Desarrollo de un modelo de costeo completo aplicado al transporte de combustibles livianos

TUCCI, VICTOR C.; RODRIGUEZ, MARIA ELVIRA; RODRIGUEZ, MARIA ANALIA

Bogota

Congreso; I CISCMEG 2016, 1er Congreso Internacional Supply Chain Management en una Economía Global; 2016

Pontificia Universidad Javeriana y Corporación Universidad de la Costa CUC

The world market is complex and it is constantly changing. This context is characterized by an aggressive competition, with an accelerated increase of the research and development activities that aim at providing the appropriate tools for the company management.In addition to applying new productive technologies, enterprises have to adopt new management technologies in order to remain competitive and facilitate the objective formulation and the results measure. Those companies that dominate the activities and techniques of management control will have an essential element to achieve the differentiation, a key aspect to remain competitive in the market. Effective management control tools are required to obtain reliable and precise information in which costs data is one of the most relevant. The purpose of this study is to present a methodology and a costs estimation tool for the light fuels distribution from a local Refinery to the gas stations. Based on these estimated costs, the company will be able to determine transportation prices for each destination. The transportation of light fuels, e.g. gasoline, diesel, kerosene, among others, presents specific characteristics regarding the logistics management that restrict the resource consumption and the corresponding cost structure.Though the cost system exposed is applied to a particular case of study, it can be used as a reference for other companies which share the characteristics established in the logistics of the transport of fuel.The proposed full cost model allows determining the transportation cost per kilometer. A set of equations have been developed identifying variable costs related to the travelled kilometers, variable costs related to the sale amount, direct fixed costs related to the transportation equipment and indirect fixed costs related to the structure support.Also, a sensitivity analysis is carried out, considering different values of the most representative parameters, in order to evaluate their impact on the transportation cost. This analysis refers to transportation cost variation according to the speed and distances and the impact of the fuel consumption on the cost. In addition, unit cost matrixes are compared for different distances and the fuel cost variation is evaluated according to the trip distance.It is important to highlight, that given the location of the company, where there are large extensions, the distances and speeds considered are critical parameters to evaluate due to the impact in fuel consumption and logistics costs.The system provides a tool to analyze transportation performance and contributes to propose cost reduction actions that benefit not only transporters but also the whole logistic network.