Fábio Henrique de Oliveira
Instituto Federal de Educação, Ciência e Tecnologia, Brazil
E-mail: fabio.h.oliveira@hotmail.com
Roberto
Higashi
Instituto Federal de Educação, Ciência e Tecnologia, Brazil
E-mail: roberto.higashi@ifsp.edu.br
Submission: 29/03/2018
Accept: 29/03/2018
ABSTRACT
Faced
with the adversities that arise in a widespread competition scenario, new concepts
and opportunities emerge over time, whether in the form of a competitor that
answer customer needs in less time, or as a technological innovation that needs
to be dominated. Within this context, Logistics managers have realized that
besides the ordinary challenge to maintain their own business, they must seek
the continuous improvement of their services, make fewer mistakes, to be more
effective and efficient in logistics processes. The objective of this work is
characterize and describe the application of the logistics controller, to
understand within the logistics structure what is its benefits, understanding
the role of controllership and the role of logistics, the relationship between
controllership and logistics, the role of logistics controller, its duties, the
activities to be carried out, the relationship with the various hierarchical
levels, the knowledge that must be mastered and finally, what it can do for
logistics. For this study, the descriptive case study with multiple cases was
applied. The data acquired demonstrate that managers has a notion of the
importance of having a professional that can unify the information and for this
to have knowledge and competence in controllership exist, but that at the same
time can be inserted in the logistics area.
Keywords: Logistics, Controllership,
and Management
1. INTRODUCTION
In the last decades, the logistics concept has been widely
disseminated among large organizations as well as in classrooms. It spread
through the small and medium companies that seek excellence in customer
service, both in the back office and in the front line, with the customer.
As in the face of the adversities that arise in a scenario of
fully competition, new concepts and opportunities emerge, whether in a form of
a competitor that serves in less time, or as a technological innovation that
needs to be mastered. There is a constant need to adapt to ensure business
survival.
Within this context, logistics managers perceived that beyond the
ordinary challenges of maintaining one's own business, it must seek continuous
improvement of their services, less erroneous, more effective and efficient
logistics processes.
In companies where logistic cost represents a large amount of its
costs, the presence of a professional in logistics is discussed that not only
point and correct cost deviations, but also point to opportunities for business
improvement, giving support to the manager in decision-making through
performance indicators or best business practices, where there is a
controllership mentality, however with activities that are adherent and proper
to logistics area.
In a more traditional way, the controllership professional, the
Controller, acts as an information support at the medium and high management
levels, or tactical and strategic levels, where it also interacts with
activities of monitoring and performance control of various sectors of the
organization, with a view toward the accounting area.
When proposing to develop the activities of a Logistics
Controller, it is possible to predict benefits that may be relevant and cause
positive impacts to the management of the area and towards its continuous
improvement, since the activities developed by the professional are duly
adapted and adherent to the logistics environment, in other words, that the
activities are developed with the mentality of controllership area, added to
the context of the logistic environment.
This work aims to characterize and describe the application of the
logistics controller, to understand within the logistics structure what is its
benefits, understanding the role of controllership and the role of logistics,
the relationship between controllership and logistics, the role of logistics
controller, its duties, the activities to be carried out, the relationship with
the various hierarchical levels, the knowledge that must be mastered and
finally, what it can do for logistics.
In order to
achieve this objective, this work is divided into five parts, namely: this
introduction, the theoretical basis, the research methodology, the data
obtained with their discussion and finally our considerations.
2. THEORETICAL FOUNDATION
The theoretical basis will describe
the role of Controllership and Logistics, the relationship between
Controllership and Logistics, the proposed role of the Logistics Controller,
its responsibilities, the activities to be developed, the relationship with the
various hierarchical levels, and the knowledge that should mastered.
2.1.
The
role of Controllership
According
to Figueiredo and Caggiano (2008, p. 26), the Controllership function "is
to guarantee for the continuity of the company, ensuring the optimization of
the global business". It is also possible to complement that the
Controller also provides information as an organ of control and observation of
the organization’s administrative summit (BEUREN; ARTIFON, 2011).
The
role of Controllership is not manage the organization's accounting system only,
it is necessary to be a multidisciplinary profile department, due to the
breadth of its functions, which requires the need to be formed by professionals
of different knowledge, since the Controllership is a set of principles
originating in the areas of Administration, Economics, Statistics, Psychology
and Accounting in order to better understand all the sectors of the
organization in which it operates (BEUREN; ARTIFON, 2011; LUNKES;
SCHNORRENBERGER, 2009).
