Received 02.05.2025, Revised 07.08.2025, Accepted 08.09.2025
The purpose of the study was to substantiate effective approaches to the formation and management of logistics costs in the system of foreign economic activity of enterprises. The problems of the functioning of logistics systems of enterprises aimed at foreign economic activity, which required timely solutions through the optimisation of logistics costs and improvement of logistics operations management are considered. The conceptual connection between the optimisation of logistics costs and the increase in the competitiveness of the enterprise, which was implemented through the rational selection of partners, effective planning of distribution channels, modeling of logistics supply chains and the implementation of resource-saving practices was substantiated. The influence of organisational aspects of logistics processes on the efficiency of the functioning of transport and logistics enterprises was analysed by reducing the costs of using labour resources, fixed and circulating means of production. The role of modern logistics systems as key objects of automation, integration and strategic management of material and information flows within business structures was highlighted. It was determined that the problem of optimising logistics costs in manufacturing enterprises remained unexplored. Methods of optimising logistics systems, which were implemented by modern enterprises in order to reduce costs and effectively use resource potential, which ensured increased productivity and improved customer service, had been identified. Global trends required a comprehensive update of the logistics infrastructure, the introduction of advanced technological solutions and compliance with environmental principles in logistics activities. Systemic and long-term development of the industry, focused on innovation and effective resource management was a key factor in ensuring sustainable economic progress and competitiveness of the state in the conditions of global interdependence. The developed system of indicators for assessing logistics cost management provided a comprehensive characteristic of the functional state of the logistics system of the enterprise, contributing to increasing the competitiveness of products, as well as increasing the profitability of economic activity. The process of developing measures aimed at optimising costs associated with the processing, storage and transportation of goods had become a key element of managing the logistics costs of the enterprise. Such management was of strategic importance for the company, as it contributed to their reduction, increase in competitiveness and guarantees stability of financial results. The practical value of the research lies in formulating recommendations for optimising logistics costs for enterprises involved in international economic activity
foreign economic activity; international logistics; supply chain management; foreign trade operations; digitalisation of logistics; transportation costs