Gestão & Produção
https://gestaoeproducao.com/article/doi/10.1590/1806-9649-2023v30e12422
Gestão & Produção
Artigo Original

Measuring costs in a containerized cargo export chain: analysis from the perspective of an exporting company

Mensuração de custos em uma cadeia de exportação de carga conteinerizada: análise a partir da perspectiva de uma empresa exportadora

Leonardo Melo Delfim; Caio de Araújo Pereira Gadelha; Jonas Figuerêdo Silva; Maria Silene Alexandre Leite

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Abstract

Abstract: To perform better cost management in a supply chain, it must reduce or eliminate activities that do not add value to the product or export process. Thus, this paper aims to measure the costs of a containerized cargo export process using a combination of the Supply Chain Operation Reference Framework and activity-based costing, from the perspective of an exporting company. A qualitative approach is used to identify the processes and activities that generate costs in a containerized cargo export chain and a quantitative approach is used to measure these costs, through a combination of the mentioned methods. By applying the proposed methods, it was feasible to calculate the costs of the export chain of ceramic products, while it was possible to identify these costs based on performance indicators and metrics. Thus, this work assists commercial actions, raising the costs of an export chain and trying to fill gaps in the literature.

Keywords

Export, Logistics costs, Supply chain operation reference, Activity-based costing

Resumo

Resumo: Para exercer uma melhor gestão de custos em uma cadeia de suprimentos, deve-se reduzir ou eliminar atividades que não agreguem valor ao produto ou processo de exportação. Desse modo, este trabalho possui como objetivo mensurar os custos de um processo de exportação de cargas em contêineres utilizando a combinação do Supply Chain Operation Reference Framework e o custeio baseado em atividades, a partir da perspectiva de uma empresa exportadora. Utiliza-se uma abordagem qualitativa para identificar os processos e atividades que geram custos em uma cadeia de exportação de carga conteinerizada e uma abordagem quantitativa para mensurar esses custos, por meio da combinação dos métodos mencionados. Ao aplicar os métodos propostos, foi viável realizar o cálculo dos custos da cadeia de exportação de produtos cerâmicos, ao mesmo tempo em que foi possível identificar esses custos com base em indicadores e métricas de desempenho. Assim, esse trabalho auxilia as ações comerciais, levantando os custos de uma cadeia de exportação e tentando preencher lacunas na literatura.

Palavras-chave

Exportação, Custos logísticos, Supply chain operation reference, Custeio baseado em atividades

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