Developing a conceptual model to analyze effective costs in logistics process is one of the aims of the present article. By Reliance of literature review in the field of logistics and by using the results derived from the carried out case studies in small and medium-sized food and automotive enterprises, the effects of targeted subsidies plan on Logistics costs and solutions to costs reduction are studied. In this paper, combined qualitative and quantitative methods are used, qualitative methods such as interviews and quantitative methods such as Analytical Hierarchy Process (AHP) and statistical analysis. The result shows that at the macro level logistics costs are divided into seven categories: Transportation costs, Inventory carrying costs, Warehouse costs, Order Processing and Information Systems costs, Handling costs, Lot quantity costs and Customer service costs. Based on the type of industry, some costs are more important than other costs. Applying the Analytical Hierarchy Process on logistic costs shows that transportation and distribution costs besides capital costs are the largest in the logistics costs. Comparison of logistics costs before and after the implementation of the targeted subsidies plan shows that costs at Pegah Company has increased by 1.48% and at Zar-Fanar Company 2.42% in sales revenue. Increasing energy prices and high storage due to varying business conditions are the causes. Developing logistics cost management system besides controlling and optimizing the time and economical orders could act as appropriate solutions for the two companies to reduce their own logistics costs. The relationship between solutions and cost reduction are reviewed by using a nonparametric test (Binomial) and approved solutions are prioritized by using the Friedman test.
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