The cost structure in land freight transportation

Abstract

Logistics costs have been and will continue to be in the future the main criteria used to make the most far-reaching decisions regarding land freight transport. On the other hand, there are criteria related to time, quality, risk management, and other factors that compete according to the logistical context in which the operation is carried out. However, because of the lack of knowledge on the subject, practical approaches suffer from flaws in their structure and comprehensiveness of the phenomenon. This article presents, in a simple and systematic way, some alternatives for the improvement and refinement of the operational control of costs of a land freight transport fleet, although its approach can be replicated in other related businesses such as international freight transport, home delivery of company personnel, surveillance, parcels and couriers, etc.

Realidad Empresarial No. 15, 2023: 23-35.