REINALDO TOSO JÚNIOR

Mestre em Administração pelo Mestrado Profissional em Administração da
UNINOVE

JOSÉ ANTONIO ARANTES SALLES

Professor Doutor do Mestrado Profissional em Administração da UNINOVE

Resumo

Neste trabalho, desenvolve-se um modelo estratégico de gestão da cadeia de suprimentos em um sistema de entrepostamento aduaneiro para uma empresa prestadora de serviços de manufatura. Para tanto, são apresentados conceitos da gestão estratégica e logística, as características da empresa e as modificações necessárias para a implementação do modelo formulado com base nas diretrizes da empresa e na legislação aduaneira brasileira. As principais vantagens do modelo foram apresentadas com o objetivo de verificar os ganhos econômicos e estratégicos na preparação da empresa para a competição global.

Palavras-chave: logística; entreposto aduaneiro; sistema ERP; gestão da cadeia de suprimentos.

Abstract

An strategic model of supply chain management in a
bond under customs control model for a contract
manufacturer company is developed on this paper.
To attend this purpose were presented concepts of
strategic management and logistics, some company's
features and the necessary changes to implement the
presented model, based on the company's directions
and the Brazilian's customs law. The main advantages
and difficulties are presented to verify the economic
and strategic returns in the process to prepare the
company to the global competitive.

**Key words:** logistics; in bond under customs; ERP system; supply chain management.
# Active methodologies with the use of integrated mock-ups to the teaching of the logistic subject

Reinaldo Toso Jr, Luis Borges Gouveia

► To cite this version:

Reinaldo Toso Jr, Luis Borges Gouveia. Active methodologies with the use of integrated mock-ups to the teaching of the logistic subject. International Journal of Advanced Engineering Research and Science (IJAERS), 2019, 6 (11), pp.031-040. 10.22161/ijaers.611.5. hal-02366942

HAL Id: hal-02366942

https://hal.science/hal-02366942

Submitted on 16 Nov 2019

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<figure><img src="image_1.png" /></figure>
# 1- A logística na globalização

A globalização pôs em evidência a gestão estratégica internacional, em que a disputa por mercados leva à melhoria dos serviços oferecidos ao cliente, redução dos custos, aumento da produtividade e maior desenvolvimento tecnológico. A globalização não só colocou os consumidores em contato com outros produtos, mas também levou as empresas ao nivelamento tecnológico pela penetração da tecnologia em vários setores da sociedade.

Em decorrência da globalização e conseqüente intensificação do comércio internacional, a gestão logística, como estratégia de vantagem competitiva (PORTER, 1986:260-263), vem ganhando cada vez mais importância e extrapola as fronteiras da empresa, numa lógica de integração de toda a cadeia produtiva, ou cadeia de suprimentos, hoje dispersa pelo planeta (DORNIER et al., 2000:371). O uso da logística internacional como ferramenta estratégica possibilita a geração de vantagens competitivas para as empresas que operam nesta arena global, conferindo mais flexibilidade à gestão integrada das suas redes produtivas, indo, deste modo, muito além da economia em fretes. (BOWERSOX e CLOSS, 2001:66)

Isso representa, para a empresa, a possibilidade de diminuir o custo de capital em razão de o pagamento dos impostos ocorrer mais próximo do momento de produção e, conseqüentemente, do faturamento.

# 2- A aspectos metodológicos

O presente trabalho resulta de um estudo de caso em uma empresa de manufatura sob contrato do segmento eletrônico e de telecomunicações, instalada na região de Campinas, São Paulo. Propõe um modelo logístico de entrepostamento aduaneiro, cujo objetivo é conferir flexibilidade e

competitividade às operações da empresa estudada. Segue-se, aqui, a tendência exploratória sobre fundamentos lógicos para sustentar o estudo de caso na sua validação final e não se mantém apenas um papel informativo, mas desempenha-se também função interrogativa, com perguntas e propostas de solução na elaboração do modelo, viabilizadas por elementos da pesquisa-ação (THIOLLENT, 1996), que possibilitam, na resolução dos problemas, a tomada de consciência e a produção de conhecimento na formulação do modelo que propõe aumentar a competitividade e a flexibilidade.

