COST-TO-SERVE: AN APPLICATION PROPOSAL FOR A PAINT COMPANY
Autor(a) principal: | |
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Data de Publicação: | 2007 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Universo Contábil |
Texto Completo: | https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/80 |
Resumo: | This article approaches the logistic costs of distribution management from the perspective of the Costs to Serve, in order to settle the trialog existing in organizations among the views of Marketing/Sales, Operations and Logistics, and Controllership, aiming at the value aggregation for the customers, under the aegis of value aggregation for the shareholders. For this, we analyze a case of a company in the ornamental paints sector, which faces the constantly growing demands of its customers, this is, its channels of products distribution to the final users. The conclusion consists in an extremely difficult task in which the costing procedures, oriented at the activities costing, will demand a significant effort from the organization to determine the profitability per customer or customers’ segment, and, additionally, the full conscience that decisions on the strategies concerning customers have to be taken on grounds of the joined repercussions resulting from impacts on the market, on the savings at production scale, and from the real positive impact on the business results and, therefore, on the aggregate value for the shareholders. This impact can be evaluated by the costs to serve management, according to the model proposed in the case study presented here. Keywords: Management of logistic costs of distribution. Costs to serve. Customers' Profitability. |
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COST-TO-SERVE: AN APPLICATION PROPOSAL FOR A PAINT COMPANYCUSTOS PARA SERVIR: UMA PROPOSTA DE APLICAÇÃO PARA UMA EMPRESA DE TINTASGestão dos custos logísticos de distribuiçãoCustos para servirRentabilidade de clientes.This article approaches the logistic costs of distribution management from the perspective of the Costs to Serve, in order to settle the trialog existing in organizations among the views of Marketing/Sales, Operations and Logistics, and Controllership, aiming at the value aggregation for the customers, under the aegis of value aggregation for the shareholders. For this, we analyze a case of a company in the ornamental paints sector, which faces the constantly growing demands of its customers, this is, its channels of products distribution to the final users. The conclusion consists in an extremely difficult task in which the costing procedures, oriented at the activities costing, will demand a significant effort from the organization to determine the profitability per customer or customers’ segment, and, additionally, the full conscience that decisions on the strategies concerning customers have to be taken on grounds of the joined repercussions resulting from impacts on the market, on the savings at production scale, and from the real positive impact on the business results and, therefore, on the aggregate value for the shareholders. This impact can be evaluated by the costs to serve management, according to the model proposed in the case study presented here. Keywords: Management of logistic costs of distribution. Costs to serve. Customers' Profitability.O presente artigo aborda a gestão dos custos logísticos de distribuição na visão dos custos para servir, na dimensão de conciliar o triálogo existente nas organizações entre as visões de Marketing/Vendas, Operações e Logística e Controladoria, na busca da agregação de valor aos clientes sob a égide de agregação de valor aos acionistas. Para tanto, analisa-se um caso de uma empresa do setor de tintas decorativas que se vê frente à exigências cada vez maiores de seus clientes, ou seja, seus canais de distribuição de produtos aos usuários finais. A conclusão é uma tarefa de muita dificuldade em que os procedimentos de custos, na direção do custeio das atividades, exigirão da organização um esforço significativo para a determinação da rentabilidade por cliente ou segmento de clientes, e, além disso, a plena consciência de que decisões sobre estratégias relativas aos clientes têm de ser tomadas com base nas repercussões conjuntas advindas de impactos no mercado, nas economias de escala de produção e de um efetivo impacto positivo aos resultados empresariais e, portanto, ao valor agregado aos acionistas. Esse impacto pode ser avaliado pela gestão dos custos para