Abstract Paper aims This research proposes a tool for assessing supply risk, taking into account supply chain performance criteria. Originality The results show that risk management can contribute to better supply chain performance when supplier selection procedures consider the risks involved and how they are related to supply chain performance criteria. Research method A systematic literature review (SLR) was carried out on supplier selection, performance evaluation and risk management in the supply chain. The statistical tool IRT (Item Response Theory) was used to establish the level of difficulty in eliminating the types of risks identified and associated with the supply chain performance criteria, based on the probability of each situation occurring. Main findings With this scale, it is possible to identify which types of risk and performance criteria are most difficult for suppliers to meet and then define a plan for mitigating the risks that are harder to eliminate. Implications for theory and practice Based on the tool developed, organizations have greater understanding of how risks affect the performance of their supply chain and with that knowledge they can act to minimize the effects of the risks that are most difficult to eliminate. SLR (SLR Item Theory occurring scale eliminate developed

Resumo Tendo em vista a importância da estruturação das organizações em cadeias de suprimentos como mecanismo de competitividade, bem como do gerenciamento de processos para o bom desempenho operacional dessas cadeias, este artigo tem por objetivo mapear e analisar os processos de negócios de uma cadeia de abastecimento do setor cerâmico situada no nordeste brasileiro. Para atingir o objetivo proposto, é adotado o modelo de Lambert, Cooper e Pagh (LCP) de gerenciamento de cadeias de suprimentos, que compreende dentro de suas dimensões de análise, o mapeamento da estrutura dimensional da cadeia, seus processos e componentes gerenciais. Como resultados foi possível caracterizar a configuração da cadeia em análise, destacando-se a proximidade da empresa foco no sentido upstream da cadeia e, consequentemente, a complexidade das operações de abastecimento. Além disso, a partir dos problemas e ineficiências identificados durante o mapeamento dos processos, este estudo propõe sugestões de mudanças e melhorias para a cadeia de abastecimento analisada. Ao oferecer uma análise detalhada da estrutura dimensional da cadeia, seus processos e componentes gerenciais, este artigo contribui para o aprimoramento contínuo das organizações, fornecendo uma discussão prática sobre a estruturação dos processos de abastecimento e destacando a importância de superar as ineficiências identificadas. competitividade brasileiro proposto Lambert LCP (LCP gerenciais destacandose se consequentemente disso analisada identificadas

Abstract Given the importance of structuring organizations in supply chains as a mechanism for competitiveness, as well as process management for the good operational performance of these chains, this article aims to map and analyze the business processes of a supply chain of the ceramic sector located in northeastern Brazil. To achieve the proposed objective, Lambert, Cooper, and Pagh’s (LCP) model of supply chain management is adopted, which comprises, within its analysis dimensions, the mapping of the dimensional structure of the chain, its processes, and management components. As a result, it was possible to characterize the configuration of the chain under analysis, highlighting the company's proximity focused on the upstream direction of the chain and, consequently, the complexity of the supply operations. Furthermore, based on the problems and inefficiencies identified during the mapping of the supply processes, this study proposes suggestions for changes and improvements to the ceramic sector's supply chain analyzed. By providing a detailed analysis of the dimensional structure of the chain, its processes, and managerial components, this article contributes to the continuous improvement of organizations by providing a practical discussion on the structuring of supply processes and emphasizing the importance of overcoming the identified inefficiencies. competitiveness Brazil objective Lambert Cooper Paghs Pagh s LCP (LCP adopted comprises dimensions components result companys company consequently operations Furthermore sectors analyzed

