<div id="pf1" class="pf w0 h0" data-page-no="1"><div class="pc pc1 w0 h0"><div class="t m0 x0 h1 y0 ff1 fs0 fc0 sc0 ls0 ws0">Universidade Feder<span class="_0 blank"></span>al do Rio de Janeiro </div><div class="t m0 x1 h1 y1 ff1 fs0 fc0 sc0 ls0 ws0">Instituto COPPEAD de Adm<span class="_0 blank"></span>inistração </div><div class="t m0 x2 h1 y2 ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x2 h1 y3 ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x2 h1 y4 ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x2 h1 y5 ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x2 h1 y6 ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x3 h2 y7 ff2 fs0 fc0 sc0 ls0 ws0">O Efeito do IC<span class="_0 blank"></span>MS no Planejamento d<span class="_0 blank"></span>e Redes Logístic<span class="_0 blank"></span>as </div><div class="t m0 x2 h1 y8 ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x2 h1 y9 ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x2 h1 ya ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x2 h1 yb ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x2 h1 yc ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x4 h1 yd ff1 fs0 fc0 sc0 ls0 ws0">Igor Silveira Queiroz<span class="_0 blank"></span> </div><div class="t m0 x2 h1 ye ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x2 h1 yf ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x2 h1 y10 ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x2 h1 y11 ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x2 h1 y12 ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x5 h1 y13 ff1 fs0 fc0 sc0 ls0 ws0">Rio de Janeiro </div><div class="t m0 x6 h1 y14 ff1 fs0 fc0 sc0 ls0 ws0">2011 </div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf2" class="pf w0 h0" data-page-no="2"><div class="pc pc2 w0 h0"><div class="t m0 x4 h1 y0 ff1 fs0 fc0 sc0 ls0 ws0">Igor Silveira Queiroz<span class="_0 blank"></span> </div><div class="t m0 x2 h1 y1 ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x2 h1 y2 ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x2 h1 y3 ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x2 h1 y4 ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x3 h2 y5 ff2 fs0 fc0 sc0 ls0 ws0">O Efeito do IC<span class="_0 blank"></span>MS no Planejamento d<span class="_0 blank"></span>e Redes Logístic<span class="_0 blank"></span>as </div><div class="t m0 x2 h1 y6 ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x2 h1 y7 ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x2 h1 y8 ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x2 h1 y9 ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x7 h1 ya ff1 fs0 fc0 sc0 ls0 ws0">Universidade Feder<span class="_0 blank"></span>al do Rio de Janeiro </div><div class="t m0 x7 h1 yb ff1 fs0 fc0 sc0 ls0 ws0">Instituto COPPEAD de Adm<span class="_0 blank"></span>inistração </div><div class="t m0 x7 h1 yc ff1 fs0 fc0 sc0 ls0 ws0">Mestrado em Admi<span class="_0 blank"></span>nistração de Empresas </div><div class="t m0 x8 h1 yd ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x8 h1 ye ff1 fs0 fc0 sc0 ls0 ws0">Orientador: Peter <span class="_0 blank"></span>Wanke, D. Sc. </div><div class="t m0 x2 h1 yf ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x2 h1 y10 ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x2 h1 y11 ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x2 h1 y12 ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x5 h1 y13 ff1 fs0 fc0 sc0 ls0 ws0">Rio de Janeiro </div><div class="t m0 x6 h1 y14 ff1 fs0 fc0 sc0 ls0 ws0">2011 </div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf3" class="pf w0 h0" data-page-no="3"><div class="pc pc3 w0 h0"><div class="t m0 x9 h2 y0 ff2 fs0 fc0 sc0 ls0 ws0">Agradecimento<span class="_0 blank"></span>s </div><div class="t m1 xa h3 y15 ff1 fs1 fc0 sc0 ls0 ws0">Ao professor e<span class="_1 blank"> </span> orientador Peter W<span class="_1 blank"> </span>anke pelo tempo dedicado a orientação deste </div><div class="t m1 xa h3 y16 ff1 fs1 fc0 sc0 ls0 ws0">trabalho. </div><div class="t m1 xa h3 y17 ff1 fs1 fc0 sc0 ls0 ws0">À <span class="_2 blank"> </span>minha <span class="_2 blank"> </span>família <span class="_2 blank"> </span>que <span class="_2 blank"> </span>me <span class="_2 blank"> </span>apoiou <span class="_2 blank"> </span>incondicionalmente <span class="_2 blank"> </span>durante <span class="_2 blank"> </span>todo <span class="_2 blank"> </span>o <span class="_2 blank"> </span>decorrer <span class="_2 blank"> </span>do </div><div class="t m1 xa h3 y18 ff1 fs1 fc0 sc0 ls0 ws0">mestrado. </div><div class="t m1 xa h3 y19 ff1 fs1 fc0 sc0 ls0 ws0">Aos amigos Salo<span class="_1 blank"> </span> Maldonado, Bernardo Estefan, Fran<span class="_1 blank"> </span>cisco Faulhaber, Bernardo </div><div class="t m1 xa h3 y1a ff1 fs1 fc0 sc0 ls0 ws0">Queiroz e Alan Sousa pelo<span class="_1 blank"> </span>s bons momentos juntos durante todo o curso. </div><div class="t m1 xa h3 y1b ff1 fs1 fc0 sc0 ls0 ws0">À tu<span class="_1 blank"> </span>rma de <span class="_1 blank"> </span>operações, tecn<span class="_1 blank"> </span>ologia e <span class="_1 blank"> </span>logística pelas <span class="_1 blank"> </span>boas d<span class="_1 blank"> </span>iscussões e <span class="_1 blank"> </span>trocas de </div><div class="t m1 xa h3 y1c ff1 fs1 fc0 sc0 ls0 ws0">experiências profissionais durante<span class="_1 blank"> </span> as aulas. </div><div class="t m1 xa h3 y1d ff1 fs1 fc0 sc0 ls0 ws0">Aos <span class="_3 blank"> </span>grandes <span class="_3 blank"> </span>amigos <span class="_3 blank"> </span>de <span class="_3 blank"> </span>Fortaleza <span class="_3 blank"> </span>Marcelo <span class="_3 blank"> </span>Rossas, <span class="_3 blank"> </span>Nicolaus <span class="_3 blank"> </span>Linneu, <span class="_3 blank"> </span>It<span class="_0 blank"></span>alo </div><div class="t m1 xa h3 y1e ff1 fs1 fc0 sc0 ls0 ws0">Gadelha, <span class="_4 blank"> </span>Tadeu <span class="_4 blank"> </span>Vicente <span class="_4 blank"> </span>e <span class="_2 blank"> </span>Claudio <span class="_4 blank"> </span>de <span class="_4 blank"> </span>Paula <span class="_2 blank"> </span>p<span class="_1 blank"> </span>ela <span class="_4 blank"> </span>amizade <span class="_2 blank"> </span>e <span class="_4 blank"> </span>boas <span class="_4 blank"> </span>lembranças </div><div class="t m1 xa h3 y1f ff1 fs1 fc0 sc0 ls0 ws0">dos últimos anos. </div><div class="t m1 xa h3 y20 ff1 fs1 fc0 sc0 ls0 ws0">Ao professor Otávio Figueiredo <span class="_1 blank"> </span>pela ajuda e revisão e crítica a este trabalho. </div><div class="t m1 xa h3 y21 ff1 fs1 fc0 sc0 ls0 ws0">Ao <span class="_2 blank"> </span>professor <span class="_2 blank"> </span>Virg<span class="_0 blank"></span>ílio <span class="_2 blank"> </span>José <span class="_2 blank"> </span>Martins <span class="_5 blank"> </span>Ferreira <span class="_5 blank"> </span>Filho <span class="_2 blank"> </span>por <span class="_5 blank"> </span>sua <span class="_2 blank"> </span>participação <span class="_5 blank"> </span>na<span class="_1 blank"> </span> <span class="_5 blank"> </span>banca </div><div class="t m1 xa h3 y22 ff1 fs1 fc0 sc0 ls0 ws0">examinadora mesmo <span class="_1 blank"> </span>com um curto período de tempo disponível no Brasil. </div><div class="t m1 xa h3 y23 ff1 fs1 fc0 sc0 ls0 ws0">Aos <span class="_2 blank"> </span>grande<span class="_1 blank"> </span>s <span class="_2 blank"> </span>am<span class="_1 blank"> </span>igos <span class="_2 blank"> </span>de <span class="_2 blank"> </span>faculd<span class="_1 blank"> </span>ade <span class="_2 blank"> </span>Marco <span class="_4 blank"> </span>Antônio, <span class="_2 blank"> </span>Fernando <span class="_2 blank"> </span>W<span class="_1 blank"> </span>agner, <span class="_2 blank"> </span>Gusta<span class="_1 blank"> </span>vo </div><div class="t m1 xa h3 y24 ff1 fs1 fc0 sc0 ls0 ws0">Sikora, T<span class="_1 blank"> </span>hiago <span class="_6 blank"> </span>Campos, Fran<span class="_1 blank"> </span>cisco Cha<span class="_1 blank"> </span>gas e <span class="_6 blank"> </span>Lynx Araújo <span class="_6 blank"> </span>pelos <span class="_6 blank"> </span>encontros </div><div class="t m1 xa h3 y25 ff1 fs1 fc0 sc0 ls0 ws0">organizados sempre que<span class="_1 blank"> </span> tenho a chance de visitá-los. </div><div class="t m1 xa h3 y26 ff1 fs1 fc0 sc0 ls0 ws0">Aos <span class="_7 blank"> </span>amigos <span class="_7 blank"> </span>feitos <span class="_7 blank"> </span>no <span class="_7 blank"> </span>intercâmbio <span class="_7 blank"> </span>em <span class="_7 blank"> </span>Rotterdam <span class="_7 blank"> </span>por <span class="_7 blank"> </span>uma <span class="_7 blank"> </span>das <span class="_7 blank"> </span>melhores </div><div class="t m1 xa h3 y27 ff1 fs1 fc0 sc0 ls0 ws0">experiências da minha vida. </div><div class="t m0 xa h1 y28 ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 xa h1 y29 ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x2 h2 y2a ff2 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x2 h2 y2b ff2 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x2 h2 y2c ff2 fs0 fc0 sc0 ls0 ws0"> </div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf4" class="pf w0 h0" data-page-no="4"><div class="pc pc4 w0 h0"><div class="t m0 xb h2 y0 ff2 fs0 fc0 sc0 ls0 ws0">Resumo </div><div class="t m1 xa h4 y15 ff1 fs1 fc0 sc0 ls0 ws0">QUEIROZ, <span class="_8 blank"> </span>Igor <span class="_3 blank"> </span>S<span class="_1 blank"> </span>ilveira. <span class="_3 blank"> </span><span class="ff2">O <span class="_8 blank"> </span>efeito <span class="_8 blank"> </span>no <span class="_3 blank"> </span>ICMS <span class="_8 blank"> </span>no <span class="_3 blank"> </span>P<span class="_1 blank"> </span>lanejamento <span class="_3 blank"> </span>de <span class="_8 blank"> </span>Redes </span></div><div class="t m1 xa h4 y16 ff2 fs1 fc0 sc0 ls0 ws1">Logísticas.