Resumen

JIMENEZ-FRANCO, Maryely Andrea  y  GASPARETTO, Valdirene. Practices for logistic costs management in large industrial companies in Colombia. estud.gerenc. [online]. 2020, vol.36, n.156, pp.364-373. ISSN 0123-5923.  https://doi.org/10.18046/j.estger.2020.156.3754.

This study assessed the application of practices for logistic costs management in large industrial companies in Colombia. Through a quantitative analysis, a survey was carried out with 64 companies. It was found that some of these companies outsource logistic activities; others do not have a formally constituted area or a responsible manager for such activities, and those with a logistic area perform mainly more traditional activities. The most applied practice is efficient consumer response, followed by activity-based costing. This research contributes to the advancement of knowledge about these logistic costs management practices in industrial organizations and about practices that contribute to reduce costs and improve organizational performance. Future research is recommended to analyze the phenomenon from other perspectives considering other sectors and practices.

Palabras clave : logistic costs; logistic costs management; industrial companies..

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