RESUMO O desenvolvimento de cada relacionamento na cadeia de suprimentos implica a participação de pessoas que devem estar comprometidas com os objetivos da organização. Dessa forma, esta pesquisa visa desenvolver um instrumento para avaliar o nível de desenvolvimento de habilidades comportamentais (soft skills) que contribuem para a melhoria da integração da cadeia de suprimentos (ICS). O instrumento proposto identifica diferentes níveis de dificuldade na realização de uma mesma ação, dentro das competências avaliadas, com apoio da Teoria de Resposta ao Item (TRI). Esse instrumento pode ser utilizado para identificar o nível de qualificação dos colaboradores para promover a ICS e serve como guia no desenvolvimento de treinamentos para qualificação de equipes, avaliações periódicas, bem como em processos seletivos, permitindo alinhar as competências dos novos contratados com a política de trabalho adotada pela empresa. Pesquisas futuras podem incluir novas competências para ampliar a capacidade de avaliação da escala e manter-se atualizada com as demandas do mercado. organização forma soft skills ICS. . (ICS) ação avaliadas TRI. TRI (TRI) equipes periódicas seletivos empresa manterse manter se mercado (ICS (TRI

ABSTRACT The development of each relationship in the supply chain involves the participation of people who must be committed to the organization’s objectives. This research aims to develop an instrument to assess the level of development of soft skills that contribute to improving supply chain integration (SCI). The proposed instrument identifies different levels of difficulty in carrying out the same action within the competencies assessed, with the support of the Item Response Theory (IRT). This instrument can be used to identify the level of qualification of employees to promote SCI and serves as a guide in the development of training to qualify teams, periodic evaluations, and selection processes, making it possible to align the competencies of new hires with the work policy adopted by the company. Future research could include new competencies to expand the scale’s assessment capacity and keep up to date with market demands. organizations organization s objectives SCI. . (SCI) assessed IRT. IRT (IRT) teams evaluations processes company scales scale demands (SCI (IRT

RESUMEN El desarrollo de cada relación en la cadena de suministro implica la participación de personas que deben estar comprometidas con los objetivos de la organización. Por ello, esta investigación pretende desarrollar un instrumento para evaluar el nivel de desarrollo de las competencias blandas que contribuyen a mejorar la integración de la cadena de suministro (SCI). El instrumento propuesto identifica diferentes niveles de dificultad en la realización de una misma acción, dentro de las competencias evaluadas, con el apoyo de la teoría de respuesta al ítem (TRI). Este instrumento puede utilizarse para identificar el nivel de calificación de los empleados para promover la SCI y sirve como guía en el desarrollo de capacitaciones para calificar equipos, evaluaciones periódicas y procesos de selección, posibilitando alinear las competencias de las nuevas contrataciones con la política de trabajo adoptada por la empresa. Futuras investigaciones podrían incluir nuevas competencias para ampliar la capacidad de evaluación de la escala y mantenerse al día con las demandas del mercado. organización ello SCI. . (SCI) acción evaluadas TRI. TRI (TRI) equipos selección empresa mercado (SCI (TRI

Abstract Associations are non-profit organizations with the purpose of defending collective interests, developing economic activities and impacting and transforming people's lives. However, they present management difficulties, especially with respect to costs, because their accounting practice is still underdeveloped. A costing tool is essential in any type of organization and, in this context, this work sought, through quantitative research and through the Activity-Based Costing method, to measure the management costs of a women's association that works in the handcraft production of coconut sweets. The case study was developed in an association, located in the city of Lucena- PB-BR, which manufactures two types of coconut sweets: traditional and cut. Data collection was carried out using observation, document analysis and interviews. The results showed that the association needs to formalize its Production Planning and Control, in order to produce more efficiently. Fifty-two micro-activities were identified, 77% of which were considered to add value to products. The analysis of the management cost of the production showed that traditional sweets generate profits, while cut sweets imply a loss for the association. JEL: D24, L66, M11.

