14510

Reinaldo Guerreiro
Sérgio Rodrigues Bio
Sérgio Fellous Mendel

Advances in Scientific and Applied Accounting

Esta pesquisa teve por objetivo verificar em que extensão são aplicados, em empresas brasileiras, conceitos tratados na literatura sobre logística integrada e GCS, e se estão sendo utilizados instrumentos específicos de avaliação de custos e de resultados no ambiente da logística e da GCS. A metodologia utilizada fundamentou-se na aplicação de um questionário tipo survey, aplicado aos profissionais que trabalham com processos logísticos e de GCS. De acordo com os resultados da pesquisa, conclui-se que o conceito de logística integrada está razoavelmente assimilado pelos profissionais da área e que em relação à aplicação de conceitos de GCS, há ainda um grande caminho a percorrer. A pesquisa também evidenciou o baixo grau de utilização de ferramentas específicas de análise e gestão de custos e resultados dos processos logísticos e da cadeia de suprimentos. De forma indireta a pesquisa indica que a contabilidade gerencial não está dando o devido suporte informativo aos gestores da área de logística e de GCS.

Cadeia de suprimento, Custos logísticos, Logística, Logística integrada

GUERREIRO, R.; BIO, S. R.; MENDEL, S. F. Logística integrada, gestão da cadeia de suprimentos e mensuração de custos e resultados logísticos: um estudo com empresas brasileiras. Advances in Scientific and Applied Accounting, v. 4, n. 1, p. 73-100, 2011.

Guerreiro, R., Bio, S. R., & Mendel, S. F. (2011). Logística integrada, gestão da cadeia de suprimentos e mensuração de custos e resultados logísticos: um estudo com empresas brasileiras. Advances in Scientific and Applied Accounting, 4(1), 73-100.

http://www.spell.org.br/documentos/ver/14510/logistica-integrada--gestao-da-cadeia-de-suprimentos-e-mensuracao-de-custos-e-resultados-logisticos--um-estudo-com-empresas-brasileiras/i/pt-br

Artigo

Português

AGNDAL, Henrik; NILSSON, Ulf. Supply chain decision-making supported by an open books policy. Int. J. Production Economics, Elsevier, v. 116, p. 154-167, 2008.

BAINES, Annette. LANGFIELD-SMITH, Kim. Antecedents to management accounting change: a structural equation approach. Accounting, Organizations and Society, v. 28, p. 675- 698, Oct-Nov, 2003.

BALLOU, Ronald H. Gerenciamento da cadeia de suprimentos: logística empresarial. Porto Alegre: Bookman, 2006.

BALLOU, Ronald H. The evolution and future of logistics and supply chain management. Produção, v. 16, n. 3, p. 375-386, set./dez. 2006.

BARLOWORLD LOGIGISTICS; Global supply chain dynamics: the butterfly effect for South Africa. Survey, 2009. Disponível em: . Acesso em: 01 junho2009.

BECHTEL, Christian; JAYARAM, Jayanth. Supply Chain Management: a strategic perspective. The International Journal of logistics management, v. 8, n. 36, p. 1534, 1997.

BOWERSOX, Donald J.; CLOSS David J.; STANK, T. P Ten Mega Trends that will revolutionize supply chain logistics. Journal of business logistics, v.1, n. 2, p.1-16, 2000.

BOWERSOX, Donald J.; CLOSS, David J.; COOPER, Marta. Gestão logística de cadeias de suprimento. Porto Alegre: Bookman, 2006.

BRAITHWAITE, Alan; SAMAKH, Edouard. The cost to serve method. International Journal of Logistics Management, v.9, n. 1, p. 69-84, 1998.

CHAN, Felix T. S.; QI, H.J.; CHAN, H. K.; LAU, Henry; C.W. Lau, IP; Ralph W. L. A conceptual model of performance measurement for supply chains, Management Decision, v. 41, n. 7, p.635-642, 2003.

CHRISTOPHER, Martin; JUKTTNER, Uta. Developing strategic partnerships in the supply chain: a practitioner perspective. European Journal of Purchasing & Supply Management, v. 6, p. 117-127, 2000.

