Rentabilidade econômica de unidades operacionais de uma rede logística: novo método de cálculo
DOI:
https://doi.org/10.14295/transportes.v14i2.67Abstract
Este artigo apresenta um método de cálculo de rentabilidade econômica de unidades operacionais (UO’s) de empresas de transporte de carga fracionada que operam através de uma rede logística com múltiplas UO’s. O cálculo da rentabilidade econômica de cada uma destas UO’s é um problema complexo. Devido ao intercâmbio de cargas entre UO’s, as receitas de uma UO estão interligadas com as receitas de outras UO’s. Os métodos tradicionais de contabilização enfrentam dificuldades quando empregados para determinar a rentabilidade econômica de UO’s de uma rede logística de UO’s interdependentes. O método descrito neste artigo elimina estas dificuldades por meio do conceito de margem de contribuição.
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