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<p><strong>Summary</strong></p><p>Environmental issues have become increasingly more important the last decade. It is of great importance to reduce emissions of green house gases (GHG) and the transport sector contributes to a large part of GHG emissions. The transport sector is the only sector that actually has increased the emissions during the last decade. This is a result of a growing economy and an increased demand of both carriages of passengers as well as freight transports. To reduce GHG emissions there is a need of smart, effective logistics solutions and new technologies. This thesis will contain a review of Åkers Sweden AB’s outbound logistics of rolls. The aim of this thesis is to identify environmental improvements without increasing further costs. A questionnaire for environmental evaluation of transport suppliers will also be developed in this thesis. Initial question formulations of this thesis are:</p><p> </p><p>1. What are the environmental effects of the different modes of freight transports that are used in the case of Åkers Sweden AB? Are there any environmental improvements possible to establish without increasing costs?</p><p>2. How can distributors be evaluated regarding environmental effects?</p><p> </p><p>Emissions and energy use of Åkers Sweden AB’s transports is calculated with the calculation model NTMcalc version 1.9.9. This model is developed by the Network for Transport and Environment (NTM). Examined modes of transport are road, rail and sea transports. Both theory and result in this thesis demonstrate that rail transports should be preferred to road transports from an environmental point of view. A disadvantage of rail transports is longer transport time in most cases. Longer transport time contribute to higher capital cost of goods during transit. Another disadvantage is that rail transports are limited between terminals or that customers have an industrial railway track. That leads to an increased need of reloading and handling costs.</p><p>Potential alternative with less impact on the environment has been developed. This involves less impact than current alternative. The new alternative will decrease freight costs by 37 %. However, an increased capital cost by 84 % has been identified due to additional transportation time that is required for the alternative suggested. Transport costs are poorly connected to the real cost on the society. Governments throughout the world need to encourage transport buyers to choose more environmentally adapted alternatives by using management control measures. Also, a questionnaire for environmental evaluation of transport suppliers has been developed. It contains questions of the environmental organisation of the company, how they work with education of staff and reporting of environmental effects.</p> / <p><strong>Sammanfattning</strong></p><p>Under senare tid har miljöfrågor fått en alltmer framträdande roll i samhällsdebatten. Det är av största vikt att reducera alla utsläpp av växthusgaser och transportsektorn står för en betydande del av dessa. Transportsektorn är den enda samhällssektorn som ökat utsläppen av växthusgaser under senare år. Detta till följd av en växande ekonomi och ett ökat behov av både person- och frakttransporter. För att reducera utsläppen krävs smarta, effektiva lösningar och ny teknologi. Detta examensarbete kommer att innehålla en fördjupning av Åkers Sweden AB:s utgående distribution av valsar. Målet är att försöka hitta en distributionslösning som är mer miljövänlig än nuvarande alternativ, men samtidigt inte dyrare. Även ett förslag till miljöbedömning av transportleverantörer kommer att utvecklas i detta examensarbete. Detta arbete syftar att svara på följande frågeställningar:</p><p> </p><p>1. Vilken miljöpåverkan har de olika typer av frakttransporter som används av Åkers Sweden AB? Kan ett mer miljövänligt alternativ utvecklas utan att kostnaderna ökar?</p><p>2. Hur kan transportleverantörer utvärderas ur ett miljöperspektiv?