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Impacto da rotação de stocks na receção de produtos numa plataforma logística alimentar
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De modo a melhorar a eficiência das atividades, as empresas tendem a focar-se
nas operações logísticas, como a expedição e o serviço ao cliente, relegando para
segundo plano a receção de produtos. No entanto, é importante analisar a atividade de
receção, para garantir a redução de custos e a melhoria das relações com os
fornecedores, podendo criar parcerias em que todos saem beneficiados.
É objetivo deste trabalho desenvolver um sistema de custeio para compreender a
atividade de receção de produtos na plataforma logística de São Julião do Tojal,
identificar os principais fatores que contribuem para o incremento do tempo e do custo
na atividade logística de receção na plataforma e propor melhorias que a tornem mais
eficiente. É ainda objetivo, estabelecer relações estratégicas com os fornecedores para
obter vantagem competitiva.
Este estudo foi realizado numa plataforma logística alimentar, em que os stocks
possuem uma data de validade de curto prazo envolvendo elevados custos para a
empresa. Os produtos são frequentemente encomendados aos fornecedores tendo em
conta o histórico de pedidos dos clientes e a perecibilidade dos produtos.
Consequentemente, é importante perceber se o atual método de aprovisionamento dos
produtos resulta numa atividade de receção eficiente.
A aplicação do sistema de custeio
Time-Driven Acivity-Based Costing permitiu
ganhar conhecimento sobre os diversos custos de receção e sobre os fornecedores com
maior frequência de entregas e maiores custos para a empresa. De forma a perceber se
a diminuição do número de receções reduz o custo da atividade de receção, reduziu-se
a frequência de entregas de oito fornecedores, o que aumentou a quantidade de produto
entregue de cada vez, diminuindo a rotação de stocks. Assim, recalculou-se o custo mensal dos oito fornecedores, recorrendo ao Time-Driven Activity-Based Costing, tendo-se verificado uma redução no custo de 22% do custo médio mensal
ix ABSTRACT To improve efficiency of activities, companies tend to focus on logistics operations such as shipping and customer service, leaving aside inbound logistics. However, it is important to analyse incoming goods logistics to ensure cost reduction and to improve relationships with suppliers, creating partnerships in which everyone benefits. The present work develops a costing system to understand the incoming goods activity at São Julião do Tojal logistics platform, identify the main problems that contribute to the increase of time and cost in the reception activity and propose possible improvements that make the platform more efficient. Another goal with this project is establishing strategic relationships with suppliers to gain competitive advantage. As this study was carried out on a food logistics platform, the stocks have a short- term expiry date involving high costs for the company. Products are constantly being ordered from suppliers, considering the history of costumer orders and the perishability of the products. Therefore, it is important to understand if the current provisioning method is effective for the reception or if situations that could be avoidable occur. The application of TDABC costing system proved to be beneficial for the activity, allowing to understand the cost of each reception and which suppliers have the highest delivery frequency and highest cost to the company. In order to understand whether the decrease in the number of receptions reduces the cost of the reception activity, the frequency of deliveries of eight suppliers was decreased, which increases the amount of products delivered each time, reducing the stock rotation. Thus, the monthly cost of the eight suppliers was recalculated, using time-driven activity-based costing, which resulted in a reduction in costs of 22% of the average monthly cost of those eight suppliers.
ix ABSTRACT To improve efficiency of activities, companies tend to focus on logistics operations such as shipping and customer service, leaving aside inbound logistics. However, it is important to analyse incoming goods logistics to ensure cost reduction and to improve relationships with suppliers, creating partnerships in which everyone benefits. The present work develops a costing system to understand the incoming goods activity at São Julião do Tojal logistics platform, identify the main problems that contribute to the increase of time and cost in the reception activity and propose possible improvements that make the platform more efficient. Another goal with this project is establishing strategic relationships with suppliers to gain competitive advantage. As this study was carried out on a food logistics platform, the stocks have a short- term expiry date involving high costs for the company. Products are constantly being ordered from suppliers, considering the history of costumer orders and the perishability of the products. Therefore, it is important to understand if the current provisioning method is effective for the reception or if situations that could be avoidable occur. The application of TDABC costing system proved to be beneficial for the activity, allowing to understand the cost of each reception and which suppliers have the highest delivery frequency and highest cost to the company. In order to understand whether the decrease in the number of receptions reduces the cost of the reception activity, the frequency of deliveries of eight suppliers was decreased, which increases the amount of products delivered each time, reducing the stock rotation. Thus, the monthly cost of the eight suppliers was recalculated, using time-driven activity-based costing, which resulted in a reduction in costs of 22% of the average monthly cost of those eight suppliers.
Descrição
Palavras-chave
plataforma logística receção de produtos sistema de custeio time-driven activity-based costing aprovisionamento rotação de stocks