Analysis of Absorption Costs in Trailer Unloading
A Study on the Use of Manual Formwork
DOI:
https://doi.org/10.5281/zenodo.20186602Keywords:
Manual unloading, Mechanized unloading, Distribution center, Cost management, Operational efficiencyAbstract
This study presents an analysis of absorption costs in the unloading of trucks at a distribution center, focusing on the comparison between manual and mechanized methods. Labor costs, operating costs, and indirect costs associated with each unloading method were considered. The cost theory focused on cost classification and the absorption costing method. The methodology consisted of a quantitative and exploratory literature search. It also used the case study method of a real company in the interior of São Paulo. The results demonstrate that the use of the mechanized method results in lower total costs compared to the manual method, due to the reduction in unloading time and the need for labor. In addition, mechanization brings benefits in terms of safety and operational efficiency. It is recommended that companies consider the transition to mechanized unloading, taking advantage of the resources saved to invest in other strategic areas of the business.
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Copyright (c) 2025 Eli Carlos Pereira, Hélio Ribeiro Júnior, Rhadler Herculani
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