</p><p> </p><p>Utsläpp och energiförbrukning vid Åkers Sweden AB:s transporter beräknades med hjälp av kalkylverktyget NTMcalc version 1.9.9. Denna modell är utvecklad av Nätverket för Transporter och Miljön (NTM). De transportslag som undersöks är väg- sjö- och järnvägstransporter. Både teori och resultat i denna rapport visar att järnvägstransport bör föredras ur ett miljöperspektiv framför vägtransport. Nackdelen med järnvägstransporter är att de oftast har en längre transporttid under framförallt kortare transporter. En längre transporttid ger högre kapitalbindning i produkter under transport. En annan nackdel är att järnvägstransporter är bundna mellan terminaler eller är beroende av att kunden har industrispår. Därmed krävs omlastning vilket leder till att hanteringskostnader ökar.</p><p>I detta examensarbete har ett mer miljövänligt alternativ har utvecklats. Detta alternativ har en betydligt mindre miljöpåverkan än i nuvarande situation. Fraktkostnaden minskar med 37 % i det nya alternativet. Eftersom transporttiden ökar, stiger kapitalkostnaden för det nya alternativet med 84 %. Transportkostnader speglar sällan den totala kostnaden de har för samhället. Regeringar runt om i världen behöver med hjälp av ekonomiska styrmedel uppmuntra transportköpare att välja ett miljövänligare alternativ. Ett formulär för miljöbedömning av transportleverantörer har även utvecklats. Detta innehåller frågor kring hur företaget arbetar med miljöorganisation, utbildning av personal och rapportering av miljöpåverkan.</p>

[pt] A correta avaliação dos custos logísticos de uma empresa permite uma melhor gestão destes custos e tomada de decisões mais precisas. Este trabalho aborda a apuração de custos logísticos através do método de custeio tradicional, indica os problemas que o tornam inadequado para esta tarefa e propõe a utilização de ferramentas contemporâneas. Apesar de considerar a importância da análise dos custos logísticos totais, o trabalho desenvolve a análise somente para os custos do transporte marítimo, pois estes são os mais relevantes para o caso em análise. Para solucionar as inadequações do método tradicional de custeio, é proposta a utilização do método de Custeio Baseado em Atividades, do inglês Activity-Based Costing (ABC). Este método visa atribuir os custos dos recursos de acordo com as atividades onde estes foram utilizados e traz bons resultados na avaliação gerencial dos custos logísticos. Além deste método, é proposta a utilização do Custo Total de Propriedade, do inglês Total Cost of Ownership (TCO), para a contratação de navios. Esta ferramenta avalia o custo de obtenção e uso de um bem ou serviço, incluindo outras variáveis além do preço. Os resultados do trabalho são favoráveis à utilização das ferramentas, mas há necessidade de um extenso trabalho interno no seu ambiente de aplicação para a sua implementação. / [en] The correct evaluation of the logistical costs of a company allows better management of these costs and a more accurate decision making process. This work addresses the obtainment of logistical costs through the traditional method of cost assignment, points out problems that make it unsuitable for this task, and suggests the use of contemporary tools. Despite considering the importance of the total logistical costs, this work develops the analysis only for the costs of shipping, since these are the most relevant to the case under approach. To solve the inadequacies of the traditional method of cost assignment, it is suggested the Activity-Based Costing method (ABC). This method allocates the cost of resources in accordance with the activities over which they were used and brings forth good results in the managerial evaluation of logistical costs. In addition to this method, it is suggested the use of Total Cost of Ownership (TCO) for hiring ships. This tool evaluates the cost of obtaining and using a good or service, including other variables besides price. The results of this work are favourable to the use of the tools, but there is the need of extensive internal work in its field of application to have it implemented.