<span class="ff1 ws0"> <span class="_9 blank"> </span>Orientador: <span class="_9 blank"> </span>Peter <span class="_a blank"> </span>Fernandes <span class="_a blank"> </span>Wan<span class="_1 blank"> </span>ke. <span class="_a blank"> </span>Disserta<span class="_1 blank"> </span>ção <span class="_a blank"> </span>(Mestrad<span class="_1 blank"> </span>o <span class="_a blank"> </span>em </span></div><div class="t m1 xa h3 y2d ff1 fs1 fc0 sc0 ls0 ws0">Administração). <span class="_1 blank"> </span>Instituto COPPEAD <span class="_1 blank"> </span>de <span class="_1 blank"> </span>Administração, <span class="_1 blank"> </span>Universidade Fe<span class="_1 blank"> </span>deral do </div><div class="t m1 xa h3 y2e ff1 fs1 fc0 sc0 ls0 ws0">Rio de Janeiro, Rio de Janeiro, 2011. </div><div class="t m1 xa h3 y2f ff1 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m1 xa h3 y1a ff1 fs1 fc0 sc0 ls0 ws0">O <span class="_4 blank"> </span>aumento <span class="_b blank"> </span>da <span class="_4 blank"> </span>competição <span class="_4 blank"> </span>n<span class="_1 blank"> </span>o <span class="_4 blank"> </span>mercado <span class="_b blank"> </span>brasileiro <span class="_4 blank"> </span>impõe <span class="_4 blank"> </span>às <span class="_b blank"> </span>empresas <span class="_4 blank"> </span>locais <span class="_4 blank"> </span>a </div><div class="t m1 xa h3 y30 ff1 fs1 fc0 sc0 ls0 ws0">necessidade <span class="_6 blank"> </span>de <span class="_6 blank"> </span>reavaliação de <span class="_6 blank"> </span>suas cadeias <span class="_6 blank"> </span>de <span class="_6 blank"> </span>suprimento em<span class="_1 blank"> </span> busca <span class="_6 blank"> </span>de </div><div class="t m1 xa h3 y31 ff1 fs1 fc0 sc0 ls0 ws0">economia <span class="_4 blank"> </span>nos <span class="_4 blank"> </span>custos <span class="_4 blank"> </span>logí<span class="_0 blank"></span>sticos <span class="_4 blank"> </span>e <span class="_4 blank"> </span>melhoria <span class="_4 blank"> </span>dos <span class="_2 blank"> </span>n<span class="_1 blank"> </span>íveis <span class="_2 blank"> </span>de<span class="_1 blank"> </span> <span class="_4 blank"> </span>serviço. <span class="_2 blank"> </span>Isto <span class="_4 blank"> </span>signif<span class="_1 blank"> </span>ica </div><div class="t m1 xa h3 y32 ff1 fs1 fc0 sc0 ls0 ws0">que <span class="_c blank"> </span>além <span class="_c blank"> </span>dos <span class="_c blank"> </span>tradicionais <span class="_c blank"> </span>custo<span class="_1 blank"> </span>s <span class="_c blank"> </span>de <span class="_c blank"> </span>manutenção <span class="_c blank"> </span>dos <span class="_c blank"> </span>estoques, <span class="_c blank"> </span>transporte <span class="_c blank"> </span>e </div><div class="t m1 xa h3 y33 ff1 fs1 fc0 sc0 ls0 ws0">colocação de <span class="_9 blank"> </span>pedido<span class="_1 blank"> </span>s, <span class="_9 blank"> </span>f<span class="_1 blank"> </span>az-se <span class="_d blank"> </span>necessário também <span class="_9 blank"> </span>a consideração <span class="_9 blank"> </span>d<span class="_1 blank"> </span>o e<span class="_0 blank"></span>feito </div><div class="t m1 xa h3 y34 ff1 fs1 fc0 sc0 ls0 ws0">tributário <span class="_c blank"> </span>n<span class="_0 blank"></span>a <span class="_b blank"> </span>operação <span class="_b blank"> </span>de<span class="_1 blank"> </span> <span class="_b blank"> </span>distribuição <span class="_b blank"> </span>d<span class="_1 blank"> </span>e <span class="_b blank"> </span>produtos <span class="_b blank"> </span>ent<span class="_1 blank"> </span>re <span class="_b blank"> </span>fábricas, <span class="_b blank"> </span>a<span class="_1 blank"> </span>rmazéns <span class="_b blank"> </span>e </div><div class="t m1 xa h3 y35 ff1 fs1 fc0 sc0 ls0 ws0">marcados. <span class="_1 blank"> </span>O <span class="_1 blank"> </span>p<span class="_1 blank"> </span>resente estu<span class="_1 blank"> </span>do <span class="_1 blank"> </span>teve <span class="_1 blank"> </span>como<span class="_1 blank"> </span> <span class="_1 blank"> </span>objetivo e<span class="_1 blank"> </span>ntender <span class="_1 blank"> </span>o <span class="_5 blank"> </span>efeito d<span class="_1 blank"> </span>o <span class="_1 blank"> </span>ICMS <span class="_1 blank"> </span>na </div><div class="t m1 xa h3 y36 ff1 fs1 fc0 sc0 ls0 ws0">decisão <span class="_a blank"> </span>de <span class="_a blank"> </span>planejamento <span class="_a blank"> </span>de <span class="_a blank"> </span>redes <span class="_a blank"> </span>logí<span class="_0 blank"></span>sticas. <span class="_a blank"> </span>Mais <span class="_a blank"> </span>precisamente, <span class="_a blank"> </span>buscou-se </div><div class="t m1 xa h3 y37 ff1 fs1 fc0 sc0 ls0 ws0">compreender <span class="_e blank"> </span>como <span class="_e blank"> </span>as <span class="_e blank"> </span>v<span class="_0 blank"></span>árias <span class="_e blank"> </span>características <span class="_e blank"> </span>de <span class="_e blank"> </span>um <span class="_e blank"> </span>sistema <span class="_f blank"> </span>logístico </div><div class="t m1 xa h3 y38 ff1 fs1 fc0 sc0 ls0 ws0">influenciam <span class="_a blank"> </span>a <span class="_a blank"> </span>decisão <span class="_c blank"> </span>de <span class="_a blank"> </span>alocação <span class="_a blank"> </span>dos <span class="_c blank"> </span>estoques <span class="_a blank"> </span>e <span class="_a blank"> </span>uso <span class="_a blank"> </span>de <span class="_c blank"> </span>técnicas <span class="_a blank"> </span>de <span class="_a blank"> </span><span class="ff3 ws1">risk-</span></div><div class="t m1 xa h3 y39 ff3 fs1 fc0 sc0 ls1 ws2">pooling<span class="_0 blank"></span><span class="ff1 ls0 ws0">. <span class="_2 blank"> </span>Com <span class="_2 blank"> </span>est<span class="_1 blank"> </span>e <span class="_2 blank"> </span>fim, <span class="_2 blank"> </span>foi <span class="_2 blank"> </span>co<span class="_1 blank"> </span>nduzida <span class="_2 blank"> </span>uma <span class="_4 blank"> </span>análise <span class="_2 blank"> </span>de <span class="_2 blank"> </span>sensibilida<span class="_1 blank"> </span>de <span class="_5 blank"> </span>p<span class="_1 blank"> </span>ara <span class="_2 blank"> </span>quat<span class="_1 blank"> </span>ro </span></div><div class="t m1 xa h3 y3a ff1 fs1 fc0 sc0 ls0 ws0">cenários <span class="_2 blank"> </span>d<span class="_1 blank"> </span>istintos <span class="_2 blank"> </span>em <span class="_2 blank"> </span>relação<span class="_1 blank"> </span> <span class="_5 blank"> </span>a<span class="_1 blank"> </span>o <span class="_2 blank"> </span>tratamen<span class="_1 blank"> </span>to <span class="_5 blank"> </span>d<span class="_1 blank"> </span>o <span class="_2 blank"> </span>ICMS <span class="_2 blank"> </span>n<span class="_1 blank"> </span>uma <span class="_2 blank"> </span>rede <span class="_4 blank"> </span>composta <span class="_5 blank"> </span>d<span class="_1 blank"> </span>e </div><div class="t m1 xa h3 y3b ff1 fs1 fc0 sc0 ls0 ws0">uma f<span class="_1 blank"> </span>ábrica, <span class="_6 blank"> </span>cinco <span class="_6 blank"> </span>armazéns e<span class="_1 blank"> </span> <span class="_6 blank"> </span>cinco m<span class="_1 blank"> </span>ercados. <span class="_6 blank"> </span>Os re<span class="_1 blank"> </span>sultados <span class="_6 blank"> </span>da <span class="_6 blank"> </span>análise </div><div class="t m1 xa h3 y3c ff1 fs1 fc0 sc0 ls0 ws0">apresentaram <span class="_5 blank"> </span>a <span class="_5 blank"> </span>o<span class="_1 blank"> </span>corrência <span class="_5 blank"> </span>de <span class="_5 blank"> </span>apena<span class="_1 blank"> </span>s <span class="_5 blank"> </span>duas <span class="_1 blank"> </span>p<span class="_1 blank"> </span>olíticas <span class="_5 blank"> </span>de <span class="_5 blank"> </span>alocação <span class="_5 blank"> </span>d<span class="_1 blank"> </span>e <span class="_5 blank"> </span>estoques: </div><div class="t m1 xa h3 y3d ff1 fs1 fc0 sc0 ls0 ws0">centralização <span class="_c blank"> </span>tot<span class="_0 blank"></span>al <span class="_b blank"> </span>e <span class="_c blank"> </span>polí<span class="_0 blank"></span>tica <span class="_b blank"> </span>mista<span class="_1 blank"> </span>. <span class="_b blank"> </span>Os <span class="_c blank"> </span>trata<span class="_0 blank"></span>mentos <span class="_10 blank"> </span>estatísticos <span class="_b blank"> </span>indicaram <span class="_10 blank"> </span>que </div><div class="t m1 xa h3 y3e ff1 fs1 fc0 sc0 ls0 ws0">políticas <span class="_a blank"> </span>de <span class="_a blank"> </span>centralização <span class="_a blank"> </span>total <span class="_a blank"> </span>são <span class="_c blank"> </span>ca<span class="_1 blank"> </span>racteriz<span class="_0 blank"></span>adas <span class="_a blank"> </span>por <span class="_a blank"> </span>valores <span class="_a blank"> </span>mais <span class="_a blank"> </span>altos <span class="_a blank"> </span>de<span class="_0 blank"></span> </div><div class="t m1 xa h3 y3f ff1 fs1 fc0 sc0 ls0 ws0">lead <span class="_5 blank"> </span>time <span class="_2 blank"> </span>de <span class="_5 blank"> </span>ressuprimento <span class="_5 blank"> </span>d<span class="_1 blank"> </span>os <span class="_5 blank"> </span>armazéns <span class="_5 blank"> </span>e <span class="_2 blank"> </span>custo <span class="_5 blank"> </span>de <span class="_5 blank"> </span>colocação <span class="_5 blank"> </span>d<span class="_1 blank"> </span>e <span class="_5 blank"> </span>pedidos <span class="_5 blank"> </span>na </div><div class="t m1 xa h3 y40 ff1 fs1 fc0 sc0 ls0 ws0">fábrica, <span class="_a blank"> </span>acompanhados <span class="_a blank"> </span>de <span class="_c blank"> </span>valores <span class="_a blank"> </span>mais <span class="_a blank"> </span>baixos <span class="_a blank"> </span>de <span class="_a blank"> </span>custo <span class="_a blank"> </span>de <span class="_c blank"> </span>m<span class="_1 blank"> </span>anutenção <span class="_a blank"> </span>de </div><div class="t m1 xa h3 y41 ff1 fs1 fc0 sc0 ls0 ws0">estoques, <span class="_b blank"> </span>p<span class="_1 blank"> </span>reço <span class="_b blank"> </span>unitário <span class="_b blank"> </span>de <span class="_b blank"> </span>p<span class="_1 blank"> </span>roduto <span class="_b blank"> </span>e <span class="_b blank"> </span>margem<span class="_1 blank"> </span> <span class="_b blank"> </span>de <span class="_b blank"> </span>lucro. <span class="_b blank"> </span>To<span class="_1 blank"> </span>davia, <span class="_b blank"> </span>as <span class="_b blank"> </span>políticas </div><div class="t m1 xa h3 y42 ff1 fs1 fc0 sc0 ls0 ws0">mistas apresentaram <span class="_1 blank"> </span>comportamento contrário para tais variáveis. </div><div class="t m1 xa h3 y43 ff1 fs1 fc0 sc0 ls0 ws0">Palavras-chave: Logística, Planejame<span class="_1 blank"> </span>nto de redes, ICMS, Reforma Tributária. </div><div class="t m0 x2 h1 y44 ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x2 h1 y45 ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x2 h1 y46 ff1 fs0 fc0 sc0 ls0 ws0"> </div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf5" class="pf w0 h0" data-page-no="5"><div class="pc pc5 w0 h0"><div class="t m0 xb h2 y0 ff2 fs0 fc0 sc0 ls0 ws0">Abstract </div><div class="t m1 xa h4 y15 ff1 fs1 fc0 sc0 ls0 ws0">QUEIROZ, <span class="_8 blank"> </span>Igor <span class="_3 blank"> </span>S<span class="_1 blank"> </span>ilveira. <span class="_3 blank"> </span><span class="ff2">O <span class="_8 blank"> </span>efeito <span class="_8 blank"> </span>no <span class="_3 blank"> </span>ICMS <span class="_8 blank"> </span>no <span class="_3 blank"> </span>P<span class="_1 blank"> </span>lanejamento <span class="_3 blank"> </span>de <span class="_8 blank"> </span>Redes </span></div><div class="t m1 xa h4 y16 ff2 fs1 fc0 sc0 ls0 ws1">Logísticas.<span class="ff1 ws0"> <span class="_9 blank"> </span>Orientador: <span class="_a blank"> </span>Peter <span class="_9 blank"> </span>Fernandes <span class="_a blank"> </span>Wan<span class="_1 blank"> </span>ke. <span class="_a blank"> </span>Disserta<span class="_1 blank"> </span>ção <span class="_a blank"> </span>(Mestrad<span class="_1 blank"> </span>o <span class="_a blank"> </span>em </span></div><div class="t m1 xa h3 y2d ff1 fs1 fc0 sc0 ls0 ws0">Administração). <span class="_1 blank"> </span>Instituto COPPEAD <span class="_1 blank"> </span>de <span class="_1 blank"> </span>Administração, <span class="_1 blank"> </span>Universidade Fe<span class="_1 blank"> </span>deral do </div><div class="t m1 xa h3 y2e ff1 fs1 fc0 sc0 ls0 ws0">Rio de Janeiro, Rio de Janeiro, 2011. </div><div class="t m1 xa h3 y2f ff1 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m1 xa h3 y1a ff1 fs1 fc0 sc0 ls0 ws0">The <span class="_8 blank"> </span>increasing <span class="_8 blank"> </span>competition <span class="_8 blank"> </span>in <span class="_8 blank"> </span>the <span class="_3 blank"> </span>Brazilian<span class="_1 blank"> </span> <span class="_8 blank"> </span>market <span class="_8 blank"> </span>requires <span class="_8 blank"> </span>companies <span class="_3 blank"> </span>to </div><div class="t m1 xa h3 y30 ff1 fs1 fc0 sc0 ls0 ws0">struggle <span class="_4 blank"> </span>for <span class="_4 blank"> </span>lo<span class="_1 blank"> </span>gistics <span class="_4 blank"> </span>cost <span class="_4 blank"> </span>economie<span class="_1 blank"> </span>s <span class="_4 blank"> </span>and <span class="_4 blank"> </span>improveme<span class="_1 blank"> </span>nt <span class="_4 blank"> </span>of <span class="_4 blank"> </span>the <span class="_b blank"> </span>provided <span class="_4 blank"> </span>service </div><div class="t m1 xa h3 y31 ff1 fs1 fc0 sc0 ls0 ws0">levels. Theref<span class="_1 blank"> </span>ore, it is ne<span class="_1 blank"> </span>cessary to look beyo<span class="_1 blank"> </span>nd the trad<span class="_1 blank"> </span>itional costs and a<span class="_1 blank"> </span>ssess </div><div class="t m1 xa h3 y32 ff1 fs1 fc0 sc0 ls0 ws0">the <span class="_10 blank"> </span>tax <span class="_b blank"> </span>effects <span class="_10 blank"> </span>in <span class="_b blank"> </span>the<span class="_1 blank"> </span> <span class="_b blank"> </span>companie<span class="_1 blank"> </span>s\u2019 <span class="_b blank"> </span>operations. <span class="_b blank"> </span>T<span class="_1 blank"> </span>his <span class="_b blank"> </span>thesis <span class="_10 blank"> </span>aimed <span class="_10 blank"> </span>to <span class="_b blank"> </span>understand </div><div class="t m1 xa h3 y33 ff1 fs1 fc0 sc0 ls0 ws0">the ICMS <span class="_9 blank"> </span>effec<span class="_1 blank"> </span>t <span class="_d blank"> </span>on t<span class="_0 blank"></span>he <span class="_d blank"> </span>distribution planning <span class="_9 blank"> </span>an<span class="_1 blank"> </span>d <span class="_9 blank"> </span>f<span class="_1 blank"> </span>acilities location <span class="_d blank"> </span>decision. </div><div class="t m1 xa h3 y34 ff1 fs1 fc0 sc0 ls0 ws0">Specifically, th<span class="_1 blank"> </span>e main<span class="_1 blank"> </span> goal of<span class="_1 blank"> </span> the <span class="_1 blank"> </span>research <span class="_1 blank"> </span>was to<span class="_1 blank"> </span> learn <span class="_1 blank"> </span>how each <span class="_1 blank"> </span>environmental </div><div class="t m1 xa h3 y35 ff1 fs1 fc0 sc0 ls0 ws0">characteristic <span class="_d blank"> </span>impact <span class="_9 blank"> </span>on<span class="_1 blank"> </span> <span class="_9 blank"> </span>th<span class="_1 blank"> </span>e <span class="_9 blank"> </span>invento<span class="_1 blank"> </span>ry <span class="_9 blank"> </span>allocation and <span class="_9 blank"> </span>risk-pooling <span class="_9 blank"> </span>tech<span class="_1 blank"> </span>niques </div><div class="t m1 xa h3 y36 ff1 fs1 fc0 sc0 ls0 ws0">adoption. To <span class="_1 blank"> </span>achieve the <span class="_1 blank"> </span>research objectives, <span class="_1 blank"> </span>it was u<span class="_1 blank"> </span>sed sensitivity analysis f<span class="_1 blank"> </span>or </div><div class="t m1 xa h3 y37 ff1 fs1 fc0 sc0 ls0 ws0">four <span class="_1 blank"> </span>d<span class="_1 blank"> </span>istinct <span class="_1 blank"> </span>scenarios <span class="_1 blank"> </span>to<span class="_1 blank"> </span> <span class="_1 blank"> </span>treat <span class="_5 blank"> </span>the <span class="_1 blank"> </span>ICMS <span class="_5 blank"> </span>regulation. <span class="_1 blank"> </span>The <span class="_5 blank"> </span>results <span class="_1 blank"> </span>showed <span class="_1 blank"> </span>just <span class="_5 blank"> </span>two </div><div class="t m1 xa h3 y47 ff1 fs1 fc0 sc0 ls0 ws0">types <span class="_a blank"> </span>of<span class="_1 blank"> </span> <span class="_a blank"> </span>stock <span class="_a blank"> </span>allocation <span class="_a blank"> </span>p<span class="_1 blank"> </span>olices: <span class="_a blank"> </span>inventory <span class="_a blank"> </span>conso<span class="_1 blank"> </span>lidation <span class="_a blank"> </span>and <span class="_a blank"> </span>mixed <span class="_9 blank"> </span>policies. </div><div class="t m1 xa h3 y48 ff1 fs1 fc0 sc0 ls0 ws0">The <span class="_1 blank"> </span>statistical <span class="_1 blank"> </span>methods <span class="_1 blank"> </span>indicate <span class="_1 blank"> </span>that <span class="_5 blank"> </span>scenarios ha<span class="_1 blank"> </span>ving higher <span class="_1 blank"> </span>o<span class="_1 blank"> </span>rdering costs <span class="_5 blank"> </span>and </div><div class="t m1 xa h3 y3a ff1 fs1 fc0 sc0 ls0 ws0">lead <span class="_b blank"> </span>times, <span class="_b blank"> </span>and <span class="_4 blank"> </span>lower <span class="_b blank"> </span>values <span class="_4 blank"> </span>f<span class="_1 blank"> </span>or <span class="_b blank"> </span>holding <span class="_4 blank"> </span>costs, <span class="_b blank"> </span>product\u2019s <span class="_b blank"> </span>unit <span class="_b blank"> </span>prices <span class="_4 blank"> </span>and<span class="_1 blank"> </span> <span class="_4 blank"> </span>p<span class="_1 blank"> </span>rofit </div><div class="t m1 xa h3 y3b ff1 fs1 fc0 sc0 ls0 ws0">margins <span class="_2 blank"> </span>are <span class="_4 blank"> </span>expected <span class="_5 blank"> </span>to<span class="_1 blank"> </span> <span class="_2 blank"> </span>consolidate <span class="_4 blank"> </span>inventory<span class="_0 blank"></span> <span class="_2 blank"> </span>at <span class="_2 blank"> </span>a<span class="_1 blank"> </span> <span class="_2 blank"> </span>single <span class="_2 blank"> </span>f<span class="_1 blank"> </span>acility. <span class="_2 blank"> </span>The <span class="_4 blank"> </span>opposite </div><div class="t m1 xa h3 y3c ff1 