Discussão sobre Custos Logísticos: Estudo de Caso em uma Empresa do Setor Gráfico no Estado da Paraíba

• Main Authors: Leite, Maria Silene Alexandre, Silva, Tálita Floriano Goulart da
• Format: Article
• Language: English
• Published: Universidade Federal da Paraíba 2012-06-01
• Series: Teoria e Prática em Administração
• Subjects: Costs; Logistics; ABC; PPCP.
• Online Access: http://periodicos.ufpb.br/ojs2/index.php/tpa/article/view/12271/8612

This manuscript suggests a methodology for measuring logistics costs. To achieve this, the steps were as follows: (1) the selection of a company, (2) the description of the production process, (3) the characterization of the PPPC, (4) the identification of logistics operations, and (5) the deployment of Activity Based Costing (ABC). Through interviews and visits to the factory, we obtained the following information: the company’s headquarters are located in Campina Grande, Brazil, and the PPPC features an annual planning of activities, alternating schedule between pulls and pushes, depending on the demand. Regarding logistics operations, they may be divided into three macro-processes: supply, distribution, and facilities. The main limitation of our research was the unavailability of accounting data from the company, thus compromising the direct application of the ABC method. Given the limitations, we proceeded to suggest a methodology for measuring logistics costs using ABC. We also suggest the application of various costing methods for the quantification of logistics costs, as well as the demonstration of logistical operations that occur in different production systems.