Identificação, mensuração e valoração de custos logísticos em uma empresa de transporte de cargas agrícolas

Abstract

Brazil aims to find efficiency in its logistics scenario. In this scenario, cost management presents itself as an excellent tool to assist in the planning and control of activities and in the provision of information that aids in decision-making. Thus, the general objective of this research consists of identifying, measuring, and valuing the logistics costs of an agricultural cargo transportation company. The methodology used was a case study. As main results, we noticed that the year of manufacture can be the crucial factor for the cost savings of the truck, but other factors such as the technical capacity of the operator, frequency of preventive maintenance performed on the vehicle, and the strength of the engine that makes it work in a way that requires less effort and wear should be considered. Among the categories studied, the “Fuel” and “Maintenance Services” categories were the ones that generated the most costs proportional to the distance traveled, so these categories deserve attention when the objective is to reduce costs. Despite being done on a small scale, this study can be used by accountants as a basis for the construction of surveys that can assist their clients in making managerial decisions that can reduce company costs and make it more efficient. Additionally, other students and researchers can use it as a basis for future research and debates.