Logistics Network Planning: a Brazilian Petrochemical Industry Case Study

Detalhes bibliográficos
Autor(a) principal: Frias, Luiz Felipe Medeiros
Data de Publicação: 2013
Outros Autores: Farias, Isabel de Abreu, Wanke, Peter Fernandes
Tipo de documento: Artigo
Idioma: por
Título da fonte: RAM. Revista de Administração Mackenzie
Texto Completo: https://editorarevistas.mackenzie.br/index.php/RAM/article/view/4988
Resumo: Logistics network planning constitutes a strategic decision in the quest to maintain business competitiveness. The present study develops a Mixed Integer Nonlinear Programming model that encompasses the main cost components that should be taken into account in network planning in Brazil, involving transportation, inventories and taxation. The model was tested in the petrochemical company Nova Braskem. Sensitivity analyses were performed in order to gauge the main trade-offs regarding the study's assumptions. It was found that applying the model in the case studied produced savings in taxation and transportation costs and thus in total costs. More precisely, the results indicate that, despite the importance of transportation costs compared to other components, the tax component showed the largest potential financial return to be pursued and in this way it was possible to demonstrate the value associated with the issue within the atmosphere of Brazilian business. For the optimal design of a network, it is confirmed the argument that it is not plausible the dissociation between logistics and tax planning. Moreover, given the nature of the case study, it is feasible to consider the planning of logistic networks as an important tool capable of supporting the search for synergies in mergers and acquisitions. There are, for example, several other recent cases in Brazilian business scenario, as the merger of Sadia and Perdigao and among other agribusinesses. To continue the studies of the trade-offs between logistics and Brazilian tax aspects, we suggest the inclusion of new taxes (PIS, COFINS etc..) as well as the granting of tax benefits in future modeling logistics networks. Specifically with regard to the case study, it is observed that the form of aggregating consumer markets should be enhanced, since the array of customers in the petrochemical industry is highly dispersed. The correlation between the demands could also be analyzed in a future case study. Finally, in order to examine the conclusions reached in this study, it is suggested to apply the model here developed in other case studies.
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spelling Logistics Network Planning: a Brazilian Petrochemical Industry Case StudyPlaneamiento de Redes Logísticas: un Estudio de Caso en la Industria Petroquímica BrasileñaPlanejamento de Redes Logísticas: um Estudo de Caso na Indústria Petroquímica BrasileiraPlanejamento de Redes LogísticasProgramação Não Linear Inteira MistaIndústria PetroquímicaEstudo de CasoBrasil.Logistics network planning constitutes a strategic decision in the quest to maintain business competitiveness. The present study develops a Mixed Integer Nonlinear Programming model that encompasses the main cost components that should be taken into account in network planning in Brazil, involving transportation, inventories and taxation. The model was tested in the petrochemical company Nova Braskem. Sensitivity analyses were performed in order to gauge the main trade-offs regarding the study's assumptions. It was found that applying the model in the case studied produced savings in taxation and transportation costs and thus in total costs. More precisely, the results indicate that, despite the importance of transportation costs compared to other components, the tax component showed the largest potential financial return to be pursued and in this way it was possible to demonstrate the value associated with the issue within the atmosphere of Brazilian business. For the optimal design of a network, it is confirmed the argument that it is not plausible the dissociation between logistics and tax planning. Moreover, given the nature of the case study, it is feasible to consider the planning of logistic networks as an important tool capable of supporting the search for synergies in mergers and acquisitions. There are, for example, several other recent cases in Brazilian business scenario, as the merger of Sadia and Perdigao and among other agribusinesses. To continue the studies of the trade-offs between logistics and Brazilian tax aspects, we suggest the inclusion of new taxes (PIS, COFINS etc..) as well as the granting of tax benefits in future modeling logistics networks. Specifically with regard to the case study, it is observed that the form of aggregating consumer markets should be enhanced, since the array of customers in the petrochemical industry is highly dispersed. The correlation between the demands could also be analyzed in a future case study. Finally, in order to examine the conclusions reached in this study, it is suggested to apply the model here developed in other case studies.El Planeamiento de Redes Logísticas emerge como decisión estratégica a tomarse en la búsqueda del mantenimiento de la competitividad empresarial. El presente estudio ha desarrollado un modelo de Programación No Lineal Entera Mixta considerando los principales componentes de costo envueltos en el proceso de Planeamiento de Redes asociadas a la realidad brasileña: transportes, stock y tributos. El modelo fue testado en la empresa Nova Braskem. Fueron realizadas análisis de sensibilidad en que se apreciaron los principalestrade-offs relativos a las premisas asumidas. Se ha constatado que en