Publicado May 31, 2017



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Javier Arturo Orjuela-Castro

Norberto Suárez-Camelo

Yamit Israel Chinchilla-Ospina

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Resumen

Este artículo presenta una revisión de la literatura sobre las metodologías para el costeo en las cadenas de suministro (CS), con énfasis en costos logísticos. A partir de esbozar una perspectiva de análisis, evalúa las diferentes metodologías para medir el desempeño de la CS y la logística. Así mismo, establece en qué eslabón se aplica, si a toda la CS o a la empresa. Luego de determinar una taxonomía, expone de manera detallada los costos y procesos aplicados por los diferentes autores, también examina las
diferencias fundamentales entre las metodologías. Se encuentra
la necesidad de desarrollar una metodología propia para determinar los costos de la logística de medios y modos en la CS.

Keywords

Costos logísticos, cadenas de suministro, metodologías, revisión literatura.Logistic costs, supply chains, methodologies, literature review.

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Cómo citar
Orjuela-Castro, J. A., Suárez-Camelo, N., & Chinchilla-Ospina, Y. I. (2017). Costos logísticos y metodologías para el costeo en cadenas de suministro: una revisión de la literatura. Cuadernos De Contabilidad, 17(44). https://doi.org/10.11144/Javeriana.cc17-44.clmc
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