Estruturação dos custos em uma cadeia de suprimentos do setor de mineração

Abstract

Cost management is essential for organizations to remain competitive in a market characterized by dynamism and high consumer demands for more affordable prices. In supply chains, cost management becomes even more relevant in view of their specificities, marked by the complexities of their processes and interrelationships. Thus, this study aims to analyze how the costs incurred in the production processes of a mining supply chain are structured, as a measure for greater control and management of their costs and support for decision making. Therefore, the methodology adopted was divided into two phases. The first, the theoretical phase, consisted of a Systematic Review of Literature. For its conduction, the Scopus and Web of Science databases were consulted and for the collection, treatment and analysis of the articles, the bibliometrix package of the R software was used. The findings of the review indicated the need for more efficient approaches to cost management, thus justifying the methodological proposal used in the second phase of the research, the practical stage. In this last step, an integrative approach was proposed to manage costs in supply chains and its empirical validation based on a case study. The Lambert, Cooper and Pagh (LCP) model and the Time-Driven Activity based Costing (TDABC) tool were used to map the chain and structure its costs. To collect the necessary data, document analysis, direct observation and unstructured interviews with strategic collaborators for the chain's operations were adopted as methods. Regarding the results, they showed that the use of TDABC in conjunction with the LCP model contributed to improving cost management in the chain under analysis. The qualitative evaluation of the LCP model to understand its dimensional structure, interrelationships and business processes was crucial to identify the particularities of its operations, enabling the efficient application of TDABC. Furthermore, with the use of TDABC, the unit cost of the analyzed product and opportunities for cost reduction from the association with that model were also identified. In this way, this dissertation contributed to the literature by presenting a cost allocation methodology, considering the complexity of supply chains and also contributed to the focus company, by promoting a more reliable cost structure with reality, reducing them in the global chain.