Ánalise de viabilidade financeira da logística reversa:um estudo de caso mercado de café em cápsula.
Tipo
TCC
Data de publicação
2020-07
Periódico
Citações (Scopus)
Autores
Campanatti, Gabriela Gomes
Paula Filho, Marcio de
Paula Filho, Marcio de
Orientador
Altman Ferreira, Paulo Sérgio
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
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Resumo
Este trabalho apresenta a perspectiva da performance econômica para a gestão sustentável por meio de uma estrutura conceitual que relaciona indicadores financeiros com as questões de sustentabilidade ambiental e requisitos legais e sociais referentes a governança corporativa. A partir da constatação das condições preocupantes relativas ao meio ambiente e a necessidade de conciliação entre a geração de valor para o negócio e a sustentabilidade ambiental, verificou-se a relevância da busca pela combinação da gestão financeira de longo prazo com a gestão ambiental nas organizações. Desta maneira, desenvolveu-se neste trabalho a análise e avaliação de conceitos referentes aos pilares ambiental, social e econômico (Triple Bottom Line) nos termos de suas interconexões com indicadores da viabilidade financeira do uso específico da logística reversa como instrumento de gestão sustentável. A pesquisa foi consequentemente estabelecida por meio da metodologia de estudo de caso para examinar nomeadamente estes fatores e suas interconexões na logística reversa de cápsulas de café. Os resultados indicam que é possível se obter viabilidade financeira para a logística reversa sob a premissa de cenários específicos acusados neste artigo. Espera-se que os fundamentos deste trabalho sejam a base para o desenvolvimento e geração de novos conhecimentos sobre o sistema complexo que entrelaça a gestão da produção contemporânea com as prerrogativas de preservação dos recursos ambientais.
From the economic perspective of the sustainable management the following research is focused on providing a structured analysis of environmental sustainability by combining financial KPIs (Key Performance Indicators), legal and social requirements to sustain corporate governance. Due to a harsh environmental condition and the need to create both business and sustainable added value, it was identified that organizations had to search for a relevant combination between long term financial management and environmental management. Thus, the research was developed in order to analyze and evaluate the different concepts regarding economic, environmental and social pillars (Triple Bottom Line) and how they connect with the economic feasibility study specifically when using reverse logistics as a sustainable management measure. Therefore, the research project was established through the case study methodology to examine these factors and their connections to the reverse logistics of coffee capsules. The results indicate that it is possible to obtain financial viability for reverse logistics under the premise of specific scenarios accused in this article. It is expected that the foundations of this work will be a solid base for the development of future research that will contribute to the generation of new knowledge about the complex system that intertwines the management of contemporary production with the prerogatives of preservation of environmental resources.
From the economic perspective of the sustainable management the following research is focused on providing a structured analysis of environmental sustainability by combining financial KPIs (Key Performance Indicators), legal and social requirements to sustain corporate governance. Due to a harsh environmental condition and the need to create both business and sustainable added value, it was identified that organizations had to search for a relevant combination between long term financial management and environmental management. Thus, the research was developed in order to analyze and evaluate the different concepts regarding economic, environmental and social pillars (Triple Bottom Line) and how they connect with the economic feasibility study specifically when using reverse logistics as a sustainable management measure. Therefore, the research project was established through the case study methodology to examine these factors and their connections to the reverse logistics of coffee capsules. The results indicate that it is possible to obtain financial viability for reverse logistics under the premise of specific scenarios accused in this article. It is expected that the foundations of this work will be a solid base for the development of future research that will contribute to the generation of new knowledge about the complex system that intertwines the management of contemporary production with the prerogatives of preservation of environmental resources.
Descrição
Palavras-chave
Triple Bottom Line , indicadores financeiros , estudo de caso , logística reversa , financial KPIs , economic feasibility study , reverse logistics