Gestión de costos de la logística verde en la región sur de Brasil

Abstract

This study analyses the practices of green logistic and costs management in an agroindustry in the southern region of Brazil. Interviews with a semi-structured script, follow-up of internal processes and inquiries on websites, in management reports and account plans were conducted, for analyze the company's adherence to the 84 practices identified in the literature and organized into nine components, identify other practices not listed, verify the cost elements linked to these practices and how the company manages these costs. The results indicate that the company uses about 83% of the analyzed practices, with the inclusion of six not mentioned in the literature. For practices not introduced or partially used, potentialities and ways of improvement have been verified. The component with the lowest adherence is green marketing. The loading and unloading, packaging, storage and green production have 100% of the practices used by the company, even if partially. However, for the green transport has an adherence of 95.8% (23 of the 24 analyzed). We identified 70 cost elements, many of which exist regardless of ecological practices, but are affected by them. To manage them, the company performs comparative analysis through an integrated information system that tracks data at analytical levels. Some information is entered into the system in isolation and others can be computed from the following accounting period. Many practices are carried out without the perception that they are socio-environmental actions, but their analysis and monitoring can serve as a basis for strategic decision-making and for the realization of sustainable marketing, including the preparation of the Sustainability Report, which the company intends to disclose in the future. In addition, the results serve as a guide to other companies, even if from different segments, by favoring the understanding of the theme and the existing possibilities and providing indications of how to execute them.