Este trabalho analisa o impacto do Imposto sobre Circulação de Mercadorias e Serviços (ICMS) e do Imposto de Importação (II), assim como a influência dos estoques operacionais e de segurança, na solução de problemas de localização em âmbito global, envolvendo vários elos da cadeia de suprimentos. Foi proposta uma metodologia e um modelo de Programação Linear Inteira Mista que minimiza os custos operacionais, levando em conta o melhor aproveitamento do benefício fiscal drawback, os créditos referentes ao ICMS e o custo de estoque total da cadeia. As conclusões obtidas após a implantação do método e do modelo matemático em quatro grandes empresas transnacionais do segmento agrícola, com altos volumes de crédito de ICMS, mostram que os impostos são mais representativos do que os custos logísticos na definição de uma rede logística para esse tipo de empresa e que os estoques de segurança afetam diretamente o resultado da otimização. Os resultados mostram, ainda, a necessidade de se considerar pelo menos quatro elos da cadeia para problemas do tipo aqui analisado e que o estoque operacional, as restrições de capacidade de armazenagem e o custo financeiro estão fortemente correlacionados com a quantidade de Centros de Distribuição. Conclui-se que a legislação do ICMS impõe, para uma melhoria no fluxo de caixa, um aumento significativo nos custos logísticos. As principais contribuições da metodologia adotada são (1) o tratamento dos custos do estoque operacional e de segurança, (2) a inclusão da capacidade de armazenagem, (3) a avaliação do impacto do crédito de ICMS não utilizado sobre o custo total e sobre o fluxo de caixa das empresas e (4) o processo de concorrência para coleta de preços. O modelo desenvolvido é principalmente útil para empresas que operam no segmento de agronegócio e/ou são exportadoras, por conta da influência dos créditos de ICMS não aproveitados. A metodologia permitiu melhorias no fluxo de caixa da ordem de US$ 22 milhões em uma das empresas, equivalentes a 5% de seu custo total. / This work studies the impact of taxes and the influence of cycle and safety stocks on a global network design with several echelons. The proposed methodology and Mixed Integer Linear Programming model aimed to minimize the operational costs, taking into consideration the taxes involved and the chain inventory value. The approach has been implemented in four large agribusiness transnational companies with high level of credit of a State tax showing that, for this type of company, taxes are more significant than logistic cost for facility location decisions. Another conclusion is that the supply chain must be modeled with four echelons at least for problems such as the ones herein studied and that cycle stock, storage capacity and the financial cost have a high correlation with the amount of Distribution Centers. The results show also the direct impact of safety stock on the network design optimization. It is concluded that tax legislation imposes a significant increase in the logistics costs for a cash flow gain. The main contributions of this methodology are (1) the treatment of total inventory cost and (2) storage capacity, (3) the analysis of these factors and tax on companies cash flow management and (4) the bidding approach to gather logistic costs. The math model is especially useful for agribusiness and/or exporting companies that have a high level of tax credit. The methodology has brought cash flow improvements of about US$ 22 million in one of the companies, or 5% of its total cost.

Summary Environmental issues have become increasingly more important the last decade. It is of great importance to reduce emissions of green house gases (GHG) and the transport sector contributes to a large part of GHG emissions. The transport sector is the only sector that actually has increased the emissions during the last decade. This is a result of a growing economy and an increased demand of both carriages of passengers as well as freight transports. To reduce GHG emissions there is a need of smart, effective logistics solutions and new technologies. This thesis will contain a review of Åkers Sweden AB’s outbound logistics of rolls. The aim of this thesis is to identify environmental improvements without increasing further costs. A questionnaire for environmental evaluation of transport suppliers will also be developed in this thesis. Initial question formulations of this thesis are:   1. What are the environmental effects of the different modes of freight transports that are used in the case of Åkers Sweden AB? Are there any environmental improvements possible to establish without increasing costs? 2. How can distributors be evaluated regarding environmental effects?   