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March 4, 2026Sustainability0 citationsOpen Access

A Comprehensive Approach to Defining the Cost of Inventory Management: A Case Study on Small Batch Cargo Delivery

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ITIhor TaranMAMuratbek ArpabekovNPNatalia Potaman

Key Points

  • This research aims to develop a comprehensive methodology for effectively managing inventory costs in small batch cargo delivery systems amidst uncertainties.
  • Proposed an integrated approach combining ABC-XYZ structure, a mathematical cost model, and a regression forecasting model.
  • Developed criteria for inventory stability analysis and cost calculations based on operational factors.
  • Compared power and linear regression models to determine cost forecasting efficacy.
  • Demonstrated that the power regression model provides better predictions than the linear model.
  • Outlined the framework for making flexible inventory decisions during supply chain disruptions.
  • Highlighted the importance of managing uncertainty in inventory systems.

Abstract

In recent years, there has been a significant negative impact on the sustainability of supply chains for the delivery of small batch cargo, caused by crisis situations. Therefore, it is important to develop a modern methodology to reduce uncertainty in the delivery of small batch cargo, especially when considering a flexible inventory management system. This study proposes an integrated approach to inventory management, consisting of three elements: an updated ABC-XYZ structure of inventory formation analysis with criteria that determine stability; an additive mathematical model for calculating inventory management costs; and the development of a regression model for operational forecasting of inventory management costs, based on the number of end customers, unit cost and batch size. A comparison of regressions showed the advantage of the power model over the linear one. The main advantage of the study is the proposed mathematical and regression models for the operational calculation of inventory management costs, considering the uncertainty factors that determine the sustainability of the supply chain. This approach will be of interest to trading enterprises, allowing them to make flexible decisions in inventory management in the event of various disruptions in small batch cargo supply chains.

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Cite This Study

Taran et al. (2026) studied this question.

synapsesocial.com/papers/69a7ccf7d48f933b5eed8f28https://doi.org/10.3390/su18052409
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