Um modelo de identificação, mensuração e informação dos custos com a logística em indústria de médio porte

Abstract

Abstract: The main objective of this work is to contribute to the empirical verification of the conceptual model of Economic Management in the area of logistics in the industrial sector. The need to understand the elements that make up logistics, such as physical distribution, materials management, service levels, the product and the transport system, exerts strong pressure for controllership to achieve its objective of providing useful economic information. area managers. Thus, in this study, in addition to offering a model of identification, measurement and dissemination of logistics activities in the organization, we first conceptualize their activities in order to allow their identification in companies. In the sequence, we conceptualize its main costs, in addition to developing a critical evaluation of the current methodologies applied in the measurement of the area under study. These guidelines were based on the certainty that, at first, it is necessary to understand the concepts and techniques of logistics with regard to their basic aspects, and, in a second moment, the appropriate criteria must be established so that the Controllership can carry out its mission of measuring and informing managers of the economic results of Logistics.