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.
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