Emissions and energy use of Åkers Sweden AB’s transports is calculated with the calculation model NTMcalc version 1.9.9. This model is developed by the Network for Transport and Environment (NTM). Examined modes of transport are road, rail and sea transports. Both theory and result in this thesis demonstrate that rail transports should be preferred to road transports from an environmental point of view. A disadvantage of rail transports is longer transport time in most cases. Longer transport time contribute to higher capital cost of goods during transit. Another disadvantage is that rail transports are limited between terminals or that customers have an industrial railway track. That leads to an increased need of reloading and handling costs. Potential alternative with less impact on the environment has been developed. This involves less impact than current alternative. The new alternative will decrease freight costs by 37 %. However, an increased capital cost by 84 % has been identified due to additional transportation time that is required for the alternative suggested. Transport costs are poorly connected to the real cost on the society. Governments throughout the world need to encourage transport buyers to choose more environmentally adapted alternatives by using management control measures. Also, a questionnaire for environmental evaluation of transport suppliers has been developed. It contains questions of the environmental organisation of the company, how they work with education of staff and reporting of environmental effects. / Sammanfattning Under senare tid har miljöfrågor fått en alltmer framträdande roll i samhällsdebatten. Det är av största vikt att reducera alla utsläpp av växthusgaser och transportsektorn står för en betydande del av dessa. Transportsektorn är den enda samhällssektorn som ökat utsläppen av växthusgaser under senare år. Detta till följd av en växande ekonomi och ett ökat behov av både person- och frakttransporter. För att reducera utsläppen krävs smarta, effektiva lösningar och ny teknologi. Detta examensarbete kommer att innehålla en fördjupning av Åkers Sweden AB:s utgående distribution av valsar. Målet är att försöka hitta en distributionslösning som är mer miljövänlig än nuvarande alternativ, men samtidigt inte dyrare. Även ett förslag till miljöbedömning av transportleverantörer kommer att utvecklas i detta examensarbete. Detta arbete syftar att svara på följande frågeställningar:   1. Vilken miljöpåverkan har de olika typer av frakttransporter som används av Åkers Sweden AB? Kan ett mer miljövänligt alternativ utvecklas utan att kostnaderna ökar? 2. Hur kan transportleverantörer utvärderas ur ett miljöperspektiv?   Utsläpp och energiförbrukning vid Åkers Sweden AB:s transporter beräknades med hjälp av kalkylverktyget NTMcalc version 1.9.9. Denna modell är utvecklad av Nätverket för Transporter och Miljön (NTM). De transportslag som undersöks är väg- sjö- och järnvägstransporter. Både teori och resultat i denna rapport visar att järnvägstransport bör föredras ur ett miljöperspektiv framför vägtransport. Nackdelen med järnvägstransporter är att de oftast har en längre transporttid under framförallt kortare transporter. En längre transporttid ger högre kapitalbindning i produkter under transport. En annan nackdel är att järnvägstransporter är bundna mellan terminaler eller är beroende av att kunden har industrispår. Därmed krävs omlastning vilket leder till att hanteringskostnader ökar. I detta examensarbete har ett mer miljövänligt alternativ har utvecklats. Detta alternativ har en betydligt mindre miljöpåverkan än i nuvarande situation. Fraktkostnaden minskar med 37 % i det nya alternativet. Eftersom transporttiden ökar, stiger kapitalkostnaden för det nya alternativet med 84 %. Transportkostnader speglar sällan den totala kostnaden de har för samhället. Regeringar runt om i världen behöver med hjälp av ekonomiska styrmedel uppmuntra transportköpare att välja ett miljövänligare alternativ. Ett formulär för miljöbedömning av transportleverantörer har även utvecklats. Detta innehåller frågor kring hur företaget arbetar med miljöorganisation, utbildning av personal och rapportering av miljöpåverkan.

This graduation thesis focuses on a distribution chain analysis and the description of materials and information flows in a firm called Rigips, s. r. o. which is member of multinational concern Saint Gobain based in Paris. Rigips, s. r. o. deals with building sector and specializes in production of plaster boards on the Czech market on which it has been operating more than fifteen years. In conclusion the detected issues are identified and suggestions are made for a remedy to prevent a negative impact on logistic processes in the company.