Controllership
can also be observed by two approaches, being as a guiding organ of the
organization’s management model or, as a knowledge area of other sciences
(FIGUEIREDO; CAGGIANO, 2008).
One
of the main advantages of the Controllership multidisciplinarity is the
understanding of the causes and consequences of how organizations are managed
from the known view of other areas, so the more knowledge of the areas that
make up the company's management, the greater its ability to monitor the system
as a whole (BIRTH; REGINATO, 2010).
Therefore,
it is possible to see that Controllership plays a very important role within
organizations and that goes beyond Accounting itself, due to the range of
knowledge gathered in the this area, an area that needs to have
multidisciplinary knowledge, usually obtained of diverse areas of knowledge,
including Logistics. But how is the routine of this area? What are the
functions and activities developed by the Controller?
According
to Kanitz (1976), the functions of Controllership are: to understand the
information generated by the company, acting on the behavior of the altering
their motivation, proposing solutions based on possible inconsistencies within
the organization, interpret data and evaluate if a given outcome is good,
consistently to deliver tangible results and measurable, follow the evolution
of the planned planning and interfere with the when necessary for correction or
fault adjustment.
In
short, the Controllership is supported by three definitive functions, which
cover any activity necessary for its execution: planning, execution and control
(MOURA; BEUREN, 2003). Otherwise, according to Lunkes and Schnorrenberger (2009,
p.19):
Perspectives |
Basic Functions |
Operational Management |
Planning
(operational); |
Reporting and
interpretation; |
|
Evaluation
and deliberation; |
|
Tax
administration; |
|
Preparation
of reports to regulatory and public bodies; |
|
Assets Protection; |
|
Assessments of political economy. |
|
Economic Management |
Subsidize the management process; |
Support performance evaluation; |
|
Support the evaluation of results; |
|
Manage the information system; |
|
Respond to market players. |
|
Strategic management |
Planning |
Information system; |
|
Control; |
|
People management; |
|
Organizational. |
Figure 1: Controllership basic
functions list
Source: Adapted from Lunkes
and Schnorrenberger, 2009, p. 19
Since Controllership is responsible for all these activities, it
is clear that the area coordinates all the information quoted and this does not
exempt the managers of each one the areas of their responsibilities, because
"managers are responsible for
operational, financial, economic and equity management of their respective
areas and of the company" (BEUREN; ARTIFON, 2011, p. 86). Defining the
role of the Controller, we will continue to define the role of Logistics.
2.2.
The
role of Logistics
The Council of
Supply Chain Management Professionals (CSCMP) defines:
Logistics
management is that part of supply chain management that plans, implements, and
controls the efficient, effective forward and reverses flow and storage of
goods, services and related information between the point of origin and the
point of consumption in order to meet customers' requirements. (CSCMP, 2017)
Through this concept we can perceive
the breadth of its meaning, that is, it is a set of activities that covers from
the moment of purchase of the raw material, through the production process,
storage and distribution to the customer. Several scholars have contributed in
a very significant way in defining what is a deal with the subject Logistics.
Logistics
can be defined in many ways, but the concept that can be considered as guiding
is that: Logistics is the strategic management of material and information
flows, economic and customer service (BALLOU, 1993; CHRISTOPHER, 1997;
CORONADO, 2010; MARTINS; ALT, 2009; ROJAS, 2008). With these definitions, it is
clear that Logistics is a form of management used to manage activities of the
supply chain.
Since Logistics manages the
activities of the supply chain, that is, manages a series of interrelated
activities for a common purpose, similarly, management should be unique and not
done separately.
According
to Guarnieri (2011), logistics management should seek and focus on the
integration of chain activities, since all activities have as main function
satisfy the end customer, so they need to be managed together within a
integrated process.
The
Integrated Logistics, according to Faria and Costa (2011), activities and
processes that seek to perfect the process as a all with the main mission of
optimizing costs, that is, doing more with less, more with the same or the same
with less.
From
the concept of Integrated Logistics, some scholars have highlighted four
Logistics areas of activity: logistics of supplies, logistics of production,
distribution logistics and reverse logistics (GUARNIERI, 2011; LEANDRO, 2006).
Figure 2: Integrated Logistic Chain.
