期刊名称：Revista de Administração, Sociedade e Inovação
电子版ISSN：2447-8156
出版年度：2019
卷号：5
期号：3
页码：5-17
DOI：10.20401/rasi.5.3.285
出版社：Universidade Federal Fluminense
摘要：The purpose of this paper is to minimize products' distribution costs for a multinational company located in Brazil, observing the different ICMS tax structures. This research was about a metallurgical industry company, and delivers its products through an outsourced company for interstate highway transportation. In this case study, a transshipment model was developed for determining if some distribution centers (DCs) are going to be used or not, because, despite of a greater distance, increasing freight cost, the state benefits for ICMS tax could decrease total cost. Study results suggest that using some DCs may help decrease total distribution cost because of ICMS tax impact. It also suggests that the distribution of imported products is cheaper than the national ones, without considering its purchase and fabrication costs. The proposed approach can help Brazilian or multinational companies to support logistic decisions, which could be useful given the Brazilian transportation context.