Este trabalho analisa o impacto do Imposto sobre Circulação de Mercadorias e Serviços (ICMS) e do Imposto de Importação (II), assim como a influência dos estoques operacionais e de segurança, na solução de problemas de localização em âmbito global, envolvendo vários elos da cadeia de suprimentos. Foi proposta uma metodologia e um modelo de Programação Linear Inteira Mista que minimiza os custos operacionais, levando em conta o melhor aproveitamento do benefício fiscal drawback, os créditos referentes ao ICMS e o custo de estoque total da cadeia. As conclusões obtidas após a implantação do método e do modelo matemático em quatro grandes empresas transnacionais do segmento agrícola, com altos volumes de crédito de ICMS, mostram que os impostos são mais representativos do que os custos logísticos na definição de uma rede logística para esse tipo de empresa e que os estoques de segurança afetam diretamente o resultado da otimização. Os resultados mostram, ainda, a necessidade de se considerar pelo menos quatro elos da cadeia para problemas do tipo aqui analisado e que o estoque operacional, as restrições de capacidade de armazenagem e o custo financeiro estão fortemente correlacionados com a quantidade de Centros de Distribuição. Conclui-se que a legislação do ICMS impõe, para uma melhoria no fluxo de caixa, um aumento significativo nos custos logísticos. As principais contribuições da metodologia adotada são (1) o tratamento dos custos do estoque operacional e de segurança, (2) a inclusão da capacidade de armazenagem, (3) a avaliação do impacto do crédito de ICMS não utilizado sobre o custo total e sobre o fluxo de caixa das empresas e (4) o processo de concorrência para coleta de preços. O modelo desenvolvido é principalmente útil para empresas que operam no segmento de agronegócio e/ou são exportadoras, por conta da influência dos créditos de ICMS não aproveitados. A metodologia permitiu melhorias no fluxo de caixa da ordem de US$ 22 milhões em uma das empresas, equivalentes a 5% de seu custo total. / This work studies the impact of taxes and the influence of cycle and safety stocks on a global network design with several echelons. The proposed methodology and Mixed Integer Linear Programming model aimed to minimize the operational costs, taking into consideration the taxes involved and the chain inventory value. The approach has been implemented in four large agribusiness transnational companies with high level of credit of a State tax showing that, for this type of company, taxes are more significant than logistic cost for facility location decisions. Another conclusion is that the supply chain must be modeled with four echelons at least for problems such as the ones herein studied and that cycle stock, storage capacity and the financial cost have a high correlation with the amount of Distribution Centers. The results show also the direct impact of safety stock on the network design optimization. It is concluded that tax legislation imposes a significant increase in the logistics costs for a cash flow gain. The main contributions of this methodology are (1) the treatment of total inventory cost and (2) storage capacity, (3) the analysis of these factors and tax on companies cash flow management and (4) the bidding approach to gather logistic costs. The math model is especially useful for agribusiness and/or exporting companies that have a high level of tax credit. The methodology has brought cash flow improvements of about US$ 22 million in one of the companies, or 5% of its total cost.

[pt] Esta dissertação apresenta um estudo sobre a Logística de Distribuição de Derivados de Petróleo, com o desenvolvimento de um modelo matemático para a determinação do custo logístico de distribuição de estoques estratégicos de combustíveis no Brasil. Este modelo não se propõe a determinar o custo ótimo de distribuição e sim estabelecer uma distribuição racional dos estoques estratégicos de combustíveis, com base na malha real de distribuição. Para o desenvolvimento do modelo, primeiramente foi realizado um diagnóstico da distribuição nacional de derivados energéticos de petróleo, mais especificamente gasolina, diesel, querosene de aviação, óleo combustível e gás liquefeito de petróleo. Para cada um desses produtos determinou-se a malha de distribuição, com os fluxos de produtos entre refinarias e terminais até as bases de combustíveis secundárias, com seus respectivos modais. Em uma segunda etapa foi construída uma base de dados georreferenciada no software TransCAD, com os dados levantados e diagnosticados anteriormente. Este sistema de informação geográfica serviu como suporte para análises logísticas e como facilitador na visualização e entendimento dos resultados. Os resultados dos custos logísticos de distribuição são mostrados por produto, para evidenciar o caráter diferenciado da distribuição de cada derivado. / [en] This master thesis presents a study about the petroleum products distribution system, with the development of a mathematical model for the determination of the logistic costs of strategic oil stocks in Brazil. This model doesn't intend to determine the minimum distribution cost , but establishes a rational distribution of the strategic oil stocks, based in the real distribution network. For the development of the model, firstly a diagnosis of the national distribution was accomplished, more specifically gasoline, diesel, aviation kerosene, combustible oil and liquefied gas of petroleum. For each one of those products, the distribution network was determined, with the flows of products among refineries and terminals until the secondary bases of fuels, with its respective transportation modals. In a second stage, a geographical database was built in the software TransCAD, with all available data . This geographical information system was a support tool for logistic analyses, visualization and better understanding of the results. The results of the total distribution costs are presented by product, to evidence the differentiated character of the distribution of each product.