# 3- Delineamento do problema

É possível dividir a Logística de maneira grosseira (visto que a logística é integrada) em três módulos: *aquisição > produção > expedição* (DORNIER, 2000: 42; BOWERSOX e CLOSS, 2001: 44 e DAY, 1990: 170). Neste trabalho, analisaremos uma flexibilização no módulo de aquisição para matérias-primas importadas (componentes eletrônicos de elevado valor agregado).

O maior desafio das empresas brasileiras fabricantes de produtos que empregam alta tecnologia está relacionado à aquisição de máquinas e matérias-primas no mercado internacional, uma vez que nem todas as necessidades são atendidas pelo mercado nacional, e quando se fala em produtos de alta tecnologia temos até 80% dos componentes importados (SIQUEIRA, 2001 e STAUB, 2001). Além disso, torna-se impossível, para as empresas instaladas no Brasil, o uso em larga escala do financiamento local porque as taxas praticadas no mercado doméstico são superiores às internacionais, o que torna a manutenção de estoques algo extremamente difícil (FLEURY *et al.*, 2000:182)

Se, por um lado, as empresas buscam a satisfação do cliente reduzindo prazos de
# Active methodologies with the use of integrated mock-ups to the teaching of the logistic subject

Reinaldo Toso Júnior<fnref n="1" />, Luis Borges Gouveia<fnref n="2" />

**Abstract**— This report is about the use of an active methodology by means of practical activities in a preexisting multimodal mock-up that serves as a teaching instrument. It happened in the night business management technology undergraduate course in the fourth semester. The logistic and practice subject involved the integration of the logistic knowledge and the mock-up by the means of the use of QR CODE tags that could send the visitor to the mock-up to a website where there is an explanatory text for each situation of the mock-up. Concomitant with this activity the student also can insert the company that they created in the course integrator project (CIP) in the mock-up in a way that was coherent and credible with the context. The goals had been met successfully in a way that students could not just integrate knowledge, but also theoretical and practical aspects.

**Keywords**— active methodology, integration, logistic teaching, QR CODE, technological teaching.

## I. INTRODUCTION

The place where this work started was in Fatec Indaiatuba. Fatec Indaiatuba “Dr. Archimedes Lammoglia”, located at Dom Pedro I Street, 65, in the Cidade Nova neighborhood, in Indaiatuba, SP, Brazil, is an undergraduate courses unity of State Center of Special Technological Education “Paula Souza” – CEETEPS, known as “Centro Paula Souza”, a linked local authority (autarchy) to the Economic Development, Science, Technology and Innovation Department (SDECTI) from São Paulo State Government, that rules 73 Technology Colleges (FATECs) and 223 Technological Schools (ETECs) (CENTRO PAULA SOUZA, 2018).

Fatec Indaiatuba was founded in 1993 and Paula Souza Center was founded in 1969 aiming to make skilled labor to the job market. The name Paula Souza was given to pay homage to the professor and engineer Antonio Francisco de Paula Souza (1843 – 1917) that founded the Polytechnic School of the University of São Paulo (PolyUSP) and always defended the school part as a mean of making professionals (CENTRO PAULA SOUZA, 2018).

Curious it, it was in the early 70s of the 20th Century, when employers in North America and in Occidental Europe begin to look for professionals specialized in logistics, this interesting management area, and the first concepts of the business supplies chain had been based. The current undergraduate courses (Fatec Indaiatuba, Dr.

Archimedes Lammoglia, 2018) of Fatec Indaiatuba are business management, services management, foreign trade, computer network, analysis and development of systems and airport logistics. All of them three years length.

