Discussion on Logistics Costs: A Case Study in a Company of Sector Graphic in Paraiba State

Abstract

This article presents as main target the initiation of a proposed methodology for measuring logistics costs, being the original full version published in the XXXI Encontro Nacional de Engenharia de Produção and evidence of logistics operations published in VI Simpósio de Engenharia de Produção da Região Nordeste (SILVA; LEITE, 2010). To achieve this purpose the steps were followed: (1) selection of a company, (2) description of the production process, (3)characterization of the PPPC, (4) identification of logistics operations, (5) Use the Method Activity Based Costing (ABC). Through interviews and visits to the factory, obtained the following informations: the company is located in Campina Grande-PB; the characterization of PPPC, the company conducts an annual planning of activities, alternating schedule pulled and pushed in between, depending on the need for demand. Regarding logistics operations, the same could be divided into three macro-processes: supply, distribution and plant. The main limitation of the project was the unavailability of financial data by the company under study, which compromised the direct application of the ABC method. Given the limitations of the research, proceeded to formulate a methodology for measuring logistics costs, using the ABC method. Finally, it is suggested for future work, applications of the various costing methods for the quantification of logistics costs, as well as demonstrations of logistical operations that occur in different production systems.