Resumen Las asociaciones civiles son organizaciones sin fines de lucro cuyo propósito es defender intereses colectivos, desarrollar actividades económicas e impactar y transformar la vida de las personas. Presentan dificultades en relación a la gestión, especialmente con respecto a los costos, porque su práctica contable está todavía poco desarrollada. Una herramienta de costeo resulta esencial en cualquier organización y, en este contexto, este trabajo buscó, mediante una investigación cuantitativa y a través del método de Costeo Basado en Actividades, medir los costos de gestión de una Asociación de Mujeres que trabaja en la producción artesanal de dulces de coco. El estudio de caso se desarrolló en una asociación, en la ciudad de Lucena- PB-BR, que fabrica dos tipos de dulces de coco: tradicionales y de corte. La recolección de datos se realizó mediante la técnica de observación, análisis de documentos y entrevistas. Los resultados mostraron que la asociación necesita formalizar su planificación y control de la producción, para poder producir de manera más eficiente. Se identificaron 52 microactividades, el 77% agregan valor a los productos. El análisis del costo de los productos mostró que los dulces tradicionales presentan ganancias, mientras que los dulces de corte implican una pérdida para la asociación. JEL: D24, L66, M11.

Résumé Les associations civiles sont des organisations à but non lucratif dont l’objectif est de défendre les intérêts collectifs, développer des activités économiques et d'impacter et transformer la vie des gens. Cependant, ils présentent des difficultés en matière de management, notamment en matière de coûts, car leur pratique comptable est encore sous-développée. Un outil des coûts est essentiel dans une organisation et, dans ce contexte, le travail a exploré, par une recherche quantitative et par la méthode ABC, à mesurer les coûts de gestion d'une association féminine qui travaille dans la production artisanale de bonbons à la noix de coco. L'étude de cas a été développée dans une association, dans Lucena-PB-BR, qui fabrique deux types de bonbons: traditionnels et coupés. La collecte de données a été réalisée à l'aide de la technique d'observation, d'analyse de documents et d'entretiens. Les résultats ont montré que l'association doit formaliser sa planification et son contrôle de production, afin de produire plus efficacement. Cinquante-deux micro-activités ont été identifiées, dont 77% ont été considérées comme valorisant les produits. L'analyse du coût de gestion des produits a montré que les sucreries traditionnelles présentent des bénéfices, tandis que les sucreries coupées impliquent une perte pour l'association. JEL: D24, L66, M11.

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.

O objetivo deste artigo é propor um modelo analítico de suporte à configuração e integração da cadeia de suprimentos como base ao desenvolvimento e/ou melhoria de projetos SCM. Os aspectos metodológicos basearam-se em uma revisão de literatura sobre temas relacionados à gestão da cadeia de suprimentos e cadeias de valor. A natureza da pesquisa empregada nesse artigo é básica, uma vez que se produziu um instrumento teórico sem aplicação prática. Foi estabelecida uma estrutura conceitual subsidiada por uma pesquisa bibliográfica, exploratória e descritiva, promovendo os fundamentos necessários ao desenvolvimento do modelo proposto. A abordagem dada ao artigo é qualitativa, cujos resultados teóricos produzidos representaram a proposição de um modelo analítico desenvolvido para configurar adequadamente a cadeia de suprimentos, integrando várias perspectivas necessárias a uma melhor contextualização das interações entre os elos e membros do arranjo. Portanto, esse artigo concebeu um instrumento para auxiliar na melhoria ou desenvolvimento de projetos de gestão da cadeia de suprimentos.

The objective of this article is to propose an analytical model of support to the configuration and integration of the supply chain as the basis for the development and/or improvement of SCM projects. The methodological aspects were based on a review of the literature on issues related to supply chain management and value chains. The nature of the research used in this article is basic since it produced a theoretical instrument without practical application. A conceptual structure was built supported by an exploratory and descriptive literature review providing the foundation for the development of the proposed model. The approach of this article is qualitative. The theoretical results obtained represent the proposition of an analytical model developed to properly set up the supply chain integrating various perspectives for a better contextualization of the interactions between the links and members of arrangement. Thus, this article proposes a tool to assist in the development or improvement of projects for supply chain management.