The logistics controller: the contribution of a logistics specialized professional

Fábio Henrique de Oliveira; Roberto Higashi

doi:10.14807/ijmp.v9i5.807

PDF HTML XML

Published: Jul 1, 2018

DOI: https://doi.org/10.14807/ijmp.v9i5.807

Keywords:

Logistics Controllership Management

Fábio Henrique de Oliveira

Instituto Federal de Educação, Ciência e Tecnologia de São Paulo, Campus Suzano

Roberto Higashi

Instituto Federal de Educação, Ciência e Tecnologia de São Paulo, Campus Suzano

صندلی اداری

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.

Downloads

Download data is not yet available.

Issue

Vol. 9 No. 5 (2018): Independent Journal of Management & Production (Special Edition)

Section

IFLOG

1. Proposal of Policy for Free Access Periodics

Authors whom publish in this magazine should agree to the following terms:

a. Authors should keep the copyrights and grant to the magazine the right of the first publication, with the work simultaneously permitted under the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 that allows the sharing of the work with recognition of the authorship of the work and initial publication in this magazine.

b. Authors should have authorization for assuming additional contracts separately, for non-exclusive distribution of the version of the work published in this magazine (e.g.: to publish in an institutional repository or as book chapter), with recognition of authorship and initial publication in this magazine.

c. Authors should have permission and should be stimulated to publish and to distribute its work online (e.g.: in institutional repositories or its personal page) to any point before or during the publishing process, since this can generate productive alterations, as well as increasing the impact and the citation of the published work (See The Effect of Free Access).

Proposal of Policy for Periodic that offer Postponed Free Access

Authors whom publish in this magazine should agree to the following terms:

a. Authors should keep the copyrights and grant to the magazine the right of the first publication, with the work simultaneously permitted under the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 [SPECIFY TIME HERE] after the publication, allowing the sharing of the work with recognition of the authorship of the work and initial publication in this magazine.

b. Authors should have authorization for assuming additional contracts separately, for non-exclusive distribution of the version of the work published in this magazine (e.g.: to publish in institutional repository or as book chapter), with recognition of authorship and initial publication in this magazine.

c. Authors should have permission and should be stimulated to publish and to distribute its work online (e.g.: in institutional repositories or its personal page) to any point before or during the publishing process, since this can generate productive alterations, as well as increasing the impact and the citation of the published work (See The Effect of Free Access).

d. They allow some kind of open dissemination. Authors can disseminate their articles in open access, but with specific conditions imposed by the editor that are related to:
   Version of the article that can be deposited in the repository:
   Pre-print: before being reviewed by pairs.
   Post-print: once reviewed by pairs, which can be:
The version of the author that has been accepted for publication.
The editor's version, that is, the article published in the magazine.
   At which point the article can be made accessible in an open manner: before it is published in the magazine, immediately afterwards or if a period of seizure is required, which can range from six months to several years.
Where to leave open: on the author's personal web page, only departmental websites, the repository of the institution, the file of the research funding agency, among others.

References

ALVARENGA, F. O. et al. (2015) O uso da sala invertida, aliada a tecnologia, para promover aprendizagem ativa na contabilidade. São Paulo: FEA-USP, Access: 3 jun. 2015. p. 5297–5312. Available in: http://www.contecsi.fea.usp.br/envio/index.php/contecsi/13CONTECSI/paper/view/4126.

BALLOU, R. H. (1993) Logística empresarial. 1 ed. São Paulo: Editora Atlas.

BEUREN, I. M.; ARTIFON, R. L. (2011) informações da controladoria de suporte à decisão logística. Revista Cesumar – Ciências Humanas e Sociais Aplicadas, v. 16, n. 1, p. 73–102. Available in: http://periodicos.unicesumar.edu.br/index.php/revcesumar/article/view/1147/1217. Accessed in: 1 abr. 2017.

BOWERSOX, D. J.; CLOSS, D. J. (2001) Logística Empresarial. O Processo de integração da cadeia de suprimento. São Paulo: Atlas.

CALIJURI, M. S. S.; SANTOS, N. M. B. F.; SANTOS, R. F. S. (2005) Perfil do controller no contexto organizacional atual brasileiro. Florianópolis: Associação Brasileira de Custos. p. 1–16.

CHRISTOPHER, M. (1997) Logística e gerenciamento da cadeia de suprimentos: estratégias para redução de custos e melhoria dos serviços. 1 ed. São Paulo: Editora Atlas.

CORONADO, O. (2010) Logística Integrada. 1 ed. São Paulo: Editora Atlas.

COUNCIL OF SUPPLY CHAIN MANAGEMENT PROFESSIONALS (2013) CSCMP Supply Chain Management Definitions and Glossary. Available in: http://cscmp.org/imis0/CSCMP/Educate/SCM_Definitions_and_Glossary_of_Terms/CSCMP/Educate/SCM_Definitions_and_Glossary_of_Terms.aspx?hkey=60879588-f65f-4ab5-8c4b-6878815ef921. Accessed in: 9 abr. 2017.

