<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0123-5923</journal-id>
<journal-title><![CDATA[Estudios Gerenciales]]></journal-title>
<abbrev-journal-title><![CDATA[estud.gerenc.]]></abbrev-journal-title>
<issn>0123-5923</issn>
<publisher>
<publisher-name><![CDATA[Universidad Icesi]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0123-59232020000300364</article-id>
<article-id pub-id-type="doi">10.18046/j.estger.2020.156.3754</article-id>
<title-group>
<article-title xml:lang="pt"><![CDATA[Práticas para a gestão de custos logísticos em empresas industriais de grande porte da Colômbia]]></article-title>
<article-title xml:lang="es"><![CDATA[Prácticas para la gestión de costos logísticos en grandes empresas industriales de Colombia]]></article-title>
<article-title xml:lang="en"><![CDATA[Practices for logistic costs management in large industrial companies in Colombia]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Jimenez-Franco]]></surname>
<given-names><![CDATA[Maryely Andrea]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Gasparetto]]></surname>
<given-names><![CDATA[Valdirene]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidade Federal de Santa Catarina  ]]></institution>
<addr-line><![CDATA[Santa Catarina ]]></addr-line>
<country>Brazil</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidade Federal de Santa Catarina  ]]></institution>
<addr-line><![CDATA[Santa Catarina ]]></addr-line>
<country>Brazil</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>09</month>
<year>2020</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>09</month>
<year>2020</year>
</pub-date>
<volume>36</volume>
<numero>156</numero>
<fpage>364</fpage>
<lpage>373</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0123-59232020000300364&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0123-59232020000300364&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0123-59232020000300364&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo Este estudo avalia a aplicação de práticas para gestão de custos logísticos (LCM) em empresas industriais de grande porte da Colômbia. Foi realizada survey, com 64 organizações, com análise quantitativa dos dados. Constatou-se que parte das organizações da amostra terceirizam as atividades logísticas e outras não possuem área correspondente formalmente constituída ou gestor responsável. As que possuem área de logística executam principalmente atividades mais tradicionais. A prática para LCM mais aplicada é Resposta Eficiente ao Consumidor, seguida de Custeio Baseado em Atividades. Esta pesquisa contribui com o avanço do conhecimento sobre LCM em organizações industriais, sobre práticas que contribuem para reduzir custos e melhorar o desempenho organizacional. Recomendam-se pesquisas futuras que analisem o fenômeno sob outras perspectivas considerando outros setores e práticas. Classificações JEL: L60; M40; Y40.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Éste estudio evaluó la aplicación de prácticas de gestión de costos logísticos en grandes empresas industriales de Colombia. Mediante un análisis cuantitativo, se aplicó una encuesta a 64 empresas. Se encontró que algunas tercerizan las actividades logísticas; otras no tienen un área formalmente constituida ni un responsable de tales actividades; y aquellas con área logística desarrollan las actividades más tradicionales. La práctica más aplicada es la respuesta eficiente al consumidor, seguida de los costos basados en las actividades. La presente investigación contribuye al avance del conocimiento sobre estas prácticas de gestión de costos logísticos en las organizaciones industriales y sobre las prácticas que contribuyen a reducir costos y a mejorar el desempeño organizacional. Se recomienda futuras investigaciones para analizar el fenómeno desde otras perspectivas considerando otros sectores y prácticas.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract 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.]]></p></abstract>
<kwd-group>
<kwd lng="pt"><![CDATA[custos logísticos]]></kwd>
<kwd lng="pt"><![CDATA[gestão de custos logísticos]]></kwd>
<kwd lng="pt"><![CDATA[empresas industriais]]></kwd>
<kwd lng="es"><![CDATA[costos logísticos]]></kwd>
<kwd lng="es"><![CDATA[gestión de costos logísticos]]></kwd>
<kwd lng="es"><![CDATA[empresas industriales]]></kwd>
<kwd lng="en"><![CDATA[logistic costs]]></kwd>
<kwd lng="en"><![CDATA[logistic costs management]]></kwd>
<kwd lng="en"><![CDATA[industrial companies.]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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