COKINS, Gary. Measuring costs across the supply chain. Cost Engineering, v. 43, n. 10, p. 25-31, 2001.

COKINS, Gary. Measuring profits and costs across the supply chain for collaboration. Cost Management, v. 17, n. 5, p. 22-29, Sep-Oct, 2003.

COKINS, Gary. Why is traditional accounting failing quality managers? activity based cost is the solution. Annual Quality Congress Proceedings, p. 74-80, 1999.

COLIN, Jacques. O supply chain management existe? Revista Francesa de gestão, v.31, n. 156, p.135-149, maio/jun. 2005.

COOPER, Marta C.; LAMBERT, Douglas M.; PAGH Janus D. Supply Chain Management: more then a new name for logistics. The International Journal of Logistics management, v. 8, n. 1, p. 1-14, 1997.

FAWCETT, Stanley E.; FAWCETT, Stanley A. The firm as a value added system, International journal of physical distribution & logistics management. MCB UniversityPress, v. 25, n. 5, p. 24-42, 1995.

FAWCETT, Stanley E.; MAGNAN Gregory M.; The rhetoric and reality of supply chain integration. International Journal of Physical Distribution & Logistics Management, v. 32, n. 5, p. 339-361, 2002.

GUERREIRO, Reinaldo; BIO, Sergio R.; MERSCHMANN, Elvira Vazquez V. Mensuração do custo para servir e análise de rentabilidade de cliente: uma aplicação em indústria de alimentos no Brasil. Revista de Administração da USP, v. 1, n. 2, p. 1-24, 2008.

GUNASEKARAN, A.; PATEL, C.; TIRTIROGLU, E. Performance measures and metrics in a supply chain environment. International Journal of Operations & Production Management, v. 21, n. 1/2, p. 71-87, 2001.

HERER, Yale T. ; Tzur, Michael; Yucesan, Enver. Transshipments: An emerging inventory recourse to achieve supply chain leagility. International journal production economics, v. 80, p. 201-212, 2002.

KAHN, Kennet B.; MENTZER, John T. Logistics and interdepartmental integration. International Journal of Physical Distribution & Logistics Management, v. 26, n. 8, p. 6-14, 1996.

KAPLAN, R. S. Using ABC to manage customer mix and relationships. Harvard business school, Harvard Business School Publishing, v. 7, p. 1-8, Apr., 1997.

LAMBERT, Douglas M. Logistics cost, productivity, and performance analysis, The Logistics Handbook. New York: Free Press, 1994. Chapter 12.

LAMBERT, Douglas M. Supply Chain Management: processes, partnerships, performance. Sarasota. 3th Ed. Supply Chain Management Institute, 2007.

LAMBERT, Douglas M.; BURDUROGLU, Renan. Measuring and selling the value of logistics. International Journal of Logistics Management, v. 11, n. 1, p. 1-18, 2000.

LAMBERT, Douglas M.; LEWIS, Christine M. Managing customer service to build market share and increase profit. Business quarterly, v. 48, n. 3, p. 50-57, Oct, 1983.

LAMBERT, Douglas M.; MENTZER, John T. Is integrated physical distribution management a reality? Journal of Business Logistics, v. 2, n. 1, p. 18-19, 1980.

LEWIS, Howard T.; CULLITON, James W.; STEELE, Jack D. The role of air freight in physical distribution. Boston: Division of 8888 Research, Graduate School of Business Administration, Harvard University, 1956.

LOCKAMY III Archie; SMITH, Wilbur I. Target costing for supply chain management:criteria and selection. Industrial Management and Data Systems, v. 100, n. 5, p. 210-218, 2000.

LUMMUS, Rhonda R.; VOKURKA, Robert J. Defining supply chain management: a historical perspective and practical guidelines. Industrial management & data systems, v. 99, n. 1, p. 11-17, 1999.

