IMPACT OF LOGISTICS ON THE FINANCIAL RESULTS OF THE COMPANY

The purpose of the article is to assess the impact of logistics decisions on the company's financial results. To achieve the goal in the course of the study, the follo-wing tasks were set and solved: logistics costs were analyzed by their structure, financial results of leading Ukrainian logistics companies, it was proposed to evaluate the effectiveness of logistics solutions using return on assets (ROA) and return on investment (ROI) indicators, and a factorial analysis of ROA and ROI according to the Dupont model.Global logistics costs exceeded 9,3 trillion USD. Ukraine has a high value of 18%, which characterizes the logistics system negatively. The most significant logistics costs are associated with transportation (60% in 2020), inventory costs (23%) and warehousing (11%).The Ukrainian logistics market leaders in terms of gross income are DP Kuehne & Nagel, DP DSV Logistics and DP FM Logistic Ukraine.The financial aspects of making management decisions by logistics companies are maximizing net profit, positive cash flow, improving the use of fixed and working capital.Without reducing the importance and role of the profit indicator, we note that it can often be more effective to use investments, borrowed capital in order to increase the turnover of investments (capital) and, as a result, to increase profitability.It is also recommended to assess the impact of logistics on the company's perfor-mance using the return on assets (ROA) and return on investment (ROI) indicators.In terms of ROA, among the analyzed companies, the leaders were DP Kuehne & Nagel with an indicator of 25,2% and DP Logistic Plus with a value of 20,8%. Interes-tingly, at the same time, LLC Zammler Ukraine (18,12%) was the leader in terms of pro-fitability of sales, and SE DSV Logistics (5,71) in terms of asset turnover ratio.It is advisable to supplement the analysis with factor analysis, that is, an assessment of the influence of factors on the profitability of assets.It is advisable to supplement the analysis with factor analysis, that is, an asses-sment of the influence of factors of return onsales and asset turnover on the return on assets.Keywords:logistics costs, logistics company, profit, return on assets, return on investment.