Analysis of activities that generate logistical costs in an operation in Brazil to import a containerized cargo: a case study

Abstract

Paper aims: This article aims to analyze the activities that generate logistics costs in the process of importing a containerized cargo transported through a port terminal. Originality:The scientific literature states that logistical costs are one of the main factors to be mitigated to improve the country's position in the global competitive scenario. The applied methodology offers a conceptual contribution to the area of supply chain, logistics and costs. Research method:In this regard, it was necessary to map the process of importing the granite prime cargo, identify the agents involved in the process, survey the activities, and segregate which activities generate logistical costs. Data collection was carried out through the application of semi-structured interviews. Towards the end of each interview and observation, a compilation and data crossing along with the documentary analysis were performed. Then, the logistical costs were segregated by the following types: Supply, Plant, and Distribution. Main findings:The article proves to be especially important due to the complex nature of the import process in the country, which involves many independent agents who need to communicate to lead the process. Through the information collected in the interviews with employees involved in the process of importing cargo and document analysis, it was possible to map the process, adding it with the systematic review of the literature realized on activities classified as generating logistical costs, it was possible to segregate them. Implications for theory and practice:In this context, so it was possible to carry out the analysis of activities generating logistical costs. Properly mapping and analyzing the logistical cost-generating activities involved serves as a basis for decision-making by the agents involved in the various points of the cargo import process, since dealing directly with port terminals and agents responsible for import operations, it is possible to understand the causes of port inefficiency at the operational level.

Tools for cost management

“…Concerning its advantages, the ABC does not restrict the analysis to the product cost and its profitability (Delfim et al, 2023;Florea et al, 2023;Khataie;Bulgak;Segovia, 2011). Through the transparency allowed by the method, it is possible to analyze the costs incurred in the processes, promoting continuous improvement for the system.…”