Source: Adapted from Guarnieri
(2006, p.34)
In this way, Integrated Logistics is
a comprehensive management system that starts with the supply of raw material
until distribution of the finished product at the customer, considering also
the return of any residues originating from the product (MOURA, et al., 2004).
Logistical
management includes the administration of systems to control the flow of
materials and information on inventories and products to strengthen the
organization's strategy (BOWERSOX; CLOSS, 2001; MOURA; BEUREN, 2003).
It
can be said, then, that Logistics plays an important and strategic role in
organizations, due to the fact that manage material flows at the lowest
possible cost and, above all, manage information flows to better serve the
customer. And this flow of information, nowadays, is directly linked to
technology.
In order to be able to incorporate
all these elements in a concise way, that is, the management of material and
information flows through the use of technology, Logistics is organized and
governed by some principles. According to Machline (2003), four principles
governing Logistics: a) Principle of location in points for your business,
giving preference to rent rather than purchasing b) the principle of the
construction and physical arrangement of warehouses to optimize the space
available, c) transport principle preferably using pallets and containers in
order to standardize shipments and landings and, finally, d) principle of
inventory management, which seeks to establish rules for the inventory
management such as security stock levels, inventory, to seek a better
approximation of demand forecast versus availability of products, rigid
inventory controls, among others.
Once
the fundamental principles are settled, Logistics can then incorporate into its
routine, all the elements that characterize it strategically. These elements
would be: (a) to agree and monitor the deadlines for all stages of jail; b)
systemic integration of the whole chain and departments of the company; c)
close and complete integration with suppliers and logistics partners; d) seek
the improvement of the process aiming at reducing chain costs and; e) maintain
levels of services agreed upon and suitable for satisfactory customer service
(BEUREN; ARTIFON, 2011; NOVAES, 2001). Knowing the role of Logistics and of the
Controllership, one can analyze their relationship between these two areas.
2.3.
The
relationship between Logistics and Controllership
According
to Alvarenga et al. (2015), the Controllership is a kind of magic "for
organizations, as it provides all the information necessary to decision-makers
to improve the quality of their goals. According Vatan et al. (2017), the
Controllership has the basic activity to support the organization of the
"decision-action-information-control" process, through controls and
monitoring, where the manager of each area is responsible for its result, being
the Controllership responsible for the information of the results of these same
ones areas and also to support and coordinate the management of planning
activities, control and protection of the organization's interests.
According
to Facci (2000), one of the challenges of the traditional Controllership itself
is the understanding of the elements, concepts and techniques used in
Logistics, so that the Controllership has greater efficiency in the pursuit of
its objectives.
The
Controllership important role in the decision-making of organizations and many
inherent to Logistics, pointing out deviations and suggesting improvements, but
the real management of its resources and activities who does is the own
Logistics.
Therefore,
if pointed out to the Logistics manager that its percentage of freight on sales
is much higher than expected by the Controllership, what actions should this
manager take? At first, it seems be obvious that reducing the freight value is
the solution.
But,
does the reduction in value of freight really is the best action with regard to
this? Does it not exist other action to be taken that can reduce the cost with
freight? And the extra costs, who is aware of what is being overcharged? And
how many sale? Are the applications adequately consolidated virtually and
physically? Is it really that the freight cost is correct? Who did you validate
this information in its source? It is precisely in this context that we can
position the Logistics Controller.
2.4.
The
role of Logistics Controller
In traditional Controllership, by itself, the Controller is
already largely responsible for coordinate the entire flow of information that
will be used to make decision of the company in the economic sphere. According
to Garrison (apud MOSIMANN; FISCH, 1999). But how would the role of Logistics
Controller? What activities should it play? What are your responsibilities?
Which relationship with hierarchical levels? What knowledge does this need to
master to perform their tasks?
2.5.
The
responsibilities and activities of Logistics Controller
According
to Goldenberg (1994), the Controller has some inherent functions as the generation
of data, the projection of strategies, the conversion of strategic plans into
budgets and monitoring of past plans. For Nakagawa (1993), design, implement,
maintain and coordinate systems of information appropriate to the need of the
organization are some of the functions of the Controller.
Riccio
and Peters (1993) say that monitoring quality paradigms, reporting and
interacting with other areas of the organization, seeking business excellence
in costs and quality are also activities of the Controllership.
