THE ROLE AND PLACE OF LOGISTIC AUDIT IN THE PROCESS OF FORMATION THE LOGISTIC STRATEGY BY THE WHOLESALE TRADE ENTERPRISE

The article deals with the peculiarities of conducting logistic audit by the wholesale trade company. The role and place of logistic audit in the process of formation of the logistic strategy is determined. The use of an express questionnaire for the determination of the need for an analysis of the current logistic strategy for enterprises that do not have an active controlling system is proposed. The author studies approaches to the definition of the essence of the concept of logistic audit in the scientific literature and proposes an own definition from the point of view of influence on the formation of logistic strategy. The list of tasks related to the audit of logistics in the process of formation or adjustment of the logistic strategy is given and directions of its carrying out at the wholesale trade enterprises are offered. The necessity of conducting is determined as an internal logistic audit, which is recommended by assessing the effectiveness of customer service, costs and use of assets, and external, which involves auditing suppliers, customers, competitors and relationships in the supply chain. In the author's opinion, in further research it is worth to investigate methodical approaches to the implementation of logistic controlling by wholesale trade enterprises, which will allow to integrate traditional methods of accounting, analysis, planning and control into a unified system of obtaining, processing and generalization of information and adopting on its basis on reasoned managerial decisions.