The objective of this thesis is to analyze logistics processes of company Verana, s.r.o. both from the cost and feasibility perspective and using this analysis, the thesis investigates the possibility of outsourcing logistics by using a third party, that is a logistics company. Both advantages and disadvantages are addressed and compared to the current state of logistics system in the company.

El avance de la investigación considera la mejora y el crecimiento de los servicios funerarios en la localidad de Lima, que mantiene un protagonismo jamás antes visto por los servicios que brindan y a la magnitud de la demanda que actualmente se enfrenta. Es por ello, que ésta investigación planteará como propósito resolver con mayor exactitud el determinar la influencia de los costos logísticos en la toma de decisiones financieras en el sector funerario privado de Lima en el año 2018. La investigación comprende: Capítulo I Marco teórico, comprende el desarrollo de las variables dependiente e independiente, como son la toma de decisiones financieras y los costos logísticos. De igual manera, se visualizará el sector funerario a nivel nacional y extranjero. Capítulo II Plan de Investigación, detalla la situación problemática; el estado de la cuestión, el problema general y los problemas específico marco teórico. Asimismo, el objetivo general y los objetivos específicos, como la hipótesis general e hipótesis específicas. Capítulo III Metodología de la Investigación, será presentada a través del estudio cuantitativo y cualitativo. Adicional a ello, se visualizará la población y la muestra empleada para el desarrollo de los instrumentos de la recolección de datos. Capítulo IV Desarrollo de la Investigación, se realizó la entrevista a profundidad al especialista de costos y finanzas con la finalidad de un mejor enfoque del tema. De igual manera, las encuestas han sido realizadas a los administradores, directores y asesores de las empresas del sector. Capítulo V Análisis de resultados, se realiza el análisis del caso práctico, la validación de la hipótesis general y específica, realizada mediante el Alpha de Cronbach y la prueba de Chi Cuadrado el cual fue positivo validando nuestra hipótesis. / The progress of the investigation considers the improvement and growth of funeral services in the town of Lima, which maintains a leading role never before seen due to the services they provide and the magnitude of the demand that it currently faces. That is why this research will propose the purpose of solving with greater accuracy to determine the influence of logistics costs in making financial decisions in the private funeral sector in Lima in 2018. The research comprises of the following chapters: Chapter I Theoretical framework, it includes the development of dependent and independent variables, such as financial decision making and logistics costs. Similarly, visualize the funeral sector nationally and abroad. Chapter II Research Plan, details the problematic situation, the state of the question, the general problem and the specific problems. Also, the general objective and the specific objectives, such as the general hypothesis and the specific hypotheses. Chapter III Research Methodology will be presented through the quantitative and qualitative study. In addition, visualize the population and the sample used for the development of the data collection instruments. Chapter IV Investigation Development, we do the interview in depth to the cost and finance specialist, in order to better focus on the topic. Similarly, the surveys have been conducted with the administrators, directors and advisers of the companies in the sector. Chapter V Analysis of results, the analysis of the practical case is carried out, the validation of the general and specific hypotheses is carried out by means of the Cronbach's Alpha and the Chi Square test, which was positive validating our hypothesis. / Tesis