Practices for logistic costs management in large industrial companies in Colombia

Authors

  • Maryely Andrea Jimenez Franco Pesquisadora, Programa de Pós-Graduação em Contabilidade, Universidade Federal de Santa Catarina, Santa Catarina, Brasil. https://orcid.org/0000-0002-6149-4230
  • Valdirene Gasparetto Professora, Programa de Pós-Graduação em Contabilidade, Universidade Federal de Santa Catarina, Santa Catarina, Brasil.

DOI:

https://doi.org/10.18046/j.estger.2020.156.3754

Keywords:

logistic costs, logistic costs management, industrial companies

Abstract

This study assessed the application of practices for logistic costs management in large industrial companies in Colombia. Through a quantitative analysis, a survey was carried out with 64 companies. It was found that some of these companies outsource logistic activities; others do not have a formally constituted area or a responsible manager for such activities, and those with a logistic area perform mainly more traditional activities. The most applied practice is efficient consumer response, followed by activity-based costing. This research contributes to the advancement of knowledge about these logistic costs management practices in industrial organizations and about practices that contribute to reduce costs and improve organizational performance. Future research is recommended to analyze the phenomenon from other perspectives considering other sectors and practices.

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Published

2020-07-24

Issue

Section

Research articles

How to Cite

Practices for logistic costs management in large industrial companies in Colombia. (2020). Estudios Gerenciales, 36(156), 364-373. https://doi.org/10.18046/j.estger.2020.156.3754