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Advisor(s)
Abstract(s)
Este trabalho aborda a utilização do Método ABC quando aplicado à logística de distribuição
tendo em conta o método de implementação que uma empresa pode adoptar. Trata-se de um
estudo de caso efectuado numa empresa que comercializa embalagens alimentares, distribuindo-os
para todo o país. A logística é um processo que influencia imenso a criação de valor dos produtos e
os serviços de uma empresa, pois torna possível a maximização da integração, na cadeia de fornecimento,
do fluxo de produtos e serviços e do fluxo de informações. Para planear e controlar as
actividades logísticas, de uma forma eficaz e eficiente, é necessário ter um método de custeio dessas
actividades. Assim, neste estudo analisamos a implementação do Método ABC nas actividades de
logística de distribuição. Como resultado conclui-se que a implementação do Método ABC aplicado
à logística de distribuição necessita de ter em consideração as limitações impostas pelo tempo de
execução e a complexidade das próprias actividades, para que se possa alimentar eficazmente um
sistema de informações de custos.
This research discusses the use of the ABC method when applied to the logistic distribution considering the method of implementation that a company can take. It’s a case study conducted within a company that commercializes packaging, distributing it all over the country. Logistic is a process that has a great influence on the creation of value for products and services for a company, making possible the maximum integration in the supply chain, the flow of products and services and of the information. To plan and manage logistic activities, in an effective and efficient way, it is necessary to have a method to cost them. Thus, this study we analyze the implementation of the ABC method in the activities of a logistic distribution. The result is that companies must take into consideration the limitations imposed by the time of execution and complexity of its activities in order to efficiently feed an information cost system.
This research discusses the use of the ABC method when applied to the logistic distribution considering the method of implementation that a company can take. It’s a case study conducted within a company that commercializes packaging, distributing it all over the country. Logistic is a process that has a great influence on the creation of value for products and services for a company, making possible the maximum integration in the supply chain, the flow of products and services and of the information. To plan and manage logistic activities, in an effective and efficient way, it is necessary to have a method to cost them. Thus, this study we analyze the implementation of the ABC method in the activities of a logistic distribution. The result is that companies must take into consideration the limitations imposed by the time of execution and complexity of its activities in order to efficiently feed an information cost system.
Description
Keywords
Gestão de stocks Logística - Método ABC