ESTRUTURAÇÃO DO SISTEMA DE CUSTEIO LOGÍSTICO DE UMA EMPRESA VAREJISTA COM A APLICAÇÃO DO CICLO PDCA

Abstract

This study aimed to develop and implement a cost accounting system designed to measure and control the logistics costs of intermunicipal deliveries carried out by a retail company’s own fleet. The study arose from the need to establish an indicator capable of determining the actual cost per kilometer traveled, providing data to support a more efficient and evidence-based logistics management. The study was conducted at the company’s headquarters, located in Campo Grande – MS, as a pilot project applied to the intermunicipal delivery operation, which represents the segment with the highest distribution costs. A mixed-methods approach was adopted, combining qualitative and quantitative data. The methodology was based on the application of the PDCA cycle, encompassing the Planning, Execution, Verification, and Action stages. In the Planning phase, the causes behind the lack of logistics cost control were identified and corrective actions were proposed. During Execution, a digital spreadsheet for cost recording and a dashboard in Google Looker Studio were developed, allowing data collection, processing, and analysis. In the Verification phase, results were evaluated through the calculation of cost per kilometer traveled and the performance analysis by vehicle and route. Finally, in the Action stage, improvements were proposed to ensure the system’s continuity, such as integrating fixed costs, expanding the model to other branches, and replacing the vehicle tracking system. The results demonstrated significant improvement in the organization and reliability of logistics data, increased visibility of variable costs, and the possibility of comparative analysis among vehicles, routes, and regions. A gradual cultural shift was also observed, with greater emphasis on data and performance indicators as tools for decision-making. It is concluded that the developed system contributes to the financial control of logistics operations and can serve as a foundation for future integrations and enhancements, consolidating itself as a management and continuous improvement tool.