The
Logistics Controller, then, has the role of designing logistics costs, defining
and implement indicators of costs, levels of service and productivity
operational, thus creating an information system capable of feeding and
creating the visibility required for each manager involved in the operation,
signaling possible deviations at any of these points, suggesting preventions
and their possible corrections when identified, such as the traditional
Controller that it works the same way on a broader level.
As
a first step, the Logistics Controller should not only observe the cost goals,
but also the service levels and productivity. This triangulation not only
allows the Controller to view its performance in cost, but also visualize the
reasons that lead to your performance in cost related to service level and
productivity.
Going
beyond of the traditional Controller, Logistics Controller becomes aware of the
cause performance at the global level, allowing the development and management,
new tactical and strategic improvements in order to achieve better financial
results. And why not say, that it is possible to suggest improvements at
operational? If the Controller has previous experience at the operational
level, can collaborate at this level.
In
a second step, the Controller assumes a management support, where it is clear
that their activity is not to achieve the goal, but rather to assist the
manager throughout the process. Also, it is clear that the manager's
responsibility remains intact, following the example of the Comptroller's
Office traditional, that is, each manager is responsible for its operational
management, financial, economic, patrimonial and all that it is given to manage
within the their area (BEUREN; ARTIFON, 2011; VATAN et al., 2017).
Already
in a third stage, It should be noted that in addition to monitoring the
indicators of cost, service level and productivity and develop / suggest
corrective actions and appropriate improvements, it will be Controller also
checks whether the source of the information used in the These indicators come
from reliable sources and duly polished for their purpose, given that
developments in technology have contributed significantly to the relevant for
the integration of information between areas (FACCI, 2000).
Once
the Controller has knowledge about the numbers of the Logistics area, thanks to
the monitored during the year or for a specific period of time feeling and
observing its variations, it may project the budget for future periods, always
through the supervision of a manager or even a director of Logistics, so that
everything remains within the approximate expectation.
The
Logistics Controller assumes, then, an important role in the corporate scenario
of the logistics area, as it performs the entire internal interface of the area
with what is required by the goals defined by the organization, passing through
the dimensions of cost, service level and productivity, seeking the
interrelation of all these strategic, tactical and operational dimensions, taking
all the necessary support necessary for the managers of the area to be able to
give the best achieve the goals and objectives set. Therefore, regardless of
all the work presented by the Logistics Controller, are still the managers of
the areas responsible for the decisions and direction of the area.
2.6.
The
responsibilities of Logistics Controller and their hierarchical relationship
The participation of the Logistics Controller in day to day
certainly has great positive influence on the results of the area. Without a
doubt, its acting to search better results is unique and of great assistance,
especially to refine information, validate data, and truthfulness of the facts.
Given their assignments, it is then possible to visualize which place the
Logistics Controller would occupy in the hierarchy of the Logistics area,
occupying a position of great influencing the process, on the protection of the
top management.
Figure 3: Hierarchical position of Logistics Controller
Source: Adapted from Neves
(2009)
2.7.
The
Logistics Controller profile
Faced
with such an important role, what is the knowledge that a Logistics Controller
must master? According to Vatan et al. (2017), the traditional controller could
have a degree in Business Administration, Accounting, Economics or Engineering,
summed up to specialization would be considered important differentials. In
case of Logistics Controller, in addition to similar training, previous
experience in Logistics area would be a great differential.
Know
the best practices of companies called world class companies, in other words,
world class companies that adopt revolutionary practices of management, are
important for the intellectual and professional growth of traditional
controller (OLIVEIRA et al., 2003), a practice that is perfectly adaptable to
the Logistics Controller.
According
to Calijuri, Santos and Santos (2005), a Controllership with 31 years of
experience added that in addition to specialization, it is important that the
controller performs researches, make several readings of technical books and to
seek permanent knowledge in other areas.
According
to Tung (1980), there are some skills that the controller must possess are:
According
to Vatan et al. (2017), the controller must also have some attitudes market
that has come to require professionals who greater dynamism in their activities
and that surpass the conventional condition. The most relevant attitudes are:
initiative, economic vision, leadership, ethics and vision of the future. All
of these skills and attitudes are perfectly suited to the Logistics
controller's performance, since they will play a similar role, even in a
smaller universe, which is the Logistics area, but which has shared challenges
with the whole organization and departments that make it up.
2.8.