fs1 fc0 sc0 ls0 ws0">situation can be generalized for m<span class="_1 blank"> </span>ixed inventory policies. </div><div class="t m1 xa h3 y49 ff1 fs1 fc0 sc0 ls0 ws0">Keywords: <span class="_b blank"> </span>Lo<span class="_1 blank"> </span>gistics, <span class="_b blank"> </span>Distribution<span class="_1 blank"> </span> <span class="_b blank"> </span>Planning, <span class="_b blank"> </span>Facilities <span class="_10 blank"> </span>Locat<span class="_1 blank"> </span>ion, <span class="_b blank"> </span>ICMS, <span class="_b blank"> </span>Brazilian </div><div class="t m1 xa h3 y4a ff1 fs1 fc0 sc0 ls0 ws0">Tax Reform. </div><div class="t m0 xa h1 y4b ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 xa h1 y4c ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 xa h1 y4d ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x2 h1 y4e ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x2 h1 y4f ff1 fs0 fc0 sc0 ls0 ws0"> </div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf6" class="pf w0 h0" data-page-no="6"><div class="pc pc6 w0 h0"><div class="t m0 xa h2 y0 ff2 fs0 fc0 sc0 ls0 ws0">Lista de Ilustrações </div><div class="t m1 xa h4 y50 ff2 fs1 fc0 sc0 ls0 ws0">Figura 1<span class="_1 blank"> </span> - <span class="_6 blank"> </span>Estrutura de<span class="_1 blank"> </span> cus<span class="_1 blank"> </span>to logís<span class="_1 blank"> </span>tico brasileiro <span class="_6 blank"> </span>e <span class="_6 blank"> </span>americano. Fonte: </div><div class="t m1 xa h4 y51 ff2 fs1 fc0 sc0 ls0 ws0">Ilos.......................................................................................................................1 </div><div class="t m1 xa h4 y52 ff2 fs1 fc0 sc0 ls0 ws0">Figura 2 - Exemplo de operaçã<span class="_1 blank"> </span>o de distribuição com fluxo SP-SP-SP......14 </div><div class="t m1 xa h4 y53 ff2 fs1 fc0 sc0 ls0 ws0">Figura 3 \u2013 Exemplo de operação <span class="_1 blank"> </span>de distribuição com fluxo MG-SP-SP....16 </div><div class="t m1 xa h4 y54 ff2 fs1 fc0 sc0 ls0 ws0">Figura 4 \u2013 Exemplo de operação <span class="_1 blank"> </span>de distribuição com fluxo SP-SP-MG....17 </div><div class="t m1 xa h4 y55 ff2 fs1 fc0 sc0 ls0 ws0">Figura 5 \u2013 Exemplo de operação <span class="_1 blank"> </span>de distribuição com fluxo MG-SP-MG...19 </div><div class="t m1 xa h4 y56 ff2 fs1 fc0 sc0 ls0 ws0">Figura <span class="_9 blank"> </span>6<span class="_1 blank"> </span> <span class="_9 blank"> </span>\u2013 O <span class="_a blank"> </span>c<span class="_1 blank"> </span>omportamento <span class="_9 blank"> </span>do custo <span class="_9 blank"> </span>total, <span class="_9 blank"> </span>c<span class="_1 blank"> </span>usto <span class="_9 blank"> </span>de manutenção <span class="_9 blank"> </span>de </div><div class="t m1 xa h4 y57 ff2 fs1 fc0 sc0 ls0 ws0">estoques e gastos com transporte. <span class="_1 blank"> </span>Ad<span class="_0 blank"></span>aptado de<span class="_1 blank"> </span> Wanke (2008).................25 </div><div class="t m1 xa h4 y58 ff2 fs1 fc0 sc0 ls0 ws0">Figura <span class="_1 blank"> </span>7<span class="_1 blank"> </span> <span class="_1 blank"> </span>\u2013 <span class="_5 blank"> </span>Represe<span class="_1 blank"> </span>ntação <span class="_1 blank"> </span>do <span class="_5 blank"> </span>LEC <span class="_1 blank"> </span>em <span class="_5 blank"> </span>um <span class="_5 blank"> </span>gráfico <span class="_5 blank"> </span>dente <span class="_5 blank"> </span>de <span class="_1 blank"> </span>s<span class="_1 blank"> </span>erra <span class="_1 blank"> </span>quando <span class="_5 blank"> </span>o </div><div class="t m1 xa h4 y59 ff4 fs1 fc0 sc0 ls0 ws0">lead time<span class="ff2"> não é considerado.<span class="_1 blank"> </span> Adaptado de Wanke (2008)...........................26 </span></div><div class="t m1 xa h4 y5a ff2 fs1 fc0 sc0 ls0 ws0">Figura <span class="_10 blank"> </span>8 <span class="_c blank"> </span>\u2013 <span class="_10 blank"> </span>Represe<span class="_1 blank"> </span>ntação <span class="_10 blank"> </span>do <span class="_10 blank"> </span>LEC <span class="_c blank"> </span>e <span class="_10 blank"> </span>do <span class="_10 blank"> </span>ponto <span class="_10 blank"> </span>de<span class="_1 blank"> </span> <span class="_10 blank"> </span>pedido <span class="_10 blank"> </span>e<span class="_1 blank"> </span>m <span class="_10 blank"> </span>um <span class="_c blank"> </span>gráfico </div><div class="t m1 xa h4 y5b ff2 fs1 fc0 sc0 ls0 ws0">dente de serra considerando o <span class="ff4">l<span class="_1 blank"> </span>ead time</span>. A<span class="_0 blank"></span>daptado de Wa<span class="_1 blank"> </span>nke (2008)......26 </div><div class="t m1 xa h4 y5c ff2 fs1 fc0 sc0 ls0 ws0">Figura <span class="_1 blank"> </span>9<span class="_1 blank"> </span> <span class="_1 blank"> </span>\u2013 <span class="_5 blank"> </span>Gráfico <span class="_1 blank"> </span>dente <span class="_5 blank"> </span>de <span class="_1 blank"> </span>s<span class="_1 blank"> </span>erra <span class="_1 blank"> </span>evidenciando <span class="_5 blank"> </span>o <span class="_1 blank"> </span>c<span class="_1 blank"> </span>omportamento <span class="_1 blank"> </span>do <span class="_1 blank"> </span>ní<span class="_1 blank"> </span>vel </div><div class="t m1 xa h4 y5d ff2 fs1 fc0 sc0 ls0 ws0">de <span class="_6 blank"> </span>es<span class="_1 blank"> </span>toques <span class="_6 blank"> </span>no <span class="_3 blank"> </span>modelo <span class="_6 blank"> </span>LEC/PP <span class="_3 blank"> </span>acrescido <span class="_6 blank"> </span>do <span class="_6 blank"> </span>es<span class="_1 blank"> </span>toque <span class="_6 blank"> </span>de <span class="_3 blank"> </span>segurança. </div><div class="t m1 xa h4 y5e ff2 fs1 fc0 sc0 ls2 ws0">A<span class="_0 blank"></span>daptado de Wanke (2008).....<span class="_0 blank"></span>..........<span class="_0 blank"></span>.........<span class="_0 blank"></span>..............<span class="_0 blank"></span>.........<span class="_0 blank"></span>..........<span class="_0 blank"></span>......<span class="_0 blank"></span>..............2<span class="_0 blank"></span>8 </div><div class="t m1 xa h4 y5f ff2 fs1 fc0 sc0 ls0 ws0">Figura <span class="_4 blank"> </span>10 <span class="_2 blank"> </span>\u2013 <span class="_2 blank"> </span>Gr<span class="_1 blank"> </span>áfico <span class="_2 blank"> </span>da <span class="_4 blank"> </span>curva <span class="_2 blank"> </span>normal <span class="_4 blank"> </span>com <span class="_2 blank"> </span>a <span class="_4 blank"> </span>indicação <span class="_2 blank"> </span>do <span class="_4 blank"> </span>nível <span class="_2 blank"> </span>de <span class="_2 blank"> </span>s<span class="_1 blank"> </span>erviço </div><div class="t m1 xa h4 y60 ff2 fs1 fc0 sc0 ls0 ws0">oferecido. <span class="_1 blank"> </span>A<span class="_0 blank"></span>daptado de W<span class="_1 blank"> </span>anke (2008)...........................................................30 </div><div class="t m1 xa h4 y61 ff2 fs1 fc0 sc0 ls0 ws0">Figura <span class="_11 blank"> </span>11 <span class="_11 blank"> </span>\u2013 <span class="_11 blank"> </span>Centralização <span class="_11 blank"> </span>total <span class="_11 blank"> </span>dos <span class="_12 blank"> </span>estoques <span class="_12 blank"> </span>pa<span class="_1 blank"> </span>ra <span class="_11 blank"> </span>o <span class="_12 blank"> </span>caso <span class="_11 blank"> </span>de <span class="_12 blank"> </span>trê<span class="_1 blank"> </span>s </div><div class="t m1 xa h4 y62 ff2 fs1 fc0 sc0 ls0 ws0">armazéns e três mercados. <span class="_1 blank"> </span>A<span class="_0 blank"></span>daptado de Wa<span class="_1 blank"> </span>nke (2009)..............................32 </div><div class="t m1 xa h4 y63 ff2 fs1 fc0 sc0 ls0 ws0">Figura <span class="_4 blank"> </span>12 <span class="_4 blank"> </span>\u2013 <span class="_4 blank"> </span>Política <span class="_4 blank"> </span>de <span class="_4 blank"> </span><span class="ff4 ws1">cross-filli<span class="_1 blank"> </span>ng</span> <span class="_4 blank"> </span>para <span class="_4 blank"> </span>o <span class="_2 blank"> </span>c<span class="_1 blank"> </span>aso <span class="_4 blank"> </span>de <span class="_4 blank"> </span>dois <span class="_4 blank"> </span>armazéns <span class="_4 blank"> </span>e <span class="_4 blank"> </span>dois </div><div class="t m1 xa h4 y64 ff2 fs1 fc0 sc0 ls0 ws0">mercados. <span class="_1 blank"> </span>A<span class="_0 blank"></span>daptado de Ball<span class="_1 blank"> </span>ou e Burnetas (2003).......................................33 </div><div class="t m1 xa h4 y65 ff2 fs1 fc0 sc0 ls0 ws0">Figura <span class="_10 blank"> </span>13 <span class="_10 blank"> </span>\u2013 <span class="_10 blank"> </span>Política <span class="_10 blank"> </span>de <span class="_10 blank"> </span>sistemas<span class="_1 blank"> </span> <span class="_b blank"> </span>i<span class="_1 blank"> </span>ndependentes <span class="_10 blank"> </span>para <span class="_10 blank"> </span>um <span class="_10 blank"> </span>caso <span class="_10 blank"> </span>com <span class="_10 blank"> </span>dois </div><div class="t m1 xa h4 y66 ff2 fs1 fc0 sc0 ls0 ws0">armazéns e dois mercados. <span class="_1 blank"> </span>A<span class="_0 blank"></span>daptado de Wa<span class="_1 blank"> </span>nke e Saliby (2009)...............33 </div><div class="t m1 xa h4 y67 ff2 fs1 fc0 sc0 ls0 ws0">Figura 14 \u2013 Curva de lucro de<span class="_1 blank"> </span> Thünen. Adaptado de Ballou (2006)...........36 </div><div class="t m1 xa h4 y68 ff2 fs1 