Strategic controllership as a determinant factor in optimizing logistics costs: a multidimensional analysis for competitiveness in freight transport

Strategic controllership as a determinant factor in optimizing logistics costs: a multidimensional analysis for competitiveness in freight transport

Authors

  • Paulo Henrique Muniz Mendonça Author

DOI:

https://doi.org/10.51473/rcmos.v1i12.2021.1872

Keywords:

Controllership. Logistics. ABC Costing. Asset Management. Tax Planning

Abstract

This scientific article develops an exhaustive analysis of the role of strategic controllership in the management of road freight transport companies. Given an adverse macroeconomic scenario, characterized by fuel price volatility and tax complexity, it investigates how the transition from empirical operational management to management based on robust financial data is fundamental for organizational survival. The study delves into advanced costing methodologies, matrix budgeting, asset management, and tax planning, demonstrating that logistics efficiency is inseparable from financial intelligence.

Downloads

Download data is not yet available.

Author Biography

  • Paulo Henrique Muniz Mendonça

    Bacharel em Administração Especialista em Gestão Financeira e Controladoria

References

ARAL, SINAN. The hype machine: how social media disrupts our elections, our economy, and our health—and how we must adapt. New York: Currency, 2020.

BRUNDAGE, MILES; WHITTLESTONE, JESS. Governance of artificial intelligence: ethics, law and policy. Oxford: Oxford Internet Institute, 2020.

BUOLAMWINI, JOY; GEBRU, TIMNIT. Gender shades: intersectional accuracy disparities in commercial gender classification. Proceedings of Machine Learning Research, 2018.

CRAWFORD, KATE. Atlas of AI: power, politics, and the planetary costs of artificial intelligence. New Haven: Yale University Press, 2021. DOI: https://doi.org/10.12987/9780300252392

DOSHI-VELEZ, FINALE; KIM, BEEN. Towards a rigorous science of interpretable machine learning. arXiv, 2018.

FLORIDI, LUCIANO. The logic of information: a theory of philosophy as conceptual design. Oxford: Oxford University Press, 2020. DOI: https://doi.org/10.1093/oso/9780198833635.001.0001

GEBRU, TIMNIT et al. Datasheets for datasets. In: CONFERENCE ON FAIRNESS, ACCOUNTABILITY, AND TRANSPARENCY. 2018.

MILAN, STEFANIA; TRERÉ, EMILIANO. The rise of data colonialism: reclaiming digital sovereignty. Social Media + Society, 2019.

NATO STRATCOM. Deepfake detection and information integrity report. Brussels: NATO Strategic Communications Centre of Excellence, 2021.

VACCARI, CRISTIAN; CHADWICK, ANDREW. Deepfakes and disinformation: political campaigns in the AI age. Journal of Political Communication, 2020.

ZUBOFF, SHOSHANA. The age of surveillance capitalism. New York: PublicAffairs, 2019.

Published

2021-12-16

How to Cite

MENDONÇA, Paulo Henrique Muniz. Strategic controllership as a determinant factor in optimizing logistics costs: a multidimensional analysis for competitiveness in freight transport: Strategic controllership as a determinant factor in optimizing logistics costs: a multidimensional analysis for competitiveness in freight transport. Multidisciplinary Scientific Journal The Knowledge, Brasil, v. 1, n. 12, 2021. DOI: 10.51473/rcmos.v1i12.2021.1872. Disponível em: https://submissoesrevistarcmos.com.br/rcmos/article/view/1872. Acesso em: 16 jan. 2026.