Advantages
and disadvantages of the controller's performance in Logistics
Once
the controller in Logistics has its activities based, structured and then
implemented, what kind of contributions to the routine of this can provide the
logistics area? What advantages and disadvantages can Logistics observe, with
the performance of a controller in its daily routine? According to Neves
(2014), there are eight advantages that can be application of the Controllership
in the area of Logistics:
"01
- Field of activity through objective information and focused on the result; 02
- Qualified and timely information to guide actions, keeping the focus of the
result; 03 - Guiding the tax / fiscal model more suitable for logistics
operation / 04 - Intelligence to identify and the search for opportunities to
improve key performance; 05 - Ensuring Competitiveness through Guidance costs,
service level and productivity; 06 - Demonstrate and identify businesses,
distribution channels, customers or mix of products that better composition of
margins and results; 07 – Management exposure to internal and external factors;
08 - Effective support and basis for Good Governance practices Corporate "
(NEVES, 2014, p.35).
One of the goals of the traditional Controllership is to direct
the organization effectiveness, supporting the search for optimized results
(NASCIMENTO; REGINATO, 2013), so this is the same view that the controller in
Logistics should follow. Like this as in the traditional Controller, we have
seen that the controller in Logistics has the function to provide and support
top management with information, which is necessary for the decision-making
process and business direction, however, the exposure of these information may
create conflicts between the principal (owners, shareholders) and the
(managers, employees), according to the agency theory, which according to Jensen
and Meckling (1976) and Nascimento apud Birth and Reginato (2013), the
generation conflicts between the primary called element and the element called
agent are for example, the main element paid to the determined agent element
remuneration in return for the same action in accordance with their interests,
but the agent tends not to act this way, seeking first their own interests,
since, by receiving delegated powers by the element principal element, the
agent element is faced with bargaining powers and prestige that may be used for
personal benefit, contrary to the interests of the main.
Therefore,
the controller's performance in Logistics can be seen by his colleagues and
peers as actions similar to those of an informer. The controller does not have
the function of teaching let alone betray those managers who do not achieve
their goals or not respect the metrics. Therefore, it is up to the organization
to stimulate all involved, making clear what the purpose of the work to be by
the controller, which seeks to prevent and correct situations that cause
distancing between what the company is looking for versus what is happening
(BIRTH, REGINATO, 2013).
3. METHODOLOGY
Most
of the research conducted in the field of operations management is based on in
rationalistic methods, primarily through the use of statistical analysis of
survey and mathematical modeling. However, since there is a need for of the
quantitative findings and the construction of theories based on these been
consolidated by qualitative understandings, the case study has become very
important for this field (VOSS; TSIKRIKTSIS; FROHLICH, 2002).
For
this research were used elements of the descriptive case study. For YIN (2015),
the case study constitutes an empirical investigation that investigates a
contemporary phenomenon within its real-life context, especially when the
boundaries between phenomena and context are not clearly defined. The case
study also consists of an in-depth and exhaustive study of one or a few
objects, in a way that allows its ample and detailed knowledge (GIL, 2002).
More
than one case was used, thus constituting a study of multiple cases, reducing
fragility in an attempt to find points in in which one can move towards a
generalization. Although the number of cases is small, they are large
organizations in different segments. The respondents are managers of the
logistics or operations area, with experience in management positions and
experience in the area. And according to Mintzberg quoted by Voss, Tsikriktsis
and Frohlich (VOSS; TSIKRIKTSIS; FROHLICH, 2002): No matter how small our
sample, or our interest, we always try enter into organizations with a
well-defined focus.
For
the data collection, a questionnaire was used, so that faster and more accurate
responses, with more security (because they are not identified), less
distortion risks (without the influence of the researcher) convenience for the
researched (answer in a more favorable time) and more uniformity by the
impersonal nature of the instrument (MARCONI; LAKATOS, 2011). And unfavorable
points include: small return index, reading anticipated all the questions may
influence responses, late return preclude its use and there is no certainty
that was answered by the researched (MARCONI; LAKATOS, 2011).
In
order to keep the focus on the issue of Controller in logistics, it was a
questionnaire with open questions so that they get the sought researched
answers indirectly on the importance of Controller in logistics. No direct
questions about this professional were made, but on the necessary features so
that it can perform this function in the area of logistics. The questions were
developed for the purpose of evaluating the relevance of skills considered to
be essential for the Logistics Controller.
3.1.
