Trade-offs de custos logísticos

A maioria dos mercados é hoje mais competitiva, em termos de preço, do que há uma década. Com a contínua pressão descendente sobre os preços, as empresas têm de melhorar o seu desempenho para conseguirem manter-se no mercado. Deste modo, tendo a generalidade das empresas já empreendido programas de redução de custos nos processos produtivos, aparecem os processos logísticos, como oportunidade, de importância considerável, para a maximização de lucros. Note-se que se trata de um aumento do lucro, pelo acréscimo do valor, e não de uma mera redução de custos, pois na área logística ainda há espaço não só para a redução de custos, mas também para o aumento do nível de serviço prestado aos clientes, para um determinado nível de custos. É aqui que os trade-offs de custos logísticos aparecem, entendendo-se por trade-off logístico uma troca compensatória, ou seja, um aumento de custo é compensado por uma diminuição de outro, ou compensado por um aumento do nível de serviço ao cliente que aumente o desempenho, numa cifra que supere o aumento de custo. Neste contexto, a presente dissertação tem como objetivo analisar o conhecimento dos profissionais logísticos acerca dos trade-offs logísticos e o impacto no desempenho económico financeiro da organização, bem como, quais os trade-offs de custos logísticos que são analisados e avaliados, e de que forma isso é feito nas empresas. Para atingir estes propósitos, o presente trabalho explorou o conceito de trade-off, das componentes do custo logístico e explorou os estudos na área já realizados. Com estes alicerces teóricos, adaptou ao contexto português o questionário realizado por Amaral (2012, 2014) por forma a ser possível uma comparabilidade, além da mensuração dos objetivos. O questionário foi aplicado a profissionais de 100 empresas do setor logístico e às “500 maiores e melhores” empresas portuguesas de 2016, segundo a revista Exame. Da pesquisa, respondida por 58 empresas, usando a análise fatorial exploratória com recurso ao método das componentes principais, evidencia-se que, embora os profissionais logísticos portugueses tenham uma vasta experiência, preparação académica e ocupem cargos hierárquicos elevados, continuam a realizar cortes de custos isolados, não considerando os trade-offs existentes, incorrendo em perdas no seu desempenho. Este facto verifica-se independentemente da dimensão da empresa, ou de ter um departamento dedicado à logística, ou de terceirizar atividades logísticas.Most markets are now more price competitive than they were a decade ago. With continued downward pressure on prices, companies have to improve their performance in order to stay in the market. Thus, since most companies have already undertaken programs to reduce costs in production processes, logistical processes appear as an opportunity of considerable importance for maximizing profits. It should be noted that this is an increase in profit, because of the increase in value, and not a mere reduction of costs, because in the logistics area there is still space not only for reducing costs but also for increasing the level of service provided to customers, for a certain level of cost. It is here that the trade-offs of logistic costs appear, being understood by logistic trade-off a compensatory exchange, that is, one increase of cost is compensated by a decrease of another, or compensated by an increase of the level of customer service which will improve the performance, at a figure that exceeds the cost increase. In this context, the objective of this dissertation is to analyse the knowledge of logistics professionals about the logistic trade-offs and the impact on the economic and financial performance of the organization, as well as which trade-offs of logistics costs are analysed and evaluated, and in what way is done in companies. In order to achieve these goals, the present work explored the concept of trade-off, the logistical cost elements and explored the studies already performed in the area. With these theoretical foundations, the questionnaire carried out by Amaral (2012, 2014) was adapted to the Portuguese context in order to be possible for comparability, besides the measurement of the objectives. The survey was applied to professionals from 100 companies in the logistics sector and the "500 largest and best" Portuguese companies in 2016, according to Exame magazine. From the research, answered by 58 companies, exploratory factorial analysis was performed using the principal components method, it is evident that, although Portuguese logistics professionals have extensive experience, academic preparation and high hierarchical positions, they continue to carry out isolated cost cuts not considering the existing trade-offs, incurring in losses in their performance. This is true regardless of the size of the company, or if it has a department dedicated to logistics, or if practices outsourcing of the logistic activities

Knowledge Analysis on Logistics Cost Trade-Offs: a Study With Portuguese Food Sector’ Professionals

Logistics is an important area in the economic-financial performance of companies, which makes it necessary to analyse their costs, as well as the trade-offs between them. Thus, the present study, with the objective of analysing the Portuguese food sector logistic professionals’ knowledge regarding to logistics costs trade-offs and their impact on the economic-financial performance of the organizations, showed that there are gaps concerning this subject. Throughout the structured interview and by using the SPSS software, the study shows the existence of flaws in the practical application of the trade-offs’ theory, such as the pressure from the managers for individual cuts in costs; and points out trade-offs of logistical costs relevant to the food sector. These results contribute to the expansion of studies on the subject, besides providing a perspective of the compensatory exchanges that can contribute to the decision making in relation to the costs concerning logistics activities.info:eu-repo/semantics/publishedVersio