The undergraduate course in which this report happened is the business management technology in the night shift.

The subject was logistics with four hours per class every week and in this semester (the first of 2019) it was divided in two days with 2 hours per class for the week. The total workload to twenty school weeks is of 80 hours per class.

The class's practice was active methodology, having the professor as a facilitator and the mediation tool was a lab where there is a multimodal mock-up, teaching instrument resulted from a study project that had the use of the mock-up to the improvement of the logistics teaching (Junior, 2014). Professor counted with the orientation of his doctor's degree guide to the execution of the activity.

## II. CLASS PURPOSE AND DEVELOPED SKILL

Class purpose is the improvement of the logistics teaching through activities semiautonomous with academic challenge providing to the student, more autonomy in the process of the knowledge achievement, in a way that is capable of identifying, relate, and plan what they are going to do and in this process the search for knowledge

<footnote n="1">¹Doctorate student in projects. Universidad Internacional Iberoamericana (UNINI). Campeche, Mexico. Associated teacher at Faculdade de Tecnologia Indaiatuba (FATEC ID). Indaiatuba- SP. Brasil.
https://orcid.org/0000-0002-8479-7832
http://lattes.cnpq.br/7474365492502365</footnote>

<footnote n="2">² Full Professor. Science and Technology Faculty. Universidade Fernando Pessoa (UFP). Porto, Portugal.
http://orcid.org/0000-0002-2079-3234
http://lattes.cnpq.br/1749838249499281</footnote>
entrega a custos competitivos, por outro, ocorre
a necessidade de trabalhar com estoques cada
vez menores (FLEURY et al., 2000:182).
Transportando este cenário para o mercado
internacional, no qual o ciclo de vida dos
produtos é encurtado pelas constantes
inovações tecnológicas, o esforço no
gerenciamento de estoques e flexibilidade exige
das empresas, neste mercado, um 'estado de
excelência'. Esta busca pela flexibilidade, sob o
ponto de vista logístico, nada mais é do que a
habilidade de rapidamente programar as
compras, a produção e as entregas de acordo
com as necessidades do cliente, adequando as
operações logísticas aos volumes e prazos
exigidos, o que leva a conferir forte ênfase ao
gerenciamento dos estoques. Os objetivos
operacionais desses estoques podem ser
divididos genericamente em mudanças
previstas no suprimento e na demanda,
estoques que protegem contra incertezas e
aqueles que permitem produção ou compra de
 lotes econômicos. (BALLOU, 1993: 66-67;
BOWERSOX e CLOSS, 2001: 224-225; MOREIRA,
1998: 464 e BALLOU, 2001: 251-253)

Neste estudo de caso, o benefício da
compra em lotes econômicos ocorre por meio
de negociações globais, em que se busca trazer
cargas consolidadas em um único embarque do
fornecedor. A natureza das operações da
empresa manufatureira onde ocorreu este
estudo de caso é a fabricação sob encomenda
(*make to order*), que se impõe ao conceito de
fabricar para estocar (*make to stock*). De fato, as
operações de uma empresa de manufatura sob
contrato são 'parte' das operações e ações de
marketing do cliente; por isso, dependem dele.
A concorrência global entre as empresas
evidencia a importância central de controle do
tempo de cada etapa do processo ao longo da
cadeia de suprimentos, na qual a variabilidade
maior da demanda está nos prazos de cada
etapa. No entanto, existem desafios entre o
equilíbrio de custos e os prazos, portanto é

interessante contrabalançar ressuprimento
com consolidação de cargas. (FLEURY et al.,
2000: 191)

