Uma contribuição ao estudo de um modelo de sistema de informação de gestão econômica para logística sob a ótica de unidade de negócio

Abstract

Abstract: The model developed presents the measurement of the main economic events in logistics and their relevance in business management, determines the result of each logistics activity and the logistics business, identifying the operational and financial results at the time of the occurrence of each event and its application is based on a case study that structures the economic events of the logistics activity within the auto parts industry. This model supports the decision of each event separately or by grouping economic logistics events, as shown in the case study. the model includes concepts from the economic management model, among which the following stand out: economic result, measurement of results, opportunity cost, transfer price, economic value for evaluating assets and liabilities and constant currency. From the adoption of these concepts, it appears that the decisions taken within the logistics activity, as well as the resources applied in this activity, generate results. The results-based management model seeks to ensure the effectiveness of logistics.