Conhecimento e Avaliação dos Trade-offs de Custos Logísticos: um Estudo com Profissionais Brasileiros

Abstract

The balance between costs incurred and the service provided to the customer depends on the identification and exploitation of logistics cost trade-offs. In this sense, the goal of the present study was to identify the extent to which Brazilian logistics professionals understand and assess cost trade-offs. To this end, a questionnaire based on the theoretical framework was administered to a sample of 73 professionals at commercial and industrial companies that were included on the list of the largest Brazilian enterprises in the 'Melhores and Maiores' (Best and Biggest) edition of Exame Magazine. The questionnaire's reliability was ascertained using Cronbach's Alpha (90.8%), and the data thus gathered were quantitatively analyzed through descriptive statistics and the non-parametric Mann-Whitney test. The results showed that most logistics professionals know that there are trade-offs but lack a broad understanding of the concept, especially with respect to the relationship between trade-offs and total cost. Nonetheless, the knowledge that logistics have an impact on economic-financial performance appeared to be widespread for most of the sample, particularly among experienced professionals. The results also revealed that although trade-off assessments are emphasized when designing and redesigning logistics processes and networks, these assessments are still limited in regard to the formulation of specific projects. The non-use of cost simulators and lack of adequate cost information were identified as factors related to the limited assessment of trade-offs. These findings are important because they demonstrate that a company's controllership can help logistics professionals to reverse this situation of non-assessment of trade-offs and to strive for the optimization of economic results.

Knowledge Analysis on Logistics Cost Trade-Offs: a Study With Portuguese Food Sector’ Professionals

“…Identification of the most relevant trade-offs on the economic-financial performance and consequently analysed more frequently in the company. As already mentioned previously by Slone et al (2007) and Amaral and Guerreiro (2014), one of the effective ways of obtaining knowledge is through studies and courses, which characterizes the professional's academic formation.…”

“…According to Amaral and Guerreiro (2014) trade-off refers to the compensatory exchange between the loss in some aspect and the gain in another aspect. The authors affirm that the trade-offs of logistics costs comprise the compensatory exchanges in which the increase in a logistics cost can be compensated by the reduction in another logistics cost and / or the increase of the service level offered to the customer.…”

“…Besides, Stępień et al (2016) call attention to the possibility of cost reduction through logistics. In the process of optimizing logistical costs, the need to analyse their trade-offs arises, that according to Amaral and Guerreiro (2014), refers to the compensatory exchange between the loss in some aspect and the gain in another one also related to the logistics chain. Lambert and Armitage (1979) argue, in order to effectively optimize total logistical costs, it is necessary, once the level of customer service is established, logistics costs are minimized in an integrated way.…”

Business Games Based on Simulation and Decision-Making in Logistics Processes

“…Furthermore, logistics costs tradeoffs are compensatory tradeoffs between costs and the level of service provided to the customer and interfere with the company's economic and financial performance [9]. Likewise, according to [1], professionals know that logistics costs tradeoffs do exist, but they do not clearly have the idea that the total cost is determined by them.…”

“…Besides, the complexity of these relations can raise results in the organizational performance. In this way, decisions made in the logistic processes must be integrated and systematized to reduce costs or to make tradeoffs [1].…”