Este delineamento serve de ponto de
partida para explicar que a programação da
produção (ou seqüenciamento) baseia-se no
que foi planejado e se transforma na medida
em que as requisições são confirmadas, ou não,
nos prazos e quantidades durante a negociação
dos pedidos com os fornecedores, além dos
imprevistos ou mudanças de última hora. Nas
operações logísticas da empresa onde se
realizou o estudo de caso, a enorme
complexidade das cadeias de suprimentos,
aliada às estratégias de estoque com
distribuição escalonada, levou a empresa a
explorar o conceito de consolidação (FLEURY et
al., 2000:159; BOWERSOX e CLOSS, 2001: 327 e
406), pois a remessa de grandes lotes por longas
distâncias é muito mais barata do que o envio
de cargas fracionadas. Com esse tipo de arranjo,
cada elemento da cadeia pode conseguir custos
totais de embarque menores do que os de
embarques individuais. (BOWERSOX e CLOSS,
2001: 327)

O desafio da consolidação é a flexibilidade,
o eterno equilíbrio entre custos e serviço ágil
(FLEURY, 2000: 153). Entende-se por equilíbrio
a aplicação dos múltiplos tipos de nós
(métodos de distribuição e armazenagem) que
se empregam na logística internacional. Na
empresa estudada, as operações de consolidação no exterior ocorrem em Miami, EUA, e
são fruto da negociação entre a empresa e o
agente prestador de serviços escolhido. Nos
dias atuais, o esforço do Gerenciamento da
Cadeia de Suprimentos é a integração externa,
além dos limites dominados pela empresa
(FLEURY et al., 2000: 37). Nas empresas de alta
tecnologia, o elevado valor agregado de seus
produtos e a 'volatilidade' das demandas fazem
com que boa parte da estruturação de seus
fluxos logísticos se oriente para embarques
aéreos. A decisão pelo modal ou pela
(research) in view that not all subjects or texts to subsidize
what is done is given prior, these come up.

Another skill is the capacity of working in group,
understand differences and organize the different
perspectives and views to a common goal, cooperate,
congregate and organize.

### III. A MOCK-UP AS AN INSTRUMENT

In the process of teaching, it is ensured by the studies
of Vygotsky (1991) that the process of assimilation is
through signs, as it was already approached previously.
Despite signs and instruments being different, they can be
used in the same way in processes of learning.

One of the possible ways is the use of mock-ups as
teaching instruments. This is not an unknown way, in the
doctor's degree thesis of Francischett (Francischett, 2001),
the author corroborates the viability of this instrument in
Geography teaching and uses not only Vygotsky, but also
uses Pierce's work to explain that the use of signs in
teaching uses the triad = relation, relativity and
intermediation. Semiotic is, necessarily, triadic: when
relation gets into experience.

It is established the relation of the interpretant,
respective and consequently, a third party (terceiridade)
(Silveira, 1989). A representation is an object and can be
an instrument.

As it has been described, mock-up can be an
instrument to teaching, and when it comes to mock-ups, it
can contain icons, like replaced signs or a set of signs, or
even it can be a sign. Although it can be presented as a
model, a scale representation, even as a project draft, that's
why traditionally it has been linked to architecture and
civil engineer, it can be used in other areas, as in the work
of Bergatin (2013) that uses tactile mock-ups to teach
chemistry. Therefore, instrument of teaching mediated by
the teacher.

This meets Vygostky's studies (Vygotsky, 1991) where
he says that social activities, the relationship with the
environment shape the formation of the individual.

The use of representative models of a construction idea
comes since Antiquity (Salmaso & Vizioli, 2013), it's
some kind of construction doll. It was the mean that
existed that got closer to simulation virtual models by
digital means (Seel, 2017).

Before drawings made with the help of a computer,
mock-ups were the ones that worked as a study model or
an idea presentation, both of real estate constructions and
boats. They were the main of modeling for analysis not
only of architectonic aspects or behavior but also to
illustrate or exemplify execution processes still in the
phase of project.

Until the last quarter of the 20th century, they were the
main mean of modeling and representing until computers
acquired a capacity of enough processing to be able to
reproduce in a virtual way views and aspects of behaviors
that it was possible with mock-ups only (CREATIVE
MECHANISMS STAFF, 2019).

