Description: Logistics costing is the process of determining the costs associated with logistics operations, which include transportation, storage, inventory handling, and product distribution. This approach allows companies to accurately assess the expenses involved in the supply chain, facilitating informed decision-making regarding pricing, budgeting, and operational strategies. In the context of Industry 4.0, logistics costing benefits from advanced technologies such as the Internet of Things (IoT), artificial intelligence, and data analytics, which enable real-time visibility of costs and process optimization. The main characteristics of logistics costing include the identification of fixed and variable costs, the allocation of indirect costs, and the evaluation of logistics performance. Its relevance lies in providing companies with a clear understanding of their logistics expenses, allowing them to improve efficiency, reduce costs, and increase competitiveness in an increasingly globalized market.