el caso estudiado el modelo desarrollado proporciona economía en los costos tributarios y en los costos logísticos de transporte y consecuentemente en los costos totales. En concreto, los resultados indican que, a pesar de la importancia de los costos de transporte en comparación con otros, fiscalmente se presentó como el principal beneficio económico potencial de ser perseguido y de esta manera fue posible demostrar el valor asociado a la emisión en la atmósfera empresa brasileña. Para el diseño óptimo de una red, se confirma, por lo que el argumento de que no es verosímil la disociación entre la logística y la planificación fiscal. Además, dada la naturaleza del caso, es factible considerar las planificación de redes logísticas como una herramienta importante capaz de apoyar la búsqueda de sinergias en las fusiones y adquisiciones. Hay, por ejemplo, varios casos recientes en el escenario empresarial brasileño, como la fusión de Sadia y Perdigao y entre otras agroindustrias. Para continuar los estudios sobre las ventajas y desventajas entre la logística y los aspectos fiscales brasileños, sugiere la inclusión de nuevos impuestos (PIS, COFINS, etc.) y la concesión de beneficios fiscales en las futuras redes de logística de modelado. Específicamente en relación con el caso de estudio, se observa que la forma de agregación de los mercados de consumo debe ser mejorada, ya que la gama de clientes en la industria petroquímica es muy dispersa. La correlación entre las demandas también podría ser analizada en un futuro estudio de caso. Por último, con el fin de examinar las conclusiones, se sugiere aplicar el modelo desarrollado en otros estudios de caso.O planejamento de redes logísticas emerge como decisão estratégica a ser tomada na busca da manutenção da competitividade empresarial. O presente estudo desenvolveu um modelo de Programação Não Linear Inteira Mista contemplando os principais componentes de custo envolvidos no processo de planejamento de redes associados à realidade brasileira: transportes, estoques e tributos. O modelo foi testado na empresa Nova Braskem. Foram realizadas análises de sensibilidade em que se apreciaram os principais trade-offs relativos às premissas assumidas. Constatou-se que, no caso estudado, o modelo desenvolvido proporciona economia nos custos tributários e nos custos logísticos de transporte e, consequentemente, nos custos totais. Mais precisamente, os resultados apontam que, apesar da importância dos custos de transporte frente aos demais, o aspecto fiscal se apresentou como o principal potencial de retorno financeiro a ser perseguido e, dessa maneira, foi possível demonstrar o valor associado à questão dentro da atmosfera empresarial brasileira. Para o design ótimo de uma rede, confirma-se, portanto, a tese de que não é plausível a dissociação entre logística e planejamento tributário. Ademais, dada a natureza do estudo de caso, é factível a consideração do planejamento de redes logísticas como um importante ferramental capaz de subsidiar a busca de sinergias em operações de fusões e aquisições de empresas. Há, por exemplo, diversos outros casos recentes no cenário empresarial brasileiro, como a fusão entre Sadia e Perdigão e entre outras empresas do agronegócio. Para dar continuidade aos estudos dos trade-offs entre Logística e os aspectos tributários brasileiros, sugere-se a inclusão de novos tributos (PIS, COFINS etc.) e a concessão de benefícios fiscais na modelagem de redes logísticas futuras. Especificamente com relação ao estudo de caso, observa-se que a forma de agregação dos mercados consumidores deve ser aprimorada, uma vez que a disposição de clientes na indústria petroquímica é bastante pulverizada. A correlação entre as demandas igualmente poderia ser analisada em um estudo de caso futuro. Finalmente, a fim de se examinar as conclusões encontradas, sugere-se a aplicação do modelo desenvolvido em outros estudos de caso.Editora Mackenzie2013-04-17info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfapplication/pdfhttps://editorarevistas.mackenzie.br/index.php/RAM/article/view/4988Revista de Administração Mackenzie; Vol. 14 No. 4 (2013)Revista de Administração Mackenzie; Vol. 14 Núm. 4 (2013)Revista de Administração Mackenzie (Mackenzie Management Review); v. 14 n. 4 (2013)1678-69711518-6776reponame:RAM. Revista de Administração Mackenzieinstname:Universidade Presbiteriana Mackenzie (MACKENZIE)instacron:MACKENZIEporhttps://editorarevistas.mackenzie.br/index.php/RAM/article/view/4988/4444https://editorarevistas.mackenzie.br/index.php/RAM/article/view/4988/8712Copyright (c) 2015 Revista de Administração Mackenzieinfo:eu-repo/semantics/openAccessFrias, Luiz Felipe MedeirosFarias, Isabel de AbreuWanke, Peter Fernandes2013-09-04T17:52:07Zoai:ojs.editorarevistas.mackenzie.br:article/4988Revistahttps://editorarevistas.mackenzie.br/index.php/RAM/PUBhttps://editorarevistas.mackenzie.br/index.php/RAM/oairevista.adm@mackenzie.br1678-69711518-6776opendoar:2024-04-19T17:00:54.312018RAM. Revista de Administração Mackenzie - Universidade Presbiteriana Mackenzie (MACKENZIE)false
dc.title.none.fl_str_mv Logistics Network Planning: a Brazilian Petrochemical Industry Case Study
Planeamiento de Redes Logísticas: un Estudio de Caso en la Industria Petroquímica Brasileña
Planejamento de Redes Logísticas: um Estudo de Caso na Indústria Petroquímica Brasileira
title Logistics Network Planning: a Brazilian Petrochemical Industry Case Study
spellingShingle Logistics Network Planning: a Brazilian Petrochemical Industry Case Study
Frias, Luiz Felipe Medeiros
Planejamento de Redes Logísticas
Programação Não Linear Inteira Mista
Indústria Petroquímica
Estudo de Caso
Brasil.