fc0 sc0 ls0 ws0">Figura <span class="_4 blank"> </span>15 <span class="_2 blank"> </span>\u2013 <span class="_2 blank"> </span>Ta<span class="_1 blank"> </span>xas <span class="_2 blank"> </span>decrescentes <span class="_4 blank"> </span>de <span class="_2 blank"> </span>custo <span class="_2 blank"> </span>de<span class="_1 blank"> </span> <span class="_2 blank"> </span>Hoover. <span class="_4 blank"> </span>Adaptado <span class="_4 blank"> </span>de <span class="_2 blank"> </span>Ballou </div><div class="t m1 xa h4 y69 ff2 fs1 fc0 sc0 ls0 ws0">(2006).................................................................................................................37 </div><div class="t m1 xa h4 y6a ff2 fs1 fc0 sc0 ls0 ws0">Figura <span class="_13 blank"> </span>16 <span class="_13 blank"> </span>\u2013 <span class="_13 blank"> </span>Fluxo<span class="_0 blank"></span>s <span class="_13 blank"> </span>possíveis <span class="_13 blank"> </span>na <span class="_13 blank"> </span>r<span class="_0 blank"></span>ede <span class="_13 blank"> </span>considerada. <span class="_13 blank"> </span>A<span class="_0 blank"></span>daptado <span class="_13 blank"> </span>de </div><div class="t m1 xa h4 y6b ff2 fs1 fc0 sc0 ls0 ws0">Montebeller (2009).........................................................................................101 </div><div class="t m1 xa h4 y6c ff2 fs1 fc0 sc0 ls0 ws0">Figura 17 \u2013 Fluxos considera<span class="_1 blank"> </span>dos na rede logística estudada...................104 </div><div class="t m1 xa h4 y6d ff2 fs1 fc0 sc0 ls0 ws0">Figura 18 \u2013 Rede considera<span class="_1 blank"> </span>da na análise de sensibilidade.......................113 </div><div class="t m1 xa h4 y6e ff2 fs1 fc0 sc0 ls0 ws0">Figura <span class="_9 blank"> </span>19 <span class="_a blank"> </span>\u2013 <span class="_9 blank"> </span>Alíquotas <span class="_a blank"> </span>de<span class="_1 blank"> </span> <span class="_a blank"> </span>I<span class="_1 blank"> </span>CMS <span class="_a blank"> </span>aplicáveis <span class="_9 blank"> </span>para <span class="_9 blank"> </span>um <span class="_a blank"> </span>caso <span class="_9 blank"> </span>de <span class="_a blank"> </span>política<span class="_1 blank"> </span> <span class="_a blank"> </span>de </div><div class="t m1 xa h4 y6f ff2 fs1 fc0 sc0 ls0 ws0">centralização <span class="_3 blank"> </span>total <span class="_3 blank"> </span>das <span class="_3 blank"> </span>operações, <span class="_6 blank"> </span>c<span class="_1 blank"> </span>onsiderando <span class="_3 blank"> </span>a <span class="_6 blank"> </span>legislação <span class="_3 blank"> </span>prevista </div><div class="t m1 xa h4 y2c ff2 fs1 fc0 sc0 ls0 ws0">pela Reforma Tributária.................................................................................142 </div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf7" class="pf w0 h0" data-page-no="7"><div class="pc pc7 w0 h0"><div class="t m1 xa h4 y70 ff2 fs1 fc0 sc0 ls0 ws0">Figura <span class="_4 blank"> </span>20 <span class="_4 blank"> </span>\u2013 <span class="_4 blank"> </span>A<span class="_0 blank"></span>líquotas <span class="_4 blank"> </span>de <span class="_4 blank"> </span>ICMS <span class="_4 blank"> </span>aplicáveis <span class="_4 blank"> </span>para <span class="_4 blank"> </span>um <span class="_2 blank"> </span>c<span class="_1 blank"> </span>aso <span class="_4 blank"> </span>de <span class="_4 blank"> </span>custo <span class="_2 blank"> </span>mínim<span class="_1 blank"> </span>o </div><div class="t m1 xa h4 y71 ff2 fs1 fc0 sc0 ls0 ws0">tributário, considerando a legislaçã<span class="_1 blank"> </span>o prevista pela Reforma Tributária..143 </div><div class="t m1 xa h4 y72 ff2 fs1 fc0 sc0 ls0 ws0">Figura 21 \u2013 Principais <span class="ff4 ws1">tradeoffs</span> do mode<span class="_1 blank"> </span>lo proposto................................145 </div><div class="t m1 xa h4 y73 ff2 fs1 fc0 sc0 ls0 ws0">Figura 22 \u2013 Matriz de decisão de <span class="_1 blank"> </span>políticas de alocação de estoques.......146 </div><div class="t m1 xa h4 y74 ff2 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m1 xa h4 y75 ff2 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m1 xa h4 y76 ff2 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m1 xa h4 y77 ff2 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m1 xa h4 y78 ff2 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m1 xa h4 y79 ff2 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m1 xa h4 y7a ff2 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m1 xa h4 y7b ff2 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m1 xa h4 y7c ff2 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m1 xa h4 y7d ff2 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m1 xa h4 y37 ff2 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m1 xa h4 y7e ff2 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m1 xa h4 y7f ff2 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m1 xa h4 y80 ff2 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m1 xa h4 y81 ff2 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m1 xa h4 y82 ff2 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m1 xa h4 y26 ff2 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m1 xa h4 y83 ff2 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m1 xa h4 y84 ff2 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m1 xa h4 y85 ff2 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m1 xa h4 y86 ff2 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m1 xa h4 y87 ff2 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m1 xa h4 y88 ff2 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m1 xa h4 y89 ff2 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m0 xa h2 y8a ff2 fs0 fc0 sc0 ls0 ws0"> </div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf8" class="pf w0 h0" data-page-no="8"><div class="pc pc8 w0 h0"><div class="t m0 xa h2 y0 ff2 fs0 fc0 sc0 ls0 ws0">Lista de Quadros<span class="_0 blank"></span> </div><div class="t m1 xa h4 y50 ff2 fs1 fc0 sc0 ls0 ws0">Quadro <span class="_b blank"> </span>1<span class="_1 blank"> </span> <span class="_b blank"> </span>\u2013 <span class="_b blank"> </span>Evolução <span class="_10 blank"> </span>das <span class="_b blank"> </span>alíquotas<span class="_1 blank"> </span> <span class="_b blank"> </span>no <span class="_b blank"> </span>estado <span class="_b blank"> </span>e<span class="_1 blank"> </span> <span class="_b blank"> </span>origem <span class="_10 blank"> </span>para <span class="_b blank"> </span>transações </div><div class="t m1 xa h4 y51 ff2 fs1 fc0 sc0 ls0 ws0">interestaduais prevista pel<span class="_1 blank"> </span>a Reforma Tributária. Fonte: Fazenda (2008)..21 </div><div class="t m1 xa h4 y8b ff2 fs1 fc0 sc0 ls0 ws0">Quadro <span class="_4 blank"> </span>2 <span class="_2 blank"> </span>\u2013 <span class="_4 blank"> </span>Classificaçã<span class="_1 blank"> </span>o <span class="_2 blank"> </span>dos<span class="_1 blank"> </span> <span class="_2 blank"> </span>mode<span class="_1 blank"> </span>los <span class="_4 blank"> </span>de <span class="_2 blank"> </span>gestão <span class="_4 blank"> </span>de <span class="_2 blank"> </span>e<span class="_1 blank"> </span>stoques. <span class="_4 blank"> </span>Adaptado </div><div class="t m1 xa h4 y17 ff2 fs1 fc0 sc0 ls0 ws0">de Wanke (2008)...............................................................................................23 </div><div class="t m1 xa h4 y8c ff2 fs1 fc0 sc0 ls0 ws0">Quadro <span class="_14 blank"> </span>3 <span class="_14 blank"> </span>\u2013 <span class="_14 blank"> </span>Probabilidades <span class="_14 blank"> </span>de <span class="_14 blank"> </span>atendimento <span class="_14 blank"> </span>total <span class="_14 blank"> </span>d<span class="_0 blank"></span>a <span class="_14 blank"> </span>demanda </div><div class="t m1 xa h4 y8d ff2 fs1 fc0 sc0 ls0 ws0">correspondentes a alguns valores de K. <span class="_1 blank"> </span>Adaptado de Wanke (2008)........30 </div><div class="t m1 xa h4 y8e ff2 fs1 fc0 sc0 ls0 ws0">Quadro 4 <span class="_9 blank"> </span>\u2013 Quadro resumo d<span class="_0 blank"></span>os <span class="_d blank"> </span>resultados encontrados <span class="_d blank"> </span>por <span class="_9 blank"> </span>W<span class="_1 blank"> </span>anke <span class="_9 blank"> </span>e </div><div class="t m1 xa h4 y8f ff2 fs1 fc0 sc0 ls0 ws0">Salib<span class="_1 blank"> </span>y<span class="_0 blank"></span> (2009). <span class="_1 blank"> </span>A<span class="_0 blank"></span>daptado de Wank<span class="_1 blank"> </span>e e Saliby (2009).......................................34 </div><div class="t m1 xa h4 y90 ff2 fs1 fc0 sc0 ls0 ws0">Quadro <span class="_3 blank"> </span>5 <span class="_3 blank"> </span>\u2013 <span class="_3 blank"> </span>Resultados <span class="_3 blank"> </span>da <span class="_8 blank"> </span>análise <span class="_3 blank"> </span>de <span class="_6 blank"> </span>Yoshiza<span class="_1 blank"> </span>ki <span class="_3 blank"> </span>(2008). <span class="_8 blank"> </span>A<span class="_0 blank"></span>daptado <span class="_3 blank"> </span>de </div><div class="t m1 xa h4 y91 ff2 fs1 fc0 sc0 ls0 ws0">Yoshizaki (2008)...............................................................................................95 </div><div class="t m1 xa h4 y92 ff2 fs1 fc0 sc0 ls0 ws0">Quadro <span class="_5 blank"> </span>6 <span class="_2 blank"> </span>\u2013 <span class="_2 blank"> </span>Resumo <span class="_5 blank"> </span>das <span class="_2 blank"> </span>mais <span class="_5 blank"> </span>importantes <span