application of a methodology to calculate logistical cost

At present time, the managerial environment constantly becomes more aggressive and unstable. For that reason, companies are forced to improve on a regular basis their management, to increase their economic efficiency and their effectiveness and have a better performance. Within this context, the objective of this research is to apply a methodology to determine logistical costs, in a service−providing company, which allows assessing the behavior of such costs during the year 2016. A financial assessment performed to the logistical activities proved the existence of a high cost of opportunity, element mainly dependent on inventory rotation. For the purposes of this study, several scientific methods were used; the historical−logical method, to analyze the historical evolution of logistics; and the analysis−synthesis method to gather the elements and main ideas that characterize it.