It is important to highlight that these mock-ups had lots
of limitations in representations due to miniaturization, of
construction materials and the difficulty of represent
aspects as load or structural weight. Over time, the mock-
ups, besides being used in architecture and engineering,
also went to other areas, the miniaturization and the
imitation of elements and pieces in real-size awake the
ludic, among the most popular there are model railroading,
ship models, model aircraft and car models.

These models, in all of their ways, are not just a hobby,
but an interesting educational instrument. One of the most
interesting is the Lancashire & Yorkshire Railway School
of Signaling (Brook & Munthe, 2009), it's a railway model
in reduced scale built in 1912 to the teaching of railway
signalization, it has the registry 1995-7856 from the
Science Museum Group of UK and it's part of the
permanent collection (THE SCIENCE MUSEUM
GROUP, 2019).

In this process of digital world emerge the virtual
mock-ups and the process of miniaturization also goes
through printing in 3D printers making the virtual object
becomes real and like this, the assisted and helped by
computer projects not only provide a bigger dynamic in
the application of the simulation as virtual representations
with complex mathematic models that simulate extreme
situations or explore flaws in the project, making the
fabrication of prototypes not only faster and more
economic but also more reliable since the beginning
because it anticipates the technical difficulties of
accomplishment (Lirola, Castañeda, Lauret & Khayet,
2017).

The simulators can create and operate virtually
production systems very complexes and these simulators
when adapted to the game, create virtual environments that
simulate historical, commercial, military contexts,
exploring with great complexity strategical aspects and
like this, create and reproduce virtual worlds based on
credible aspects when technically grounded (Himma &
Tavani, 2008).

The telic paratelic engagement in these situations is
very big due to the fascination that they exert, like it was
commented previously, adults are the biggest buyers of
electronic games (Deterding, 2013).

However, even with the advance of the virtual, of the
digital, mock-ups find their space inside education, like
combinação de vários modais vai muito além de prazos e valores de frete: dependem das condições geográficas, infra-estrutura, legislação, aspectos mercadológicos e tipo de carga. (DORNIER *et al.*, 2000: 97)

## 4- Modelo atual

O fluxo logístico atual baseia-se no estabelecimento de um ponto de consolidação fora do território brasileiro para a recepção das mercadorias – cross-docking (FLEURY *et al.*, 2000:157) –, com embarques semanais visando à redução dos custos de fretes e das taxas de serviços por operação. (BALLOU, 2001:204; BOWERSOX e CLOSS, 2001:239)

<figure><img src="image_1.png" /><figcaption>Figura 1 - Modelos do Fluxo Atual</figcaption></figure>

*DI - Declaração de Importação (despacho aduaneiro de importação).

Fonte: Elaboração dos autores. Descreve os processos operacionais atuais na empresa estudada.

No modelo 1, a carga é desembaraçada diretamente no aeroporto (zona primária) e no modelo 2, é removida para uma Estação Aduaneira do Interior – EADI (zona secundária), para se beneficiar de taxas menores de armazenagem durante o processo de despacho aduaneiro (desembaraço).

As taxas de serviços por operação são únicas: taxa de emissão de conhecimento aéreo, taxa de abertura do processo na Receita Federal, taxa de despacho aduaneiro etc. (VAZQUEZ, 2001). Nesse processo, é preciso verificar se o fluxo atual ajusta-se às necessidades da empresa ou, em caso de resposta negativa, estudar formas de adaptá-lo. Na mesma situação estão as cargas atracadas em processo de desembaraço aduaneiro (liberação da importação). Se um item se torna crítico, não há como liberá-lo isoladamente: todos os itens são liberados juntos; caso um deles tenha problemas (quantidade errada, classificação tarifária ou part number errado etc.), os demais devem aguardar a retificação da Declaração da Importação (DI) antes de serem liberados (VAZQUEZ, 2001), pois a legislação não permite fracionar cargas nas operações apresentadas nos Modelos 1 e 2.