class="_2 blank"> </span>obras <span class="_5 blank"> </span>me<span class="_1 blank"> </span>ncionadas <span class="_5 blank"> </span>na <span class="_2 blank"> </span>revisão </div><div class="t m1 xa h4 y93 ff2 fs1 fc0 sc0 ls0 ws0">bibliográfica......................................................................................................95 </div><div class="t m1 xa h4 y94 ff2 fs1 fc0 sc0 ls0 ws0">Quadro <span class="_3 blank"> </span>7<span class="_1 blank"> </span> <span class="_3 blank"> </span>\u2013 <span class="_8 blank"> </span>Intervalos <span class="_3 blank"> </span>de <span class="_8 blank"> </span>v<span class="_0 blank"></span>alores <span class="_8 blank"> </span>para <span class="_3 blank"> </span>cada<span class="_1 blank"> </span> <span class="_3 blank"> </span>parâmetro <span class="_8 blank"> </span>dos <span class="_3 blank"> </span>cenários </div><div class="t m1 xa h4 y95 ff2 fs1 fc0 sc0 ls0 ws0">gerados. <span class="_1 blank"> </span>A<span class="_0 blank"></span>daptado de Montebel<span class="_1 blank"> </span>ler (2009)...................................................112 </div><div class="t m1 xa h4 y96 ff2 fs1 fc0 sc0 ls0 ws0">Quadro <span class="_9 blank"> </span>8 <span class="_a blank"> </span>\u2013<span class="_1 blank"> </span> <span class="_a blank"> </span>Custo <span class="_9 blank"> </span>unitár<span class="_1 blank"> </span>io <span class="_a blank"> </span>mí<span class="_1 blank"> </span>nimo <span class="_9 blank"> </span>entre <span class="_a blank"> </span>armazé<span class="_1 blank"> </span>ns <span class="_9 blank"> </span>e <span class="_a blank"> </span>me<span class="_1 blank"> </span>rcados. <span class="_a blank"> </span>Fonte: </div><div class="t m1 xa h4 y97 ff2 fs1 fc0 sc0 ls0 ws0">Montebeller (2009).........................................................................................113 </div><div class="t m1 xa h4 y98 ff2 fs1 fc0 sc0 ls0 ws0">Quadro <span class="_a blank"> </span>9 <span class="_a blank"> </span>\u2013 <span class="_a blank"> </span>Custo <span class="_a blank"> </span>unitário <span class="_a blank"> </span>máximo <span class="_a blank"> </span>entre <span class="_a blank"> </span>armazéns <span class="_a blank"> </span>e <span class="_a blank"> </span>mercados. <span class="_a blank"> </span>Fonte: </div><div class="t m1 xa h4 y99 ff2 fs1 fc0 sc0 ls0 ws0">Montebeller (2009).........................................................................................114 </div><div class="t m1 xa h4 y9a ff2 fs1 fc0 sc0 ls0 ws0">Quadro <span class="_8 blank"> </span>10 <span class="_8 blank"> </span>\u2013 <span class="_8 blank"> </span>Resultado <span class="_3 blank"> </span>da <span class="_8 blank"> </span>alocaçã<span class="_1 blank"> </span>o <span class="_8 blank"> </span>ót<span class="_0 blank"></span>ima <span class="_8 blank"> </span>dos <span class="_8 blank"> </span>estoques <span class="_3 blank"> </span>do <span class="_8 blank"> </span>modelo </div><div class="t m1 xa h4 y9b ff2 fs1 fc0 sc0 ls2 ws0">proposto para o c<span class="_0 blank"></span>enário 1...<span class="_0 blank"></span>.........<span class="_0 blank"></span>..............<span class="_0 blank"></span>.........<span class="_0 blank"></span>..........<span class="_0 blank"></span>.........<span class="_0 blank"></span>...........<span class="_0 blank"></span>.........,.<span class="_0 blank"></span>.118 <span class="_0 blank"></span></div><div class="t m1 xa h4 y9c ff2 fs1 fc0 sc0 ls0 ws0">Quadro <span class="_a blank"> </span>11 <span class="_c blank"> </span>\u2013 <span class="_a blank"> </span>Resultado <span class="_c blank"> </span>da <span class="_a blank"> </span>alocação <span class="_a blank"> </span>dos<span class="_0 blank"></span> <span class="_a blank"> </span>estoques <span class="_c blank"> </span>do <span class="_a blank"> </span>modelo <span class="_c blank"> </span>proposto </div><div class="t m1 xa h4 y9d ff2 fs1 fc0 sc0 ls0 ws0">considerando a alíquota atual de ICMS para o c<span class="_1 blank"> </span>enário 6418....................119 </div><div class="t m1 xa h4 y9e ff2 fs1 fc0 sc0 ls0 ws0">Quadro <span class="_a blank"> </span>12 <span class="_c blank"> </span>\u2013 <span class="_a blank"> </span>Resultado <span class="_c blank"> </span>da <span class="_a blank"> </span>alocação <span class="_a blank"> </span>dos<span class="_0 blank"></span> <span class="_a blank"> </span>estoques <span class="_c blank"> </span>do <span class="_a blank"> </span>modelo <span class="_c blank"> </span>proposto </div><div class="t m1 xa h4 y9f ff2 fs1 fc0 sc0 ls0 ws0">considerando <span class="_10 blank"> </span>a <span class="_10 blank"> </span>alíquota <span class="_10 blank"> </span>de <span class="_10 blank"> </span>ICMS <span class="_10 blank"> </span>prevista <span class="_10 blank"> </span>pela<span class="_1 blank"> </span> <span class="_10 blank"> </span>reforma <span class="_b blank"> </span>tributári<span class="_1 blank"> </span>a <span class="_10 blank"> </span>para <span class="_b blank"> </span>o </div><div class="t m1 xa h4 ya0 ff2 fs1 fc0 sc0 ls0 ws0">cenário 6418...................................................................................................119 </div><div class="t m1 xa h4 ya1 ff2 fs1 fc0 sc0 ls0 ws0">Quadro <span class="_15 blank"> </span>13 <span class="_15 blank"> </span>\u2013 <span class="_15 blank"> </span>Resultado <span class="_15 blank"> </span>da <span class="_15 blank"> </span>alocação <span class="_16 blank"> </span>dos <span class="_16 blank"> </span>e<span class="_1 blank"> </span>stoques <span class="_15 blank"> </span>do <span class="_16 blank"> </span>m<span class="_1 blank"> </span>odelo <span class="_15 blank"> </span>de </div><div class="t m1 xa h4 ya2 ff2 fs1 fc0 sc0 ls0 ws0">Montebeller <span class="_c blank"> </span>(2009) <span class="_10 blank"> </span>conside<span class="_1 blank"> </span>rando <span class="_10 blank"> </span>ambos<span class="_1 blank"> </span> <span class="_10 blank"> </span>os <span class="_c blank"> </span>casos <span class="_c blank"> </span>de <span class="_10 blank"> </span>al<span class="_1 blank"> </span>íquotas <span class="_c blank"> </span>de <span class="_10 blank"> </span>ICMS </div><div class="t m1 xa h4 ya3 ff2 fs1 fc0 sc0 ls0 ws0">para o cenário 6418.......................................................................................120 </div><div class="t m1 xa h4 ya4 ff2 fs1 fc0 sc0 ls0 ws0">Quadro <span class="_2 blank"> </span>14 <span class="_2 blank"> </span>\u2013 <span class="_2 blank"> </span>Re<span class="_1 blank"> </span>sumo <span class="_2 blank"> </span>da <span class="_2 blank"> </span>frequência <span class="_2 blank"> </span>de <span class="_4 blank"> </span>políticas <span class="_5 blank"> </span>de<span class="_1 blank"> </span> <span class="_2 blank"> </span>alocação <span class="_2 blank"> </span>de <span class="_2 blank"> </span>estoques </div><div class="t m1 xa h4 ya5 ff2 fs1 fc0 sc0 ls0 ws0">do modelo de Montebeller (2009).................................................................120 </div><div class="t m1 xa h4 ya6 ff2 fs1 fc0 sc0 ls0 ws0">Quadro <span class="_2 blank"> </span>15 <span class="_2 blank"> </span>\u2013 <span class="_2 blank"> </span>Re<span class="_1 blank"> </span>sumo <span class="_2 blank"> </span>da <span class="_2 blank"> </span>frequência <span class="_2 blank"> </span>de <span class="_4 blank"> </span>políticas <span class="_5 blank"> </span>de<span class="_1 blank"> </span> <span class="_2 blank"> </span>alocação <span class="_2 blank"> </span>de <span class="_2 blank"> </span>estoques </div><div class="t m1 xa h4 ya7 ff2 fs1 fc0 sc0 ls0 ws0">do modelo proposto considerando a legislaçã<span class="_1 blank"> </span>o atual de ICMS................121 </div><div class="t m1 xa h4 ya8 ff2 fs1 fc0 sc0 ls0 ws0">Quadro <span class="_2 blank"> </span>16 <span class="_2 blank"> </span>\u2013 <span class="_2 blank"> </span>Re<span class="_1 blank"> </span>sumo <span class="_2 blank"> </span>da <span class="_2 blank"> </span>frequência <span class="_2 blank"> </span>de <span class="_4 blank"> </span>políticas <span class="_5 blank"> </span>de<span class="_1 blank"> </span> <span class="_2 blank"> </span>alocação <span class="_2 blank"> </span>de <span class="_2 blank"> </span>estoques </div><div class="t m1 xa h4 y89 ff2 fs1 fc0 sc0 ls0 ws0">do <span class="_a blank"> </span>modelo <span class="_a blank"> </span>proposto <span class="_a blank"> </span>considerando <span class="_a blank"> </span>as <span class="_a blank"> </span>a<span class="_0 blank"></span>líquotas <span class="_a blank"> </span>previstas <span class="_a blank"> </span>pela <span class="_a blank"> </span>Reforma </div><div class="t m1 xa h4 ya9 ff2 fs1 fc0 sc0 ls0 ws0">Tributária........................................................................................................122 </div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf9" class="pf w0 h0" data-page-no="9"><div class="pc pc9 w0 h0"><div class="t m1 xa h4 y70 ff2 fs1 fc0 sc0 ls0 ws0">Quadro 17 <span class="_9 blank"> </span>\u2013 Frequência <span class="_9 blank"> </span>de<span class="_1 blank"> </span> <span class="_d blank"> </span>abertura do<span class="_0 blank"></span>s <span class="_9 blank"> </span>a<span class="_1 blank"> </span>rmazéns para <span class="_9 blank"> </span>o modelo <span class="_9 blank"> </span>de </div><div class="t m1 xa h4 y71 ff2 fs1 fc0 sc0 ls0 ws0">Montebeller (2009).........................................................................................122 </div><div class="t m1 xa h4 yaa ff2 fs1 fc0 sc0 ls0 ws0">Quadro <span class="_12 blank"> </span>18 <span class="_12 blank"> </span>\u2013 <span class="_12 blank"> </span>Frequência <span class="_12 blank"> </span>de <span class="_12 blank"> </span>abertura <span class="_12 blank"> </span>dos <span class="_12 blank"> </span>armazéns <span class="_12 blank"> </span>para <span class="_12 blank"> </span>o <span class="_12 blank"> </span>modelo </div><div class="t m1 xa h4 yab ff2 fs1 fc0 sc0 ls2 ws0">proposto com IC<span class="_0 blank"></span>MS atual....