Mensuração dos custos logísticos no setor industrial: o estudo de caso de uma empresa do município de Cachoeira do Sul

Abstract

In the present scenario, market characterization is that of extreme competition and competitiveness, companies are increasingly investing time and capital in the development of methods and actions that assist in the speed and efficiency of decision making. In this context the work in question aims to measure the composition of logistics costs of a company in the industrial sector in the city of Cachoeira do Sul, regarding the operations of storage, transportation and modes of transportation, inventory, taxation and other logistics costs. Specifically, the objectives seek to characterize the company's logistics processes, map the production logistics costs (purchase of raw materials and inputs), map the logistics costs of marketing products (storage of finished products and financial charges through taxes), map the logistics costs per transportation modal, measure the mapped logistics costs and relate them to business performance. To this end, an instrument of information collection and analysis was developed and applied to the selected company, whose main objective consists of gathering information related to logistics costs that are part of the productive and operational processes of the institution. Finally, an analysis of the results obtained was performed, where the incidence of the analyzed costs on the company's annual gross revenue is, respectively: 4.5 to 5% with transportation; 0.5 to 1% with storage; 0.5 to 1% with taxation; 0.5 to 1% with inventory and 1.5 to 2% with other logistics costs.