Resumo Para exercer uma melhor gestão de custos em uma cadeia de suprimentos, deve-se reduzir ou eliminar atividades que não agreguem valor ao produto ou processo de exportação. Desse modo, este trabalho possui como objetivo mensurar os custos de um processo de exportação de cargas em contêineres utilizando a combinação do Supply Chain Operation Reference Framework e o custeio baseado em atividades, a partir da perspectiva de uma empresa exportadora. Utiliza-se uma abordagem qualitativa para identificar os processos e atividades que geram custos em uma cadeia de exportação de carga conteinerizada e uma abordagem quantitativa para mensurar esses custos, por meio da combinação dos métodos mencionados. Ao aplicar os métodos propostos, foi viável realizar o cálculo dos custos da cadeia de exportação de produtos cerâmicos, ao mesmo tempo em que foi possível identificar esses custos com base em indicadores e métricas de desempenho. Assim, esse trabalho auxilia as ações comerciais, levantando os custos de uma cadeia de exportação e tentando preencher lacunas na literatura. suprimentos devese deve se modo exportadora Utilizase Utiliza mencionados propostos cerâmicos desempenho Assim comerciais literatura

Abstract To perform better cost management in a supply chain, it must reduce or eliminate activities that do not add value to the product or export process. Thus, this paper aims to measure the costs of a containerized cargo export process using a combination of the Supply Chain Operation Reference Framework and activity-based costing, from the perspective of an exporting company. A qualitative approach is used to identify the processes and activities that generate costs in a containerized cargo export chain and a quantitative approach is used to measure these costs, through a combination of the mentioned methods. By applying the proposed methods, it was feasible to calculate the costs of the export chain of ceramic products, while it was possible to identify these costs based on performance indicators and metrics. Thus, this work assists commercial actions, raising the costs of an export chain and trying to fill gaps in the literature. Thus activitybased activity costing company methods products metrics actions literature

Abstract Paper aims This article aims to analyze the activities that generate logistics costs in the process of importing a containerized cargo transported through a port terminal. Originality The scientific literature states that logistical costs are one of the main factors to be mitigated to improve the country's position in the global competitive scenario. The applied methodology offers a conceptual contribution to the area of supply chain, logistics and costs. Research method In this regard, it was necessary to map the process of importing the granite prime cargo, identify the agents involved in the process, survey the activities, and segregate which activities generate logistical costs. Data collection was carried out through the application of semi-structured interviews. Towards the end of each interview and observation, a compilation and data crossing along with the documentary analysis were performed. Then, the logistical costs were segregated by the following types: Supply, Plant, and Distribution. Main findings The article proves to be especially important due to the complex nature of the import process in the country, which involves many independent agents who need to communicate to lead the process. Through the information collected in the interviews with employees involved in the process of importing cargo and document analysis, it was possible to map the process, adding it with the systematic review of the literature realized on activities classified as generating logistical costs, it was possible to segregate them. Implications for theory and practice In this context, so it was possible to carry out the analysis of activities generating logistical costs. Properly mapping and analyzing the logistical cost-generating activities involved serves as a basis for decision-making by the agents involved in the various points of the cargo import process, since dealing directly with port terminals and agents responsible for import operations, it is possible to understand the causes of port inefficiency at the operational level.