<span class="_0 blank"></span>.........<span class="_0 blank"></span>.........<span class="_0 blank"></span>............<span class="_0 blank"></span>..........<span class="_0 blank"></span>.........<span class="_0 blank"></span>.........<span class="_0 blank"></span>.............<span class="_0 blank"></span>...123 <span class="_0 blank"></span></div><div class="t m1 xa h4 yac ff2 fs1 fc0 sc0 ls0 ws0">Quadro <span class="_12 blank"> </span>19 <span class="_12 blank"> </span>\u2013 <span class="_12 blank"> </span>Frequência <span class="_12 blank"> </span>de <span class="_12 blank"> </span>abertura <span class="_12 blank"> </span>dos <span class="_12 blank"> </span>armazéns <span class="_12 blank"> </span>para <span class="_12 blank"> </span>o <span class="_12 blank"> </span>modelo </div><div class="t m1 xa h4 yad ff2 fs1 fc0 sc0 ls2 ws0">proposto com IC<span class="_0 blank"></span>MS futuro<span class="_0 blank"></span>..................<span class="_0 blank"></span>.........<span class="_0 blank"></span>...........<span class="_0 blank"></span>.........<span class="_0 blank"></span>..............<span class="_0 blank"></span>........<span class="_0 blank"></span>.......1<span class="_0 blank"></span>23 </div><div class="t m1 xa h4 yae ff2 fs1 fc0 sc0 ls0 ws0">Quadro <span class="_3 blank"> </span>20 <span class="_3 blank"> </span>\u2013<span class="_1 blank"> </span> <span class="_3 blank"> </span>Comportamento <span class="_3 blank"> </span>dos <span class="_3 blank"> </span>cus<span class="_1 blank"> </span>tos <span class="_3 blank"> </span>da <span class="_3 blank"> </span>rede <span class="_3 blank"> </span>pa<span class="_1 blank"> </span>ra <span class="_3 blank"> </span>o <span class="_3 blank"> </span>modelo <span class="_3 blank"> </span>de<span class="_1 blank"> </span> </div><div class="t m1 xa h4 yaf ff2 fs1 fc0 sc0 ls0 ws0">Montebeller (2009) c<span class="_1 blank"> </span>onsiderando o ICMS atual..........................................124 </div><div class="t m1 xa h4 yb0 ff2 fs1 fc0 sc0 ls0 ws0">Quadro <span class="_3 blank"> </span>21 <span class="_3 blank"> </span>\u2013<span class="_1 blank"> </span> <span class="_3 blank"> </span>Comportamento <span class="_3 blank"> </span>dos <span class="_3 blank"> </span>cus<span class="_1 blank"> </span>tos <span class="_3 blank"> </span>da <span class="_3 blank"> </span>rede <span class="_3 blank"> </span>pa<span class="_1 blank"> </span>ra <span class="_3 blank"> </span>o <span class="_3 blank"> </span>modelo <span class="_3 blank"> </span>de<span class="_1 blank"> </span> </div><div class="t m1 xa h4 yb1 ff2 fs1 fc0 sc0 ls0 ws0">Montebeller (2009) c<span class="_1 blank"> </span>onsiderando o ICMS futuro........................................125 </div><div class="t m1 xa h4 yb2 ff2 fs1 fc0 sc0 ls0 ws0">Quadro <span class="_5 blank"> </span>22 <span class="_2 blank"> </span>\u2013 <span class="_5 blank"> </span>Comportamento <span class="_5 blank"> </span>dos<span class="_1 blank"> </span> <span class="_5 blank"> </span>custos <span class="_5 blank"> </span>da <span class="_2 blank"> </span>rede <span class="_5 blank"> </span>para <span class="_5 blank"> </span>o <span class="_2 blank"> </span>modelo <span class="_5 blank"> </span>proposto </div><div class="t m1 xa h4 yb3 ff2 fs1 fc0 sc0 ls0 ws0">com ICMS atual..............................................................................................125 </div><div class="t m1 xa h4 yb4 ff2 fs1 fc0 sc0 ls0 ws0">Quadro <span class="_5 blank"> </span>23 <span class="_2 blank"> </span>\u2013 <span class="_5 blank"> </span>Comportamento <span class="_5 blank"> </span>dos<span class="_1 blank"> </span> <span class="_5 blank"> </span>custos <span class="_5 blank"> </span>da <span class="_2 blank"> </span>rede <span class="_5 blank"> </span>para <span class="_5 blank"> </span>o <span class="_2 blank"> </span>modelo <span class="_5 blank"> </span>proposto </div><div class="t m1 xa h4 yb5 ff2 fs1 fc0 sc0 ls0 ws0">com ICMS futuro............................................................................................126 </div><div class="t m1 xa h4 yb6 ff2 fs1 fc0 sc0 ls0 ws0">Quadro <span class="_10 blank"> </span>24<span class="_1 blank"> </span> <span class="_10 blank"> </span>\u2013 <span class="_c blank"> </span>Resultados <span class="_10 blank"> </span>dos <span class="_10 blank"> </span>teste<span class="_1 blank"> </span>s <span class="_10 blank"> </span>de <span class="_c blank"> </span>mediana <span class="_10 blank"> </span>e<span class="_1 blank"> </span> <span class="_10 blank"> </span>Kruskal-Wallis <span class="_10 blank"> </span>pa<span class="_1 blank"> </span>ra <span class="_10 blank"> </span>o </div><div class="t m1 xa h4 yb7 ff2 fs1 fc0 sc0 ls0 ws0">modelo proposto considerando a le<span class="_1 blank"> </span>gislação atual de ICMS.....................127 </div><div class="t m1 xa h4 yb8 ff2 fs1 fc0 sc0 ls0 ws0">Quadro <span class="_6 blank"> </span>25 <span class="_6 blank"> </span>\u2013 <span class="_6 blank"> </span>Resumo <span class="_6 blank"> </span>da <span class="_6 blank"> </span>caracterização <span class="_6 blank"> </span>das <span class="_6 blank"> </span>políticas <span class="_6 blank"> </span>de <span class="_6 blank"> </span>alocação <span class="_6 blank"> </span>de </div><div class="t m1 xa h4 yb9 ff2 fs1 fc0 sc0 ls0 ws0">estoques baseadas <span class="_1 blank"> </span>nas variáveis estatisticamente significativas....<span class="_1 blank"> </span>.......130 </div><div class="t m1 xa h4 yba ff2 fs1 fc0 sc0 ls0 ws0">Quadro <span class="_4 blank"> </span>26 <span class="_2 blank"> </span>- <span class="_2 blank"> </span>Re<span class="_1 blank"> </span>sultados <span class="_2 blank"> </span>do <span class="_4 blank"> </span>método <span class="_2 blank"> </span>de <span class="_4 blank"> </span>regressão <span class="_2 blank"> </span>logística <span class="_4 blank"> </span>para <span class="_2 blank"> </span>o <span class="_4 blank"> </span>modelo </div><div class="t m1 xa h4 ybb ff2 fs1 fc0 sc0 ls0 ws0">proposto considerando a le<span class="_1 blank"> </span>gislação atual de ICMS...................................132 </div><div class="t m1 xa h4 ybc ff2 fs1 fc0 sc0 ls0 ws0">Quadro <span class="_4 blank"> </span>27 <span class="_4 blank"> </span>\u2013 <span class="_4 blank"> </span>Variáveis <span class="_4 blank"> </span>significativas <span class="_4 blank"> </span>resultantes <span class="_4 blank"> </span>do <span class="_4 blank"> </span>método <span class="_4 blank"> </span>de <span class="_4 blank"> </span>regres<span class="_1 blank"> </span>são </div><div class="t m1 xa h4 ybd ff2 fs1 fc0 sc0 ls0 ws0">logística <span class="_3 blank"> </span>para <span class="_6 blank"> </span>o <span class="_6 blank"> </span>m<span class="_1 blank"> </span>odelo <span class="_6 blank"> </span>proposto <span class="_6 blank"> </span>c<span class="_1 blank"> </span>onsiderando <span class="_6 blank"> </span>a <span class="_3 blank"> </span>legislação <span class="_6 blank"> </span>atual <span class="_3 blank"> </span>de </div><div class="t m1 xa h4 ybe ff2 fs1 fc0 sc0 ls0 ws0">ICMS................................................................................................................133 </div><div class="t m1 xa h4 ybf ff2 fs1 fc0 sc0 ls0 ws0">Quadro <span class="_10 blank"> </span>28<span class="_1 blank"> </span> <span class="_10 blank"> </span>\u2013 <span class="_c blank"> </span>Resultados <span class="_10 blank"> </span>dos <span class="_10 blank"> </span>teste<span class="_1 blank"> </span>s <span class="_10 blank"> </span>de <span class="_c blank"> </span>mediana <span class="_10 blank"> </span>e<span class="_1 blank"> </span> <span class="_10 blank"> </span>Kruskal-Wallis <span class="_10 blank"> </span>pa<span class="_1 blank"> </span>ra <span class="_10 blank"> </span>o </div><div class="t m1 xa h4 yc0 ff2 fs1 fc0 sc0 ls0 ws0">modelo proposto considerando a nova legisla<span class="_1 blank"> </span>ção de ICMS.....................134 </div><div class="t m1 xa h4 yc1 ff2 fs1 fc0 sc0 ls0 ws0">Quadro <span class="_6 blank"> </span>29 <span class="_6 blank"> </span>\u2013 <span class="_6 blank"> </span>Resumo <span class="_6 blank"> </span>da <span class="_6 blank"> </span>caracterização <span class="_6 blank"> </span>das <span class="_6 blank"> </span>políticas <span class="_6 blank"> </span>de <span class="_6 blank"> </span>alocação <span class="_6 blank"> </span>de </div><div class="t m1 xa h4 yc2 ff2 fs1 fc0 sc0 ls0 ws0">estoques baseadas <span class="_1 blank"> </span>nas variáveis estatisticamente significativas....