PRACTICE OF LOGÍSTICS COSTS MANAGEMENT: A CASE STUDY IN A BUSINESS SECTOR OF BEVERAGE
DOI:
https://doi.org/10.11606/rco.v8i21.61266Keywords:
Strategic Cost Management, Supply Chain, Logistics Costs.Abstract
The aim of this paper is to identify the practices used to manage logistics costs in a company sector of food beverages. It is considered in the context of logistics management is a prerequisite to know the extent of costs defendants in this activity. This is a descriptive and exploratory, qualitative approach, performed in the last quarter of 2012. This is a single case study and data collection based on desk research, observation and semi-structured interviews with professionals involved in the logistics management of the company searched. The main findings suggest the adoption of management practices in logistics costs at levels higher than those found in empirical studies related. Contrary to what is stated in the literature, there is the use of the method of variable costing instead of the ABC method.Downloads
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