Data
analysis and discussion
Ten
questionnaires sent to be answered by logistics and operations area managers of
organizations, which the researcher had access. Only three returned within the
deadline for this study, but the number is within the expected return of 25%
(MARCONI; LAKATOS, 2011). Respondents will be called Log1, Log2 and log3.
When
asked about the field of activities performed and information they have so that
they can act focused on results, responses were regarding the action of
efficiency, because it has "little time to reverse any error or situation
that goes impact the delivery "(Log1) and being accurate "to save time
in resolving situations" (Log2). But if "You are a bad indicator, you
need to know because it is bad, to act solve and improve the outcome
"(log3).
"Working
to improve results is why we are here every day" (Log3) because the
"transport segment has very small margins and Therefore, any new situation
or practices that are beneficial to identify improve our results "(Log1).
In addition to "the indicator gives you visibility where you need to act
to improve, with due time it is possible to know the indicator of behavior
"(Log2) and so maintain continuous improvement.
In
order to maintain the levels of logistics costs, service and productivity
levels adequate, one can "guarantee the survival of the business and bring
greater profitability for the company "(log3). "Because of the very
small margins, we don’t have plenty of room to make mistakes and mistakes cost
a breakdown or loss of goods that have to pay or delay penalties "(Log1).
"Service levels considered good for our customers bring satisfaction to
all and do it with good levels of cost, it is even better "(Log2).
About
having expertise in the tax area and provide guidance on what tax/fiscal model
is more suitable for logistics operation the answers are not so homogeneous.
For Log2 and log3 is important to know about it so that it there can be
dialogue and discussion, but the decision is the tax area. Organizing Log1 tax
area is very participatory thus does not become the determinative knowledge on
the subject.
Regarding
risk management, as we have seen previously, "any situation we can predict
and avoid not to have financial losses are important to maintain the
profitability of the business "(Log1) because the margins are very small.
Thus, "what can be predicted and controlled is good to avoid losses and be
covered by insurance "(Log2), or," Why do I prepare just in case that
was not planned, and not suffer losses "(log3). It may be noted by the
answers that there is a strong concern to avoid losses to maintain
profitability.
Another
point to be noted is the adherence to good governance practices corporate
organization, "because everyone needs to work under the rules of company
"(log3) and thus" ensure the security of business "(Log1).
"There is not how to work presenting results out of what was established
as rule. Save by buying something without an invoice, for example, is a very
bad example of working out of corporate governance "(Log2). Everyone
understands the importance of the issue and is unanimous on the issue.
What
draws more attention and so it should be highlighted is on the data used to
control, as told by Log2: "There is general discomfort time to show the
results when it comes to measuring the data, if It asks a lot about how it was
done. " Or as quoted by Log1: "... sometimes arises much doubt about
what is being controlled, if the numbers are using are correct, we do one way,
another drive is another way and we are in doubt about what is really right.
" And also log3: "There much doubt about the numbers that are used
because they often stir in system and the number you are using is different.
"
To
minimize this problem arise proposals as told by Log2: "I believe that
centralize everything a person would help a lot, because the sources of data
and information would be only one, there would be no doubt in determining net
income. " Or Moreover, as log3 "we would gain in processing time and
data information would be centralized in one person. " And in this way, as
Log1: "I could focus on improving the numbers directly, working where you
need improvement, instead of getting up the numbers to know how it is and then
try to act, gain much time with it. "
It
is noted with the data that there is a notion of the importance of managers
there is a professional who can unify the information and to have it knowledge
and expertise in Accounting, but at the same time can It is inserted in
logistics.
4. CONCLUSION
The Controller, inserted then in the
logistics environment, gained great prominence in support decision-making, as
it is fully inserted and connected with all the elements that make up the
routine of logistics, that can influence directly in the results expected and
mainly due to its relationship directly to the hierarchical levels of the
high-ranking lead and direct the area.
Through its monitoring, can alert
everyone involved, as well as the top management about the path that has been
taken and if it is in According to what has been pre-set initially. Its
performance is only proactive, serving to control and act on the elimination of
deviations, thus preventing the results from being harmed, always seeking work
in the continuous improvement of processes and other variables within the area
of Logistics, proposing and suggesting solutions for the evolution of
processes, their best to be performed taking into account all the scenarios
that unfold before the logistic operation, always following the initial premise
established by senior management of the organization.
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