OUTSOURCING IN THE SPHERE OF TRANSPORT LOGISTICS

ABSTRACT

The article deals with questions that are devoted to the study of basic concepts and ideas in the field of logistics outsourcing. Outsourcing technology is one of the logistics management strategies of a company, which, in order to increase the efficiency of logistics, involves the transfer of some business functions or parts of business processes to a third-party contractor (outsourcing company).

АННОТАЦИЯ

В статье рассматриваются вопросы, которые посвящены изучению базовых понятий и представлений в области логистического аутсорсинга. Технология аутсорсинга представляет собой одну из логистических стратегий управления компанией, которая с целью повышения эффективности логистики предполагает передачу стороннему подрядчику (аутсорсинговой компании) некоторых бизнес-функций или частей бизнес-процессов.

Keywords: outsourcing, outsourcer, logistics services, tender, economic efficiency, quality criteria, freight and passenger traffic.

Ключевые слова: аутсорсинг, аутсорсер, логистические услуги, тендер, экономическая эффективность, качественные критерии, грузовые и пассажирские перевозки.

At its core, outsourcing means "using external sources". This is the transfer of some functions or a set of functions of the enterprise to a third-party contractor. Currently, for industrial organizations of the Republic of Uzbekistan, the issue of outsourcing auxiliary functions, in particular, cargo transportation, is very relevant. Enterprises use the following options to solve the issue of outsourcing варианты:

1. option: entering into contracts with third-party companiesfor their transport services;
2. option: conversion of an existing transport shop (as a non-specialized one) into a subsidiary.

For economic reasons, option 2 is the most acceptable option. Because it allows a subsidiary to:

S master the costs of the parent company in the form of profit

S provide transportation services to other organizations that, as an additional source of income, may become the main one in the future.

When making such a decision, the enterprise must first justify its economic efficiency by comparing quantitative and qualitative indicators that make up a comprehensive characteristic of the project and allow assessing how profitable the practical implementation of such an outsourcing project is for it. In modern conditions, priority is given to evaluating quantitative indicators by analyzing and comparing costs. The essence of the method is to sum up all the costs, variables and constants associated with transportation and maintaining its own fleet, and compare them with the costs that the organization will bear if it transfers all these functions to an outsourcer (subsidiary) - a transport organization.

Let's consider an industrial enterprise that has a subdivision that provides a number of transport services to the enterprise, namely [1, 2]:

• international cargo transportation,
• cargo transportation on the territory of Uzbekistan,
• bus services,
• crane and loader services,
• transportation by passenger vehicles,
• tractor services.

In order to reduce overall costs, the company is developing a project to transform this division into a subsidiary with the subsequent acquisition of transport services from it.

This project can be implemented in several ways:

1. option:  outsourcing of all consumed transport services. It should be noted that in Uzbekistan, demand and supply for cargo and passenger transportation services have already been formed.
2. option:  outsourcing only specific types of services, in particular, the use of specialized equipment (tractors, cranes, loaders, etc.), characterized by high demand, but having a limited supply in the market.

The next important point that needs to be taken into account is the system of economic relations between the parent organization and the subsidiary, which should be determined by the contract. The terms of the agreement may include several options:

• the parent company, being the main client of the newly formed company, undertakes to consume at least 90% of its services, purchasing them at the rates that the subsidiary will form based on its own costs and profit margins;
• The subsidiary will be a full-fledged participant in the competition in the transport services market in the region and participate equally in tenders held by the industrial enterprise for the purchase of transport services.

In the first case, the subsidiary has a kind of insurance against significant losses, since the current ratio of services consumed directly by the organization from which it is separated and services provided to third-party organizations is maintained.

In the second case, when the subsidiary is actually placed in conditions of self-sufficiency, it will be forced to provide the main types of services (cargo and passenger transportation) at the rates prevailing in the market of these types of services. However, for a subsidiary to function normally, it must fully cover its costs, as well as make a profit.

To calculate the economic justification for the effectiveness of an outsourcing project for the transfer of transport services to a subsidiary, it is necessary to calculate the economic justification, which determines the need to develop a methodology for estimating and comparing costs. The methodology for assessing the cost-effectiveness of outsourcing transport services may include:

Stage 1: Cost estimation of the transport shop of the parent company.

Stage 2: Estimating the costs of the subsidiary's transportation activities

Stage 3: Assessment of the parent company's costs for purchasing transport services from a subsidiary

Stage 4: Comparative analysis of the financial and economic indicators of the parent company, in the case of providing transport services independently and a subsidiary that takes over the logistics functions.

