Modelagem de redes logísticas com demandas sazonais: influência do custo de estoque e do crédito de ICMS

Modeling of logistic networks with seasonality: influence of carrying cost and ICMS credit

Resumos

Este artigo apresenta uma abordagem para localização de instalações em redes logísticas globais, com foco especial no tratamento dos estoques e impostos, aplicada em grandes empresas transnacionais do segmento agrícola operando no Brasil. Os resultados mostram que a restrição de capacidade de armazenagem e o custo de carregamento dos estoques, normalmente desprezados na maioria dos modelos, estão fortemente correlacionados com a definição do número de Centros de Distribuição. A metodologia, a partir da instalação de Centros de Distribuição em diferentes estados e/ou países do Mercosul, permitiu melhorias no fluxo de caixa da ordem de US$ 22 milhões e mostrou o efeito negativo da legislação do ICMS que, para uma melhoria no fluxo de caixa, impõe um aumento nos custos logísticos. Mostra-se que, para a definição da rede logística em empresas credoras de ICMS, o modelo precisa contemplar pelo menos quatro elos da cadeia.

rede logística; modelo de localização-estoque; planejamento tributário; crédito de ICMS; drawback

This paper presents an approach to solve the location problem in a global network with special focus on stocks and tax management. The methodology was applied successfully in large transnational agribusiness companies operating in Brazil. The results show that storage capacity constraints and inventory carrying costs, two components not usually included in location models, have a great correlation with the definition of the number of Distribution Centers. The methodology, from the installation of new facilities in different States or countries in MERCOSUR, improved the cash flow as much as US$ 22 million and showed the negative effect of the ICMS legislation that drives to a logistics cost increase to improve the cash flow. It is demonstrated that the model must cover at least four echelons in the chain to solve the network problem of companies with credit of ICMS.

network design; inventory-location model; tax planning; ICMS; drawback

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Datas de Publicação

• Publicação nesta coleção
  05 Fev 2014
• Data do Fascículo
  Abr 2014

Histórico

• Aceito
  18 Set 2013
• Recebido
  27 Abr 2013
• Revisado
  11 Jul 2013