Análise de viabilidade acerca da atividade de transporte de mercadorias em uma empresa distribuidora de alimentos utilizando custeio direto e ABC

Abstract

This paper presents a management aspect analysis of the cost of goods transport activity of the company Supra Comércio de Alimentos, a distributor of food located in the city of Pato Branco – Parana. In addition, has, as primary goal to make a case study on the road freight department of the quoted company, using cost analysis tools to identify whether the current system landscape adds value or it does not add value. The data used in this study were collected on the aforementioned company, object of this case study, by, first, a semi-structured initial interview with the company manager so that the main points on which the analysis should focus were identified, and reports that the analysis should generate. After the first interview, through a documentary analysis in the financial sector of the company, it was possible to get all the data relating to costs concerning the transport activity in the period analyzed. After the data were calculated and applied to the situation of the company, it was remade the interview with the manager of the company and thus obtained his feedback regarding the data collected and reports passed to him. Finally, it was possible, with basis in the reports and data generated conclude that the activity is not getting enough attention. The lack of analysis and cost management applied, makes the information to be masked behind inaccurate data and do not allow thus to obtain relevant and useful information, which as a result, generated financial loss in the period analyzed, concluding that activity does not add value to the company. Along with the deficiencies identified in the activity management, suggestions have been made to enhance the activity execution in order that the activity may give the return on the investment made in it.