Identification and Measurement of Logistics Cost Parameters in the Company

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

“…Pozo (2016), Christopher (2016), Bowersox and Closs (2001) and Gunasekaran et al (2007) affirm in their studies that the logistic is one among the many factors generating costs in a company. Stępień et al (2016) call attention to the possibility of cost reduction through logistics and together with Ketchen et al (2007) and Bhatnagar (2009) emphasize the importance of reducing costs in order to become competitive. According to Koscielniak (2011) and Nowakowska-Gunt and Новаковска-Грунт (2013) the logistical cost is a specific type of cost caused by plan, control and implementation process of displacement of materials and products in time and space.…”

“…stocks' maintenance and expiry; manufacturing, warehouse and transport management; interest rates on credits; information and communication costs; risk,handling and packaging costs; and the ones for maintenance of excessive stocks and losses caused by improper material management.Szalek (1994) apud Stępień et al (2016) affirm that logistics costs can be classified as direct or indirect costs, as well as can be identified as fixed and variable costs; acquisition, production and distribution costs; material and non-material costs; logistical processing costs and, lastly, purely logistical costs.…”

“…Stepién et al (2016) draw attention to complexity in defining and classifying logistics costs among the total costs of an organization. For this, Folta et al (2013) and Stępień et al (2016) suggest that logistic costs can be divided by means of some criteria, such as: by type (considering the accounting system); by cost centre (isolated in the accounting system); by the relation with the basic logistic processes, that is, information and material flow and maintenance of inventories; and by volatility relating to the size of the flow of materials or the maintained inventory. Sanchez et al (2003) claim that the costs are directly associated to process efficiency.…”

“…Koscielniak (2011) and Nowakowska-Gunt and Новаковска-Грунт (2013) affirm that logistics costs are a specific type of costs caused by planning, controlling and implementing the process of displacing materials and products considering the time and space. 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.…”

La gestión logística en las microempresas manufactureras del Estado Táchira, Venezuela.

“…Por esta razón, la localización de los insumos en el contexto de influencia es una fortaleza, aunque elementos del entorno como la escasez, hacen que esta fortaleza tenga la pesada incidencia de una amenaza del entorno. Por ello, debe trabajarse con mayor énfasis en manejar asertivamente la frecuencia de compra, lo cual al ser mayoritariamente semanal y quincenal, reduce el impacto del aumento de los costos [28], que sobreviene al grupo de empresarios que realiza compras diarias. Y al ser los pagos al contado, no debe perderse de vista la necesidad del flujo permanente de los ingresos.…”