FACCI, N. (2000) Logística: Um Desafio Constante para a Controladoria. 2000, Recife: Associação Brasileira de Custos.

FARIA, A. C.; COSTA, M. F. G. (2011) Gestão de Custos Logísticos. 1 ed. São Paulo: Editora Atlas.

FIGUEIREDO, S.; CAGGIANO, P. C. (2008) Controladoria Teoria e Prática. 4 ed. São Paulo: Editora Atlas.

GIL, A. C. (2002) Como Elaborar Projetos de Pesquisa. São Paulo: Atlas.

GOLDENBERG, M. C. L. (1994) Contabilidade estratégica: o papel do controller no processo de planejamento estratégico. Dissertação (Mestrado em Contabilidade). São Paulo: USP.

GUARNIERI, P. (2011) Logística Reversa: em busca do equilíbrio econômico e ambiental. 1 ed. Recife: Editora Clube dos Autores.

KANITZ, S. C. (1976) Controladoria: Teoria e Estudo de Casos. São Paulo: Pioneira.

LEANDRO, F. (2006) Logística Reversa : Percentual De Ocupação Dos Paletes Na Carga E Os Custos De Retorno. Maringá Management: Revista de Ciências Empresariais, v. 3, n. 1, p. 17–25.

LUNKES, R. J.; SCHNORRENBERGER, D. (2009) Controladoria na Coordenadeção dos Sistemas de Gestão. 1 ed. São Paulo: Editora Atlas.

MACHLINE, C. (2003) Logística. Gestão de Marketing. 1 ed. São Paulo: Editora Saraiva.

MARCONI, M. A.; LAKATOS, E. M. (2011) Técnicas de pesquisa: planejamento e execução de pesquisas, amostragens e técnicas de pesquisa, elaboração, análise e interpretação de dados. São Paulo: Atlas.

MARTINS, P. G.; ALT, P. R. C. (2009) Administração de Materiais e Recursos Patrimoniais. 3 ed. São Paulo: Editora Saraiva.

MOSIMANN, C. P.; FISCH, S. (1999) Controladoria: seu papel na administração de empresas. 2 ed. São Paulo: Editora Atlas.

MOURA, R. A. et al. (2004) Dicionário do Imam. 1 ed. São Paulo: Editora IMAM.

MOURA, V. M.; BEUREN, I. M. (2003) O suporte informacional da controladoria para o processo decisório da distribuição física de produtos. Revista Contabilidade & Finanças, v. 14, n. 31, p. 45–65. Available in: http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772003000100004&lng=pt&nrm=iso&tlng=en. Accessed in: 1 abr. 2017.

NAKAGAWA, M. (1993) Gestão Estratégica de Custos – Conceito, sistemas e implementação. 2 ed. São Paulo: Editora Atlas.

NASCIMENTO, A. M.; REGINATO, L. (2013) Controladoria: um enfoque na eficácia organizacional. 3 ed. São Paulo: Editora Atlas.

NASCIMENTO, A. M.; REGINATO, L. (2010) Controladoria – Instrumento de Apoio ao Processo Decisório. 1 ed. São Paulo: Editora Atlas.

NEVES, M. A. O. (2014) Formação de Controllers em Logística. 1 ed. São Paulo: Tigerlog Consultoria.

NOVAES, A. G. (2001) Logística e gerenciamento da cadeia de distribuição: estratégia, operação e avaliação. 1 ed. Rio de Janeiro: Editora Campus.

OLIVEIRA, L. M. et al. (2003) Gestão Estratégica da Logística e seus Fatores Críticos de Sucesso. Guarapari: Associação Brasileira de Custos, p. 1–15.

RICCIO, E. L.; PETERS, M. R. S. (1993) Novos paradigmas para a função controladoria(*) novos paradigmas para a função controladoria. 17 Encontro Anual da ANPAD. Available in: http://www.tecsi.fea.usp.br/riccio/artigos/pdf/paradigmas.pdf. Accessed in: 15 abr. 2017.

ROJAS, A. (2008) Administração de Operações Logísticas. Rio de Janeiro: Fundação Getúlio Vargas.

TUNG, N. H. (1980) Controladoria Financeira das Empresas: uma abordagem prática. 6 ed. São Paulo: Editora Edusp.

VATAN, R. et al. (2005) O papel do controller em empresas de grande porte. IX Congresso Internacional de Custos. Florianópolis. Available in: https://anaiscbc.emnuvens.com.br/anais/article/viewFile/2098/2098. Accessed in: 8 abr. 2017.

VOSS, C.; TSIKRIKTSIS, N.; FROHLICH, M. (2002) Case research in operations management. International Journal of Operations & Production Management, v. 22, n. 2, p. 195–219.

YIN, R. K. (2015) Estudo de Caso: Planejamento e Métodos. 5 ed. Porto Alegre: Bookman.

Article Sidebar

Main Article Content

Abstract

Downloads

Article Details

References