Além do aspecto logístico e do fluxo do processo, existe o impacto financeiro. Nem sempre a necessidade dos componentes é imediata, porém é necessário mantê-los ao alcance da fábrica, visto que serão usados em duas ou três semanas, podendo ocorrer problemas que antecipem o uso. O impacto financeiro nesse processo decorre, muitas vezes, do desembaraço total de cargas de U$ 15 milhões, com recolhimento dos impostos de importação (II) e sobre produtos industrializados (IPI) no ato da liberação (que, juntos, giram em torno de 15%, se considerada a média histórica da fábrica para 2000 e 2001), apenas para cobrir uma demanda imediata de mercadoria. Esse descompasso tributário exerce grande pressão sobre o fluxo de caixa da
something plastic, palpable, especially if they count with the planning and construction by the students. To explore this palpable part of the process, modeling with the hands, drawing, tracing, measuring, cutting and gluing provide a feeling of accomplishment, of construction. Mock-ups can be made of a various number of materials easily found in people's daily basis, technical materials only are not necessary in the world of professional mock-ups if the goals were didactic and ludic to engagement and learning (Junior, 2018)

#### IV. ACTIVE METHODOLOGIES

In the teaching of teenagers and adults the traditional methodologies, that were developed and applied over time, where the student assumes a passive part and all the unfolding of the class is focused on the teacher or the subject, doesn't have so much effect compared to previous generations. Although it's about adult literacy, the work of Faoto & Dias (2014) has in its reflections the heartwood of teaching to adults.

In contemporary times, the processes of schooling that wish and give opportunity to the emancipation demand interdisciplinarity, where the educator can see the whole picture, not by the simple summation of parts that make it, but for the perception of that must be allowed that the thought and the learning happen based on dialogue among the several areas of knowing.

(Faoto & Dias, 2014, p. 399)

Social and technological factors have been altering the behavior and expectations of students, especially among the young adults (Abi-Raad, 2018). That's why active methodologies of learning where the student is put in an active position have been studied. The active methodologies are many, but they have this main characteristic: putting the student as an agent of their own learning (Rocha & Lemos, 2014).

These social and technological aspects had already been explored previously and we're given a few tips or ways to these active activities applied on the teaching. The most common are inverted class, games, problems method, projects method, hybrid teaching, study and method of case and group activities. The mobile devices is another

example that can be used in this social and technological context. (Pereira & Dinis & Gouveia, 2019).

There are a lot of ways to explore the active methodologies (Committee on Developing a Framework for an International Faculty Development Project on Education About Research in the Life Sciences with Dual Use Potential, 2013, p. 29) and it is not intended to run out of the subject, it is intended here to explain two concepts that justify themselves by related aspects in this work and its conduction: Learning Based on Problems and Learning Based on Projects.

According to Sankey and Hunt (2003) the active methodologies are justified by the following aspects:

- Search for knowledge with technologies.

- Stimulation of curiosity.

- Doubt point—the academic challenge.

- Process of facilitation by the professor.

Preparing and planning of the professor, the students and the resources.

- Feedback about the process to the students.

For that to be possible, a change of posture or work, putting the student as central point and actor in the search of their knowledge, demands an educational project and this educational project might be confused with the learning process.

Therefore, it is important to understand how these methodologies intertwine.

According to Davis and Wilcock (2004, p. 51) the study of case or the method of case (Sharma, 2006) is a popular way and plays a very important part in the development of abilities and skills. However, Sharma (2006) explains that study of case is used in teaching, may or may not have some practice involved and method of case refers to real life cases, therefore, it is understood that modified cases by the teacher aiming certain aspects are study of case. According to the same author, study of case was created in 1880 in Harvard (Sharma, 2006, p. 51) in Law School by Christopher Langdell. After that, the method was extended to other areas of education, highlighting health/medicine area, besides, of course, the area of law itself.

