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Práticas para a gestao de custos logísticos em empresas industriais de grande porte da Colombia

Author

Listed:
  • Maryely Andrea Jimenez-Franco
  • Valdirene Gasparetto

Abstract

Este estudo avalia a aplicacao de práticas para gestao de custos logísticos (LCM) em empresas industriais de grande porte da Colombia. Foi realizada survey, com 64 organizacoes, com análise quantitativa dos dados. Constatou-se que parte das organizacoes da amostra terceirizam as atividades logísticas e outras nao possuem área correspondente formalmente constituída ou gestor responsável. As que possuem área de logística executam principalmente atividades mais tradicionais. A prática para LCM mais aplicada é Resposta Eficiente ao Consumidor, seguida de Custeio Baseado em Atividades. Esta pesquisa contribui com o avanco do conhecimento sobre LCM em organizacoes industriais, sobre práticas que contribuem para reduzir custos e melhorar o desempenho organizacional. Recomendam-se pesquisas futuras que analisem o fenomeno sob outras perspectivas considerando outros setores e práticas.

Suggested Citation

  • Maryely Andrea Jimenez-Franco & Valdirene Gasparetto, 2020. "Práticas para a gestao de custos logísticos em empresas industriais de grande porte da Colombia," Estudios Gerenciales, Universidad Icesi, vol. 36(156), pages 364-373, September.
    • Handle: RePEc:col:000129:018455
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    File URL: https://www.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/3754
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    More about this item

    Keywords

    custos logísticos; gestão de custos logísticos; empresas industriais;
    All these keywords.

    JEL classification:

    • L60 - Industrial Organization - - Industry Studies: Manufacturing - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • Y40 - Miscellaneous Categories - - Dissertations - - - Dissertations

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