B2C E- COMMERCE FOR HOME APPLIANCE IN THE BRAZILIAN MARKET: A COST EFFICIENCY INVESTIGATION THROUGH A DEA-OCT MODEL

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Autor principal: Isotilia Costa Melo
Formato: Artículo científico
Lenguaje:en
Publicado: Escola Superior de Propaganda e Marketing 2020
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author Isotilia Costa Melo
author_facet Isotilia Costa Melo
contents B2C E- COMMERCE FOR HOME APPLIANCE IN THE BRAZILIAN MARKET: A COST EFFICIENCY INVESTIGATION THROUGH A DEA-OCT MODEL Isotilia Costa Melo Paulo Nocera Alves Junior Tatiana Kimura Kodama Karoline Arguelho da Silva Mirian Wawrzyniak Chimirri Daisy Aparecida do Nascimento Rebelatto Administración y Contabilidad Retail commerce Inventory Management Optimal Control Theory (OCT) Data Envelopment Analysis (DEA) Objective: to investigate the cost efficiency of inventory management for publicly home appliance retail companies in the Brazilian market that operate, among other channels, with B2C (Business-to-Costumer) and discuss the possible impacts of e-commerce on inventory management.Method: the first step, construction of a descriptive summary of Magazine Luiza and seven other competitors; the second step, analysis of the optimal cost efficiency of companies' inventory management, through an integrated and dynamic model of Data Envelopment Analysis (DEA) and Optimal Control Theory (OCT). Amounts declared in the Quarterly Financial Statements between the fourth quarter of 2010 and the second quarter of 2018 were considered.Main Results: the discovery of best practices and the fact that, despite its extraordinary appreciation, Magazine Luiza was not a reference in inventory management and its costs during the analyzed period as a whole.Relevance/Originality: this article is an initial step to address the lack of studies on e-commerce for emerging markets and inventory management and its costs for e-commerce.Methodological Contributions: the proposition of a methodology that can be used by other researchers to assess the cost efficiency of inventory management and the impact of e-commerce, highlighting best practices. 2020 artículo científico 1980-4865 https://www.redalyc.org/articulo.oa?id=557564201005 https://www.redalyc.org/journal/5575/557564201005/ https://www.redalyc.org/journal/5575/557564201005/html/ https://www.redalyc.org/journal/5575/557564201005/557564201005.epub https://www.redalyc.org/journal/5575/557564201005/movil https://doi.org/10.18568/internext.v15i2.557 en http://www.redalyc.org/revista.oa?id=5575 Revista Eletrônica de Negócios Internacionais (Internext) application/pdf Escola Superior de Propaganda e Marketing Revista Eletrônica de Negócios Internacionais (Internext) (Brasil) Num.2 Vol.15
format Artículo científico
id redalyc_557564201005
institution Redalyc
language en
publishDate 2020
publisher Escola Superior de Propaganda e Marketing
spellingShingle B2C E- COMMERCE FOR HOME APPLIANCE IN THE BRAZILIAN MARKET: A COST EFFICIENCY INVESTIGATION THROUGH A DEA-OCT MODEL
Isotilia Costa Melo
Administración y Contabilidad
Retail
commerce
Inventory Management
Optimal Control Theory (OCT)
Data Envelopment Analysis (DEA)
B2C E- COMMERCE FOR HOME APPLIANCE IN THE BRAZILIAN MARKET: A COST EFFICIENCY INVESTIGATION THROUGH A DEA-OCT MODEL Isotilia Costa Melo Paulo Nocera Alves Junior Tatiana Kimura Kodama Karoline Arguelho da Silva Mirian Wawrzyniak Chimirri Daisy Aparecida do Nascimento Rebelatto Administración y Contabilidad Retail commerce Inventory Management Optimal Control Theory (OCT) Data Envelopment Analysis (DEA) Objective: to investigate the cost efficiency of inventory management for publicly home appliance retail companies in the Brazilian market that operate, among other channels, with B2C (Business-to-Costumer) and discuss the possible impacts of e-commerce on inventory management.Method: the first step, construction of a descriptive summary of Magazine Luiza and seven other competitors; the second step, analysis of the optimal cost efficiency of companies' inventory management, through an integrated and dynamic model of Data Envelopment Analysis (DEA) and Optimal Control Theory (OCT). Amounts declared in the Quarterly Financial Statements between the fourth quarter of 2010 and the second quarter of 2018 were considered.Main Results: the discovery of best practices and the fact that, despite its extraordinary appreciation, Magazine Luiza was not a reference in inventory management and its costs during the analyzed period as a whole.Relevance/Originality: this article is an initial step to address the lack of studies on e-commerce for emerging markets and inventory management and its costs for e-commerce.Methodological Contributions: the proposition of a methodology that can be used by other researchers to assess the cost efficiency of inventory management and the impact of e-commerce, highlighting best practices. 2020 artículo científico 1980-4865 https://www.redalyc.org/articulo.oa?id=557564201005 https://www.redalyc.org/journal/5575/557564201005/ https://www.redalyc.org/journal/5575/557564201005/html/ https://www.redalyc.org/journal/5575/557564201005/557564201005.epub https://www.redalyc.org/journal/5575/557564201005/movil https://doi.org/10.18568/internext.v15i2.557 en http://www.redalyc.org/revista.oa?id=5575 Revista Eletrônica de Negócios Internacionais (Internext) application/pdf Escola Superior de Propaganda e Marketing Revista Eletrônica de Negócios Internacionais (Internext) (Brasil) Num.2 Vol.15
title B2C E- COMMERCE FOR HOME APPLIANCE IN THE BRAZILIAN MARKET: A COST EFFICIENCY INVESTIGATION THROUGH A DEA-OCT MODEL
topic Administración y Contabilidad
Retail
commerce
Inventory Management
Optimal Control Theory (OCT)
Data Envelopment Analysis (DEA)
url https://www.redalyc.org/articulo.oa?id=557564201005
https://www.redalyc.org/journal/5575/557564201005/
https://www.redalyc.org/journal/5575/557564201005/html/
https://www.redalyc.org/journal/5575/557564201005/557564201005.epub
https://www.redalyc.org/journal/5575/557564201005/movil
https://doi.org/10.18568/internext.v15i2.557