Framförallt behövs bättre data kring nuläget i början av flödet, vilket är något som Ericsson kommer att jobba vidare med.

The foreign economic activity of enterprises producing precious metals, in fact, determines their economic and social development. The company must organize its foreign economic activity in such a way as to ensure maximum income, as well as choose the most optimal solution for maintaining the effectiveness of foreign economic activity. In the first chapter, the conceptual framework and the interpretation of the basic essential categories of foreign economic activity. FEA is a commercial activity of business entities related to their participation in international economic relations. The analysis of foreign economic activity in the second chapter led to the conclusion that, in general, there is a negative downward trend in revenues from the export of goods, while the level of transportation costs increases. Revenue growth can be achieved both by reducing transportation costs and by reducing management costs. So, increasing the efficiency of foreign economic activity of JSC “EZ OCM” can be achieved by introducing outsourcing of all logistics. The paper proposes an algorithm for improving the foreign economic activity of an enterprise, based on a factor analysis of sales profitability, differing by the influence of the external market, which allows to increase the effectiveness of management decisions and foreign economic activity in general. / Внешнеэкономическая деятельность предприятий по производству драгоценных металлов, фактически, определяет их экономическое и социальное развитие. Предприятие должно организовывать свою внешнеэкономическую деятельность таким образом, чтобы обеспечить получение максимального дохода, а так же выбрать наиболее оптимальное решение поддержания эффективности ВЭД. В первой главе рассмотрены понятийные основы и толкование базовых сущностных категорий внешнеэкономической деятельности. ВЭД – это деятельность, связанная с их участием в международных экономических отношениях. Анализ внешнеэкономической деятельности во второй главе позволил сделать вывод о том, что в целом наблюдается отрицательная тенденция снижения доходов от экспорта товаров, при этом возрастает уровень транспортных расходов. Рост выручки может быть обеспечен как за счет снижения затрат на транспортировку, так и за счет снижения управленческих затрат. Итак, повышение эффективности внешнеэкономической деятельности АО «ЕЗ ОЦМ» может быть достигнуто введением аутсорсинга всей логистики. В работе предложен алгоритм совершенствования внешнеэкономической деятельности предприятия, базирующийся на факторном анализе рентабельности продаж, отличающийся учетом влияния внешнего рынка, позволяющий повысить эффективность принимаемых управленческих решений и внешнеэкономической деятельности в целом.

The master's thesis is the development of the methodology for the formation of the financial result of the transport and logistics company, based on the specifics of the company's activities. Objectives of this work, which have already done was explored the features of the formation of financial results of transport and logistics companies, considered the economic activities of the transport and logistics company, suggested measures to increase the competitiveness of the transport and logistics company, considered the impact of changes in the cost structure of the transport logistics company on financial results, developed a methodology for the formation and reflection of the results of the activities of a transport and logistics company in a specialized program. The provisions of the scientific novelty of this study the factors promoting increase of competitiveness in the market of transport-logistical services and expansion of client base, in particular, due to participation in tenders are determined the influence of creation of large transport and logistics complexes on the cost structure of companies in the sphere of small business was revealed, the methodology for accounting and forming an internal report on financial results in a specialized program of transport and logistics companies was developed, which makes it possible to increase the information content of reporting for the adoption of managerial decisions. / Главной целью магистерской диссертации является разработка методологии формирования финансового результата транспортно-логистической компании на основе специфики деятельности компании. В данной работе были изучены особенности формирования финансовых результатов транспортных и логистических компаний, рассмотрена экономическая деятельность транспортно-логистической компании, предложены меры по повышению конкурентоспособности транспортно-логистической компании, рассмотрено влияние изменений в структуре затрат транспортной логистической компании на финансовые результаты, разработана методология формирования и отражения результатов деятельности транспортно-логистической компании в специализированной программе. Положения научной новинки этого исследования являются факторами, способствующими повышению конкурентоспособности на рынке транспортно-логистических услуг и расширением клиентской базы, в частности, за счет участия в тендерах, определяются влияние создания крупных транспортных и логистических комплексов на структуру затрат компаний в сфере малого бизнеса, разработана методология учета и формирования внутреннего отчета о финансовых результатах в специализированной программе транспортно-логистических компаний, что позволяет увеличить информативность отчетности для принятия управленческих решений.