Multidimensional analysis and the concept of cost to serve in companies of logistics services: an action research

The objective of this study is to verify, by means of action research, as analysis in multidimensional level in companies of logistics services can be developed to optimize decision making by management in respect analysis's objects subsidiary, distribution point, route and customer. To develop the action research a company of logistic services, with problems of control due to focus in the management of costs; where the partners to becoming involved themselves actively in the research, in cooperative and participative way. One evidenced that the developed analyses in multidimensional level, had contemplated the refined results in the operations incurred into the branch offices, routes, points of distribution and customers. From these analyses had identified which branch offices, routes and customers were most income-producing. The main contribution of this research is in serving of subsidy to other organizations that need to analyze costs and results in a multidimensional perspective.