MABERT, Vincent, A.; VENKATARAMANAN, M. A. Special Research Focus on Supply Chain Likages: Chalenges for design and management in the 21st century. Decision Sciences, v. 29, n. 3, p. 537-552. summer. 1998.

MAROCO, J. Análise estatística com utilização do SPSS. 3 ed. Lisboa: Edições Silabo Ltda, 2007.

MEARS-YOUNG, Bridget; JACKSON, Mike C. Integrated logistics-call in the revolutionaries. International Journal Management Science, v. 25, n. 6, p. 605- 618, 1997.

MENTZER, John T.; DEWITT, William; KLEEBER, James S.; MIN, Soonhong; NIX, Nancy W.; SMITH, Carlo D. Defining supply chain management. Journal of Business Logistics, v. 22, n. 2, p. 1-25, 2001.

NARASIMHAN, Ram; KIM, Soo Wook. Information system utilization strategy for supply chain integration. Journal of Business Logistics, v. 22, n. 2, p. 51-75, 2001.

NOREK, Christopher D.; POHLEN, Terrance L. Cost knowledge: a foundation for improving supply chain relationships. International Journal of Logistical Management, v.12, n. 1, p.37-51, 2001.

PIRES, R. I. S. Gestão da Cadeia de Suprimentos. São Paulo: Atlas, 2004.

POHLEN, T.L.; LA LONDE, B. J. Implementing activity based costing (ABC) in logistics. Journal of Business Logistics, v. 15, n. 2, p. 1-23, 1994.

POHLEN, Terrance L.; COLEMAN, B.Jay. Evaluating internal operations and supply chain performance using EVA and ABC. Advanced Management Journal, v. 70, n. 2, p. 45-58, 2005.

PORTER, Michael E. Competitive advantage. New York: The Free Press, 1985.

QUINN, Kate. Benefit-Cost analysis of highway improvements in relation to freight transportation: microeconomic framework. White Paper, AECOM Team, p. 1-71, Feb. 2001.

RABINOVICH, Elliot et al. Outsourcing of integrated logistics function. International Journal of Physical Distribution & Logistics Management, v. 29, n. 6, p. 353-373, 1999.

ROSTOCKI, Narcys; NEEDY, Kim Laskola. Integrating activity based costing and economic value added in manufacturing, version presented at ASEM 98. Accepted to Engineering Management Journal, p. 1- 8, 1998.

SOUZA, Bruno C.; ROCHA, Wellington. Gestão de custos interorganizacionais. São Paulo: Atlas, 2009.

SPERKMAN, Robert E.; KAMAUFF Jr, John W.; MYHR, Niklas. An empirical investigation into supply chain management. Supply Chain Management, MCB University Press, v. 28, n. 8, p.630-650, 1998.

STOCK, Gregory; GREIS, Noel P.; KASARDA, John D. Logistics. Strategy and structure: a conceptual framework. International journal of physical distribution, v. 29, n. 4, p.224-239, 1999.

TAN, Chong Leng; TRACEY, Michael. Collaborative new product development environments: implications for supply chain management. The Journal of Supply Chain Management, v. 43, n. 3, p. 2-15, summer, 2007.

TAN, Keah-Choon; KANNAN, Vijay R.; HANDFIELD, Robert B. Supply chain management: an empirical study of its impact on performance. International Journal of Operations and Production Management, v. 19, n. 10, p. 1034-1052, 1999.

THOMAS, Douglas J.; GRIFFIN, Paul M.; Coordinated supply chain management. European Journal of Operational Research, v. 94, p. 1-15, mar. 1996.

VAN DAMME, Dick A.; VAN AMSTEL, Marinus J Ploos. Outsoucing logistics management activities. The International Journal of Logistics Management, v. 7, n. 2, 1996.

WALTERS, David. The implication of shareholder value planning and management for logistics decision making. International Journal of Physical Distribution & Logistics Management, v. 29, n. 4, p. 1-17, 1999.

WALTON, Steve V.; GUPTA, Jatinder N D. Electronic data interchange for process change in an integrated supply chain. International journal of Operations & Production Management, v. 19, n. 4, p. 372-388, 1999.