Método de custeio abc na distribuição física de produtos
DOI:
https://doi.org/10.14295/transportes.v7i2.226Abstract
O método clássico adotado no Brasil para calcular os custos do transporte rodoviário de cargas, com base no peso e na distância, são satisfatórios para situações convencionais, mas ocasiona distorções sérias quando aplicado a sistemas logísticos, principalmente na distribuição física de produtos. Para essas situações, é mais apropriado utilizar o método ABC (Custeio Baseado em Atividades), que permite uma melhor representação dos custos, evitando distorções.
ABSTRACT
The classical method adopted in Brazil to estimate cargo transportation costs, based on weight and distance, is acceptable for conventional situations, but may introduce serious distortions when applied to Logistics systems, mainly in the physical distribution segment. For these situations the ABC (Activity Based Costing) method is more appropriate, since it yields a better cost representation, avoiding distortions.
Downloads
Downloads
Published
How to Cite
Issue
Section
License
Authors who submit papers for publication by TRANSPORTES agree to the following terms:
- The authors retain the copyright and grant Transportes the right of first publication of the manuscript, without any financial charge, and waive any other remuneration for its publication by ANPET.
- Upon publication by Transportes, the manuscript is automatically licensed under the Creative Commons License CC BY 4.0 license. This license permits the work to be shared with proper attribution to the authors and its original publication in this journal, and to be adapted for non-commercial purposes, provided appropriate credit is given and any derivative works are distributed under the same terms.
- Authors are authorized to enter into additional separate contracts for the non-exclusive distribution of the version of the manuscript published in this journal (e.g., publishing in an institutional repository or as a book chapter), with recognition of the initial publication in this journal, provided that such a contract does not imply an endorsement of the content of the manuscript or the new medium by ANPET.
- Authors are permitted and encouraged to publish and distribute their work online (e.g., in institutional repositories or on their personal websites) after the editorial process is complete. As Transportes provides open access to all published issues, authors are encouraged to use links to the DOI of their article in these cases.
- Authors guarantee that they have obtained the necessary authorization from their employers for the transfer of rights under this agreement, if these employers hold any copyright over the manuscript. Additionally, authors assume all responsibility for any copyright infringements by these employers, releasing ANPET and Transportes from any responsibility in this regard.
- Authors assume full responsibility for the content of the manuscript, including the necessary and appropriate authorizations for the disclosure of collected data and obtained results, releasing ANPET and Transportes from any responsibility in this regard.
