THE INFLUENCE OF SPECIAL DRAWBACK SYSTEM ON LOGISTIC ACTIVITIES IN MECHANICAL CAPITAL GOODS COMPANIES

Abstract

This research, of descriptive nature, aimed to know how the drawback system was managed. For this, the performance of logistics activities between Micro and Small Sized Enterprises (MSEs) and Medium and Large Sized Enterprises (MLEs) of the mechanic capital goods sector was compared. Based on integrated logistics management, it utilized of semi-structured questionnaires to collect data in a sample of 73 companies. The data, treated by the descriptive statistical and nonparametric techniques of Mann-Whitney, Kolmogorov-Smirnov and Chi-Square (2), showed that of the total of 20 variables, 45% had different logistics performance, being 15% favorable to (MSEs) and 30% favorable to (MLES). From these results, it can be concluded that the influence of the drawback system: a) in the MSEs, it occurred in the stage of supply of imported components or raw materials in the scope of quality and costs, b) in the MLEs it occurred in the stage of support and exportation manufacturing focusing in production efficiency, the development of new foreign markets and clients, finally, the compensating contribution margin. Moreover, there were no evidences that the competences and skills acquired by the usage of drawback system were diffused to the modernization of manufacturing facilities, improvement of technical coefficients of raw materials aggregation to the product or administrative capacity in order to improve the competitive positioning in the internal market.