SIMULADORES E APOIO CONTÁBIL NA AVALIAÇÃO DOS TRADE-OFFS DE CUSTOS LOGÍSTICOS
DOI:
https://doi.org/10.4270/ruc.2020105Keywords:
Trade-offs, Custos, Logística, Simuladores, Contabilidade.Abstract
As interações entre as atividades logísticas impactam os custos e demandam uma visão global dos processos logísticos. A avaliação dos trade-offs é a chave para que as inter-relações intangíveis de custos entre as atividades convertam-se em melhorias tangíveis no lucro. Nesse sentido, este estudo teve o objetivo averiguar quais fatores explicam a extensão de avaliação dos trade-offs de custos logísticos. Para tanto, houve a coleta de dados por meio de um questionário enviado a 243 profissionais logísticos das maiores empresas comerciais e industriais do Brasil. Análises de regressão linear múltipla foram conduzidas para identificar a relação entre a avaliação dos trade-offs (variável dependente) e a utilização de simuladores de custo e o apoio contábil (variáveis independentes). As 73 respostas recebidas permitiram identificar relações positivas e estatisticamente significativas entre as variáveis. Os achados revelaram que a avaliação dos trade-offs de custos logísticos é explicada pela utilização de simuladores de custo e pelo apoio contábil na formulação das soluções logísticas. Pode-se, assim, concluir que informações ofertadas pela área contábil e tratadas pelos simuladores viabilizam a avaliação dos trade-offs e, deste modo, favorecem a tomada da decisão logística. Futuras pesquisas podem estudar detalhes dessas relações, avaliando, por exemplo, as características dos simuladores e da controladoria que mais favorecem a avaliação dos trade-offs.
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