UkrainianProfessional Education

Abstract

The article explores innovative tools for neutralizing the boomerang effect in enterprises’ logistics costs under martial law conditions in Ukraine. It is substantiated that ill-conceived cost-saving measures, such as reducing investments in transport or cutting preventive maintenance expenses, may lead to increased transportation costs and loss of competitive advantages. The research object is the processes of enterprise logistics cost management, which undergo changes in crisis conditions. The key factors driving cost increases are examined: infrastructure destruction, rising fuel prices, the energy crisis, heightened transportation risks, and business relocation. The boomerang effect, which arises due to short-term cost-saving measures that eventually lead to higher expenses, is analyzed. The use of digital technologies to optimize logistics costs is investigated. The application of the Internet of Things (IoT), artificial intelligence, and digital platforms enables a reduction in transportation and warehousing costs. It is established that artificial intelligence can lower logistics costs by 5–20%, while warehouse automation can reduce inventory levels by 20–30%. Measures for effective personnel management are considered, including financial incentives, mentorship programs, and automated HRM systems. A preventive transport maintenance system based on telemetry and GPS monitoring is proposed, which reduces repair costs and prevents premature equipment failure. Government support measures for logistics companies are analyzed, including tax benefits, cost compensation for infrastructure upgrades, funding for innovative projects, and the development of multimodal transport corridors. The role of international investments in modernizing Ukraine’s logistics infrastructure is identified. The conclusions emphasize the importance of a strategic approach to logistics cost management, the implementation of digital technologies and automation, and the support of qualified personnel. The results may be useful for logistics companies, managers, and researchers dealing with cost optimization in the transportation and logistics sector

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