title_short Logistics Network Planning: a Brazilian Petrochemical Industry Case Study
title_full Logistics Network Planning: a Brazilian Petrochemical Industry Case Study
title_fullStr Logistics Network Planning: a Brazilian Petrochemical Industry Case Study
title_full_unstemmed Logistics Network Planning: a Brazilian Petrochemical Industry Case Study
title_sort Logistics Network Planning: a Brazilian Petrochemical Industry Case Study
author Frias, Luiz Felipe Medeiros
author_facet Frias, Luiz Felipe Medeiros
Farias, Isabel de Abreu
Wanke, Peter Fernandes
author_role author
author2 Farias, Isabel de Abreu
Wanke, Peter Fernandes
author2_role author
author
dc.contributor.author.fl_str_mv Frias, Luiz Felipe Medeiros
Farias, Isabel de Abreu
Wanke, Peter Fernandes
dc.subject.por.fl_str_mv Planejamento de Redes Logísticas
Programação Não Linear Inteira Mista
Indústria Petroquímica
Estudo de Caso
Brasil.
topic Planejamento de Redes Logísticas
Programação Não Linear Inteira Mista
Indústria Petroquímica
Estudo de Caso
Brasil.
description Logistics network planning constitutes a strategic decision in the quest to maintain business competitiveness. The present study develops a Mixed Integer Nonlinear Programming model that encompasses the main cost components that should be taken into account in network planning in Brazil, involving transportation, inventories and taxation. The model was tested in the petrochemical company Nova Braskem. Sensitivity analyses were performed in order to gauge the main trade-offs regarding the study's assumptions. It was found that applying the model in the case studied produced savings in taxation and transportation costs and thus in total costs. More precisely, the results indicate that, despite the importance of transportation costs compared to other components, the tax component showed the largest potential financial return to be pursued and in this way it was possible to demonstrate the value associated with the issue within the atmosphere of Brazilian business. For the optimal design of a network, it is confirmed the argument that it is not plausible the dissociation between logistics and tax planning. Moreover, given the nature of the case study, it is feasible to consider the planning of logistic networks as an important tool capable of supporting the search for synergies in mergers and acquisitions. There are, for example, several other recent cases in Brazilian business scenario, as the merger of Sadia and Perdigao and among other agribusinesses. To continue the studies of the trade-offs between logistics and Brazilian tax aspects, we suggest the inclusion of new taxes (PIS, COFINS etc..) as well as the granting of tax benefits in future modeling logistics networks. Specifically with regard to the case study, it is observed that the form of aggregating consumer markets should be enhanced, since the array of customers in the petrochemical industry is highly dispersed. The correlation between the demands could also be analyzed in a future case study. Finally, in order to examine the conclusions reached in this study, it is suggested to apply the model here developed in other case studies.
publishDate 2013
dc.date.none.fl_str_mv 2013-04-17
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
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dc.language.iso.fl_str_mv por
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dc.relation.none.fl_str_mv https://editorarevistas.mackenzie.br/index.php/RAM/article/view/4988/4444
https://editorarevistas.mackenzie.br/index.php/RAM/article/view/4988/8712
dc.rights.driver.fl_str_mv Copyright (c) 2015 Revista de Administração Mackenzie
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2015 Revista de Administração Mackenzie
eu_rights_str_mv openAccess
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application/pdf
dc.publisher.none.fl_str_mv Editora Mackenzie
publisher.none.fl_str_mv Editora Mackenzie
dc.source.none.fl_str_mv Revista de Administração Mackenzie; Vol. 14 No. 4 (2013)
Revista de Administração Mackenzie; Vol. 14 Núm. 4 (2013)
Revista de Administração Mackenzie (Mackenzie Management Review); v. 14 n. 4 (2013)
1678-6971
1518-6776
reponame:RAM. Revista de Administração Mackenzie
instname:Universidade Presbiteriana Mackenzie (MACKENZIE)
instacron:MACKENZIE
instname_str Universidade Presbiteriana Mackenzie (MACKENZIE)
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reponame_str RAM. Revista de Administração Mackenzie
collection RAM. Revista de Administração Mackenzie
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repository.mail.fl_str_mv revista.adm@mackenzie.br
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