Gestão logística na importação de matéria prima: estudo da utilização do entreposto aduaneiro como ferramenta estratégica para redução de custos e garantia de disponibilidade de insumos

Abstract

This monograph refers to a study of a special customs clearance type – Customs Warehouse, as a way to optimize cash flow, reduce inventory and costs with storage of imported raw material, in this case polyethylene. The merchandise shortage caused by logistical and customs delays, causes problems that impact the production process of companies. Its general goal is to analyze the feasibility of cost reduction with storage and availability of imported raw material through the Customs Warehouse, aiming operational and service level improvements and cost reduction of the company. It uses methods of scientific research, with a qualitative and an applicable approach. The procedures also refer to bibliographic, documentary and field research. It has the PDCA and DMAIC methodology as a guideline and uses the Lean Six Sigma principles, as it aims continuous improvement and control of variability in the logistics process. It uses the Customs Warehouse, as it is an incentive mechanism for importers granted by the government. The results obtained through simulations demonstrate that the company can use both types of bonded warehouse, consigned to the importer and to the warehouse, to obtain cash flow optimization by postponing import duties and reducing inventory by postponing the goods ownership transfer moment. The conclusion is that there is optimization of cash flow evidenced by the projection analyzed, where there is suspension of duties, while the goods are in bonded warehouse, being able to optimize its resources more efficiently and postponing the recognition of the stock.