<span class="_1 blank"> </span>.......137 </div><div class="t m1 xa h4 yc3 ff2 fs1 fc0 sc0 ls0 ws0">Quadro <span class="_2 blank"> </span>30 <span class="_2 blank"> </span>\u2013 <span class="_5 blank"> </span>Resultados <span class="_2 blank"> </span>do <span class="_2 blank"> </span>método <span class="_2 blank"> </span>de <span class="_5 blank"> </span>regres<span class="_1 blank"> </span>são <span class="_5 blank"> </span>l<span class="_1 blank"> </span>ogística <span class="_2 blank"> </span>para <span class="_5 blank"> </span>o <span class="_2 blank"> </span>modelo </div><div class="t m1 xa h4 yc4 ff2 fs1 fc0 sc0 ls0 ws0">proposto considerando a le<span class="_1 blank"> </span>gislação da Reforma Tributária.....................140 </div><div class="t m1 xa h4 yc5 ff2 fs1 fc0 sc0 ls0 ws0">Quadro <span class="_4 blank"> </span>31 <span class="_4 blank"> </span>\u2013 <span class="_4 blank"> </span>Variáveis <span class="_4 blank"> </span>significativas <span class="_4 blank"> </span>resultantes <span class="_4 blank"> </span>do <span class="_4 blank"> </span>método <span class="_4 blank"> </span>de <span class="_4 blank"> </span>regres<span class="_1 blank"> </span>são </div><div class="t m1 xa h4 yc6 ff2 fs1 fc0 sc0 ls0 ws0">logística <span class="_10 blank"> </span>para <span class="_10 blank"> </span>o <span class="_10 blank"> </span>modelo <span class="_10 blank"> </span>proposto <span class="_10 blank"> </span>conside<span class="_1 blank"> </span>rando <span class="_10 blank"> </span>a <span class="_10 blank"> </span>legislação <span class="_10 blank"> </span>prevista <span class="_10 blank"> </span>na </div><div class="t m1 xa h4 yc7 ff2 fs1 fc0 sc0 ls2 ws0">Reforma Tribut<span class="_0 blank"></span>ária..........<span class="_0 blank"></span>..........<span class="_0 blank"></span>.........<span class="_0 blank"></span>...........<span class="_0 blank"></span>...........<span class="_0 blank"></span>.........<span class="_0 blank"></span>..........<span class="_0 blank"></span>............<span class="_0 blank"></span>.......1<span class="_0 blank"></span>41 </div><div class="t m1 xa h4 yc8 ff2 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m1 xa h4 yc9 ff2 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m1 xa h4 yca ff2 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m1 xa h4 ycb ff2 fs1 fc0 sc0 ls0 ws0"> </div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pfa" class="pf w0 h0" data-page-no="a"><div class="pc pca w0 h0"><div class="t m0 xa h2 y0 ff2 fs0 fc0 sc0 ls0 ws0">Sumário </div><div class="t m1 xa h4 y15 ff1 fs1 fc0 sc0 ls0 ws0">1 <span class="ff2 ws1">Introdução</span><span class="ls2">...............<span class="_0 blank"></span>...........<span class="_0 blank"></span>.........<span class="_0 blank"></span>..............<span class="_0 blank"></span>........<span class="_0 blank"></span>..........<span class="_0 blank"></span>.........<span class="_0 blank"></span>...........<span class="_0 blank"></span>...........<span class="_0 blank"></span>.....1<span class="_0 blank"></span> </span></div><div class="t m1 xa h3 ycc ff1 fs1 fc0 sc0 ls0 ws0">1.1 Objetivo do Trabalho.......<span class="_1 blank"> </span>...............................................................................2 </div><div class="t m1 xa h3 ycd ff1 fs1 fc0 sc0 ls0 ws0">1.2 Relevância do Tema......................................................................................2 </div><div class="t m1 xa h3 yce ff1 fs1 fc0 sc0 ls0 ws0">1.2.1 A importância da de<span class="_1 blank"> </span>cisão de localização de instalações............................2 </div><div class="t m1 xa h3 ycf ff1 fs1 fc0 sc0 ls0 ws0">1.2.2 A importância da de<span class="_1 blank"> </span>cisão de alocação dos estoques.................................3 </div><div class="t m1 xa h3 yd0 ff1 fs1 fc0 sc0 ls0 ws0">1.2.3 A importância da con<span class="_1 blank"> </span>sideração do ICMS em operações de distribuição<span class="_1 blank"> </span>..3 </div><div class="t m1 xa h3 yd1 ff1 fs1 fc0 sc0 ls2 ws0">1.3 Organização <span class="_0 blank"></span>do Trabalh<span class="_0 blank"></span>o.............<span class="_0 blank"></span>.........<span class="_0 blank"></span>..........<span class="_0 blank"></span>..............<span class="_0 blank"></span>..........<span class="_0 blank"></span>......<span class="_0 blank"></span>...........<span class="_0 blank"></span>.....4 </div><div class="t m1 xa h3 yd2 ff1 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m1 xa h4 yd3 ff1 fs1 fc0 sc0 ls0 ws0">2 <span class="ff2 ws1">ICMS</span>.................................................................................................................6 </div><div class="t m1 xa h3 yd4 ff1 fs1 fc0 sc0 ls0 ws0">2.1 Aspectos Gerais da Le<span class="_1 blank"> </span>gislação Tributária Brasileira.....................................6 </div><div class="t m1 xa h3 yd5 ff1 fs1 fc0 sc0 ls0 ws0">2.2 A Evolução dos Impost<span class="_1 blank"> </span>os sobre o Consumo.................................................7 </div><div class="t m1 xa h3 yd6 ff1 fs1 fc0 sc0 ls0 ws0">2.3 O ICMS..........................................................................................................9 </div><div class="t m1 xa h3 yd7 ff1 fs1 fc0 sc0 ls0 ws0">2.4 A Guerra Fiscal............................................................................................10 </div><div class="t m1 xa h3 yd8 ff1 fs1 fc0 sc0 ls0 ws0">2.5 Elisão Fiscal.................................................................................................13 </div><div class="t m1 xa h3 yd9 ff1 fs1 fc0 sc0 ls0 ws0">2.6 O Impacto da Reforma Tributária no ICMS.<span class="_1 blank"> </span>................................................20 </div><div class="t m1 xa h3 yda ff1 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m1 xa h4 ydb ff1 fs1 fc0 sc0 ls0 ws0">3 <span class="ff2">Revisão Bibliográfica</span><span class="ls2">.................<span class="_0 blank"></span>.........<span class="_0 blank"></span>......<span class="_0 blank"></span>................<span class="_0 blank"></span>.........<span class="_0 blank"></span>.........<span class="_0 blank"></span>........<span class="_0 blank"></span>.........22<span class="_0 blank"></span> </span></div><div class="t m1 xa h3 ydc ff1 fs1 fc0 sc0 ls0 ws0">3.1 Modelos de Gestão de Estoques..................<span class="_1 blank"> </span>...............................................22 </div><div class="t m1 xa h3 ydd ff1 fs1 fc0 sc0 ls0 ws0">3.2 Políticas de <span class="ff3">Risk Poolin<span class="_1 blank"> </span>g</span> em Redes de Instalações....................................31 </div><div class="t m1 xa h3 yde ff1 fs1 fc0 sc0 ls0 ws0">3.3 Modelos de Localização<span class="_1 blank"> </span> de Instalações......................................................35 </div><div class="t m1 xa h3 ydf ff1 fs1 fc0 sc0 ls0 ws0">3.3.1 <span class="_a blank"> </span>Modelos <span class="_a blank"> </span>clássicos <span class="_c blank"> </span>e<span class="_1 blank"> </span> <span class="_a blank"> </span>localização <span class="_a blank"> </span>de <span class="_c blank"> </span>instalações <span class="_a blank"> </span>que <span class="_a blank"> </span>desconsideram <span class="_a blank"> </span>os </div><div class="t m1 xa h3 ye0 ff1 fs1 fc0 sc0 ls0 ws0">custos de manutenção de estoque<span class="_1 blank"> </span>s..................................................................38 </div><div class="t m1 xa h3 ye1 ff1 fs1 fc0 sc0 ls0 ws0">3.3.2 <span class="_16 blank"> </span>Mode<span class="_1 blank"> </span>los <span class="_16 blank"> </span>de<span class="_1 blank"> </span> <span class="_16 blank"> </span>localização <span class="_16 blank"> </span>de <span class="_15 blank"> </span>instalações <span class="_16 blank"> </span>que<span class="_1 blank"> </span> <span class="_16 blank"> </span>conside<span class="_1 blank"> </span>ram <span class="_16 blank"> </span>custos <span class="_16 blank"> </span>e </div><div class="t m1 xa h3 ye2 ff1 fs1 fc0 sc0 ls0 ws0">manutenção de estoques sim<span class="_1 blank"> </span>plificados.............................................................44 </div><div class="t m1 xa h3 ye3 ff1 fs1 fc0 sc0 ls0 ws0">3.3.2.1 A evolução da incorporação dos esto<span class="_1 blank"> </span>ques e modelos matemáticos.....44 </div><div class="t m1 xa h3 ye4 ff1 fs1 fc0 sc0 ls0 ws0">3.3.2.2 <span class="_8 blank"> </span>Modelos <span class="_3 blank"> </span>de <span class="_3 blank"> </span>localização <span class="_8 blank"> </span>de <span class="_3 blank"> </span>in<span class="_1 blank"> </span>stalações <span class="_3 blank"> </span>que <span class="_8 blank"> </span>consideram <span class="_3 blank"> </span>custos <span class="_8 blank"> </span>de </div><div class="t m1 xa h3 ye5 ff1 fs1 fc0 sc0 ls0 ws0">estoque de maneira simplificada.<span class="_1 blank"> </span>......................................................................45 </div><div class="t m1 xa h3 ye6 ff1 fs1 fc0 sc0 ls0 ws0">3.3.3 <span class="_8 blank"> </span>Modelos <span class="_8 blank"> </span>de <span class="_8 blank"> </span>localiz<span class="_0 blank"></span>ação <span class="_8 blank"> </span>de <span class="_8 blank"> </span>instalações <span class="_8 blank"> </span>que <span class="_3 blank"> </span>consid<span class="_1 blank"> </span>eram <span class="_3 blank"> </span>o <span class="_8 blank"> </span>efe<span class="_1 blank"> </span>ito <span class="_3 blank"> </span>da </div><div class="t m1 xa h3 ye7 ff1 fs1 fc0 sc0 ls0 ws0">centralização dos estoques.....<span class="_1 blank"> </span>..........................................................................54 </div><div class="t m1 xa h3 ye8 ff1 fs1 fc0 sc0 ls0 ws0">3.3.3.1 O efeito portfolio (<span class="ff3">po<span class="_1 blank"> </span>rtfolio effect</span><span class="ls2">) e a sua ev<span class="_0 blank"></span>olução........<span class="_0 blank"></span>.........<span class="_0 blank"></span>...........<span class="_0 blank"></span>..54 </span></div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div>
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