Gestão de custos logísticos fundamentada em um mapa de objetivos estratégicos aplicado a um provedor de serviço de internet

Abstract

In the current scenario of market uncertainties, the logistics system emerges as a fundamental mechanism for companies in the retail services business, as it allows value generation and increased customer satisfaction, as well as cost reduction. In this context, this paper aims to develop the process of planning, monitoring and control of logistics costs applied to ISPs. For this, a map of the logistics sector's strategic objectives and indicators for their measurement was developed using the Balanced Scorecard perspectives; As well as through bibliographic research, the main concepts and costs in logistics that cover the context in which an internet provider is inserted were analyzed. In addition, based on data collected in the field, the logistics costs that this company obtained in September 2019 were measured and activity-based costing was carried out to determine which activities use the most resources to perform and, thus, to trace follow-up and control routines and also to outline action plans to optimize these activities and minimize logistics costs. Thus, through the analyzes made, it was identified that 20% of the activities are responsible for almost 90% of the resource consumption and, after the analysis, 8 action plans were determined that will contribute to the optimization of the sector.