An important element of the proposed methodology is the calculations given at the second stage regarding the costs that the parent organization will bear when transferring all transport functions to an outsourcer (subsidiary). In the case when the transfer of transport services to outsourcing to a subsidiary is carried out without providing advantages when participating in tenders for the purchase of transport services conducted by the parent organization, the cost assessment of the subsidiary and the formation of tariffs should be carried out in the following sequence:

• Assessment of changes in the wage fund due to changes in the organizational structure of the enterprise;
• Estimation of changesin the total costs ofa subsidiary
• Collection of information about market rates for transport services, for which there are established markets.
• Calculation of the cost of each type of specific transport services provided and formation of tariffs for these services.

Evaluation of qualitative (non-price) criteria, the main group of which is formed by the company's image, the quality of performance of specific functions and the ability to control the process of their execution, the introduction of new technologies, and others, is not carried out in this case. Since the subsidiary, in the case of its organization, will be controlled by the parent organization, which, as its founder, is authorizedа to issue decisions defining its development strategy.

The main indicator of the economic efficiency of outsourcing transport and logistics services is an increase in additional profit or its change in a smaller direction by reducing various costs. Outsourcing should be economically justified and ensure profit growth. The effectiveness of outsourcing transport functions depends on several factors, the main ones of which are traditionally considered to be:

• reducing overall costs and changing the organization's cost structure (reducing transportation costs);
• improving the quality of transport services (compliance with the delivery schedule, monitoring the movement of cargo in transit, reducing the number of errors, prompt correction of errors, etc.);
• increase the productivity of transport and logistics infrastructure (due to the outsourcer's specialization in the provision of railway transportation services, competent flow planning, and offering optimal logistics solutions).

Evaluation of the economic efficiency of outsourcing works (services), taking into account all types of risks that arise when using outsourcing, is carried out by calculating the indicator (coefficient) of economic efficiency using the formula:

                                                  (1)

where: Kef – coefficient of economic efficiency.

 Зouts – costs for the purchase of works (services) from an outsourcer.

 Зсоб – costs for own production of this type of work or services;

 Здоп – additional costs of outsourcing and its maintenance (costs of monitoring and controlling the quality of work (services) performed by outsourced employees, expenses related to the dismissal of employees, etc.);

 FO – index of changes in the efficiency of using fixed assets (capital return);

 PT – index of changes in the efficiency of using labor resources (labor productivity);

 MO – index of changes in the efficiency of using material resources (material efficiency).

If the cost-effectiveness ratio is >1, then you should prefer to purchase the services of an outsourcer. If the coefficient is To calculate the index of changes in the efficiency of the use of fixed assets, we use the following calculation formula:

                                                      (2)

where: FOo, FO₁-fund return of fixed production assets before and after the transfer of works (services) to outsourcing;

 Bo, B1 – revenue from sales of products, goods, works, services before and after the transfer of works (services) to outsourcing;

 OPFo, OPF₁ – revenue from sales of products, goods, works, and services before and after the transfer of work (services) to outsourcing.

To calculate the index of changes in labor efficiency, we use the following calculation formula:

,                                                      (3)

where: FRI_o, FRI₁ – labor productivity before and after the transfer of work (services) to outsourcing;

 HR_O, HR₁ – average number of employees before and after outsourcing of work (services).

To calculate the index of changes in the efficiency of using material resources, we use the following calculation formula:

                                                     (4)

where: MOo_, MO₁ – material output before and after outsourcing of works (services);

 MOHo_, MOH₁ – material costs before and after the transfer of work (services) to outsourcing.

Indexes reflect the ratio of the efficiency of using the main resources of the organization before and after the transfer of work (services) to outsourcing, which can both increase the resulting effect (coefficient of economic efficiency), and level it.

References:

1. Sarvirova N. S., Outsourcing technology in logistics. T., TGTrU. 2021, 138 p. [in Russian]
2. Logistics for the CFO: a training guide/ Edited by A. G. Butrin. - Chelyabinsk, 2009. - 180 p. [in Russian]
3. Basics of logistics. General issues of logistics management: A textbook/Alesinskaya T. V.-Taganrog: TRTU Publishing House, 2005. - 121 p. [in Russian]
4. Zaripov A. R., Distribution logistics (using truck spare parts supply chains as an example). Socio-­economic and technical systems. Kama State Academy of Engineering and Economics (KPI) No. 9. 2007, 15 p. [in Russian]