Mensuração de custos em uma cadeia de exportação de carga conteinerizada: análise a partir da perspectiva de uma empresa exportadora

Abstract

Abstract To perform better cost management in a supply chain, it must reduce or eliminate activities that do not add value to the product or export process. Thus, this paper aims to measure the costs of a containerized cargo export process using a combination of the Supply Chain Operation Reference Framework and activity-based costing, from the perspective of an exporting company. A qualitative approach is used to identify the processes and activities that generate costs in a containerized cargo export chain and a quantitative approach is used to measure these costs, through a combination of the mentioned methods. By applying the proposed methods, it was feasible to calculate the costs of the export chain of ceramic products, while it was possible to identify these costs based on performance indicators and metrics. Thus, this work assists commercial actions, raising the costs of an export chain and trying to fill gaps in the literature.