Um modelo de localização e transbordo multiproduto para avaliação do impacto de regimes aduaneiros
DOI:
https://doi.org/10.4237/transportes.v20i3.624Abstract
Este artigo analisa o impacto dos regimes aduaneiros na logística de aquisição de materiais produtivos em unidades fabris instaladas no Brasil e no exterior, para uma empresa fabricante de aviões comerciais e militares. Primeiramente, são avaliadas as alterações dos custos logísticos proporcionados pelos regimes aduaneiros RECOF e “Drawback”. Em seguida, um modelo de localização e transbordo multiproduto é aplicado para determinação dos locais de consolidação e para otimização dos custos logísticos; verificam-se quais produtos seguem diretamente dos fornecedores, localizados na Europa e Estados Unidos, para a unidade consumidora na China, e quais sofrem etapa de transbordo no Brasil, onde existem restrições de capacidade na armazenagem. A aplicação é realizada em empresa aeronáutica com atividades internacionais em Harbin (norte da China) e os resultados demonstram que os regimes aduaneiros, principalmente em função do valor do produto, influenciam os custos logísticos e a consolidação dos materiais.
ABSTRACT: This research studies the impact of customs system regime in a logistics network design for a manufacturer of commercial and military aircrafts with plants installed in Brazil and abroad and with international activities in Harbin (China). Firstly, we evaluate the changes in the logistics costs provided by two tax regimes: RECOF and Drawback. Then, a location and transshipment model with multi-product is applied to optimize the logistics costs and to determine where the goods should be consolidated. The use of facility locations to transport different products from various sources to various destinations can take advantage of economies of scale in transportation costs. Instead of making direct shipments, each source can ship in bulk to consolidation terminals.
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