servir, conforme modelo proposto ao estudo de caso apresentado. Palavras-chave: Gestão dos custos logísticos de distribuição. Custos para servir. Rentabilidade de clientes.Universidade Regional de Blumenau2007-07-02info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/8010.4270/ruc.20051Revista Universo Contábil; v. 1 n. 1 (2005); 71-851809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/80/41Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessRobles Jr., AntonioRobles, Léo Tadeude Faria, Ana Cristina2008-11-17T10:51:08Zoai:ojs.bu.furb.br:article/80Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2008-11-17T10:51:08Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false |
dc.title.none.fl_str_mv |
COST-TO-SERVE: AN APPLICATION PROPOSAL FOR A PAINT COMPANY CUSTOS PARA SERVIR: UMA PROPOSTA DE APLICAÇÃO PARA UMA EMPRESA DE TINTAS |
title |
COST-TO-SERVE: AN APPLICATION PROPOSAL FOR A PAINT COMPANY |
spellingShingle |
COST-TO-SERVE: AN APPLICATION PROPOSAL FOR A PAINT COMPANY Robles Jr., Antonio Gestão dos custos logísticos de distribuição Custos para servir Rentabilidade de clientes. |
title_short |
COST-TO-SERVE: AN APPLICATION PROPOSAL FOR A PAINT COMPANY |
title_full |
COST-TO-SERVE: AN APPLICATION PROPOSAL FOR A PAINT COMPANY |
title_fullStr |
COST-TO-SERVE: AN APPLICATION PROPOSAL FOR A PAINT COMPANY |
title_full_unstemmed |
COST-TO-SERVE: AN APPLICATION PROPOSAL FOR A PAINT COMPANY |
title_sort |
COST-TO-SERVE: AN APPLICATION PROPOSAL FOR A PAINT COMPANY |
author |
Robles Jr., Antonio |
author_facet |
Robles Jr., Antonio Robles, Léo Tadeu de Faria, Ana Cristina |
author_role |
author |
author2 |
Robles, Léo Tadeu de Faria, Ana Cristina |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Robles Jr., Antonio Robles, Léo Tadeu de Faria, Ana Cristina |
dc.subject.por.fl_str_mv |
Gestão dos custos logísticos de distribuição Custos para servir Rentabilidade de clientes. |
topic |
Gestão dos custos logísticos de distribuição Custos para servir Rentabilidade de clientes. |
description |
This article approaches the logistic costs of distribution management from the perspective of the Costs to Serve, in order to settle the trialog existing in organizations among the views of Marketing/Sales, Operations and Logistics, and Controllership, aiming at the value aggregation for the customers, under the aegis of value aggregation for the shareholders. For this, we analyze a case of a company in the ornamental paints sector, which faces the constantly growing demands of its customers, this is, its channels of products distribution to the final users. The conclusion consists in an extremely difficult task in which the costing procedures, oriented at the activities costing, will demand a significant effort from the organization to determine the profitability per customer or customers’ segment, and, additionally, the full conscience that decisions on the strategies concerning customers have to be taken on grounds of the joined repercussions resulting from impacts on the market, on the savings at production scale, and from the real positive impact on the business results and, therefore, on the aggregate value for the shareholders. This impact can be evaluated by the costs to serve management, according to the model proposed in the case study presented here. Keywords: Management of logistic costs of distribution. Costs to serve. Customers' Profitability. |
publishDate |
2007 |
dc.date.none.fl_str_mv |
2007-07-02 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/80 10.4270/ruc.20051 |
url |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/80 |
identifier_str_mv |
10.4270/ruc.20051 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/80/41 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2014 Revista Universo Contábil info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2014 Revista Universo Contábil |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
dc.source.none.fl_str_mv |
Revista Universo Contábil; v. 1 n. 1 (2005); 71-85 1809-3337 1809-3337 reponame:Revista Universo Contábil instname:Universidade Regional de Blumenau (FURB) instacron:FURB |
instname_str |
Universidade Regional de Blumenau (FURB) |
instacron_str |
FURB |
institution |
FURB |
reponame_str |
Revista Universo Contábil |
collection |
Revista Universo Contábil |
repository.name.fl_str_mv |
Revista Universo Contábil - Universidade Regional de Blumenau (FURB) |
repository.mail.fl_str_mv |
||universocontabil@furb.br |
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