By the reading of the authors (Davis and Wilcock, 2004 and Sharma, 2006) it is noticed that is a method well documented, because as a method it doesn't apply when the problem is identified soon (or given soon). Davis and Wilcock (2004, p. 51) consider the study of case an activity centered in the student.

In this method of case there are multiple views or approaches to the problem, fact that students learn in a more effective way when these are involved in the case, involved in processes of learning so they can approach the
empresa, principalmente no Brasil, onde os
juros bancários são muito altos e a captação de
dólares nos bancos internacionais está atrelada
ao risco cambial (DORNIER *et al.*, 2000: 536-
542; VAZQUEZ, 2000: 252-265). Deve-se
ressaltar que a mercadoria em trânsito, que não
entrou na fábrica, não é vista oficialmente
como estoque, embora seja incluída nos
cálculos da empresa (BOWERSOX e CLOSS,
2001: 229; BALLOU, 2001: 279). A este capital
imobilizado também se somam os estoques
parados na fábrica, sejam eles estoques de
segurança, decorrentes de erros de
planejamento, ou cancelamento de pedidos.
(BOWERSOX e CLOSS, 2001:218)

Se, por um lado, existe a inflexibilidade
para uma personalização das necessidades
produtivas (que são as do cliente), por outro, há
um fluxo de caixa sob a pressão de elevadas
somas a cada embarque, sem os benefícios das
operações globais, caso se deseje renegociar
estes estoques com fornecedores ou outras
unidades ao redor mundo, o que se deve ao fato
de os estoques nacionalizados estarem com
sobrecarga de impostos.

5- Modelo proposto

Ao estudarmos as possibilidades previstas
na Legislação Brasileira, encontramos um
modelo que se adapta às necessidades de
flexibilidade, custos, prazos e fluxo de caixa.
Assim, o modelo proposto foi obtido atendendo
à legislação brasileira e baseou-se princi-
palmente no exemplo de Ballou (2001:204),
seguido de Bowersox e Closs (2001:327).

<figure><img src="image_2.png" /><figcaption>Figura 2 - Modelo Proposto</figcaption></figure>

Fonte: Ballou (2001: 204), Bowersox e Closs (2001: 327) e IN249.

Neste estudo de caso, um centro de
consolidação logístico entrepostado foi a
melhor maneira de administrar a complexidade
das necessidades da fábrica e dos clientes. Esses
centros são apenas depósitos onde as cargas
recebidas são armazenadas e, depois,
reconfiguradas e reparceladas para expedição,
atendendo às múltiplas necessidades dos
clientes. A grande vantagem nessa operação é
que os itens de custo durante o processo são
frete, manuseio, seguro e armazenagem, o que
coloca a mercadoria nos mesmos patamares do
mercado internacional, já que, nesta situação,
não há o recolhimento dos impostos, pois a
carga permanece em território nacional sob
tutela alfandegária, como se fosse uma carga
case by multiple ways or lines of approach, which can also be found in Hiller (2002, p. 208) when she explains that the more details the case has, the more students can develop and learn and Sharma explains that the key to success to the method of case is the choice of the right situation-problem (Sharma, 2006, p. 195).

An important detail is about the difference of the study of case or method of learning based on problem (problem-based learning – PBL), because PBL encourages the student identifying their own learning goals and the study of case (Davis & Wilcock, 2004, p. 51) has more elaborated and outlined parameters in the case that it is introduced to include scientific principles and specific programmatic contents that the teacher wishes working to develop the learning inside the menu or research line.

Here I would like to explain the difference of problem-based learning (PBL) from project-based learning (PjBL), in the project-based learning usually there's something that needs to be done or elaborated (Uden, 2006, pp. 38-39), can be a product (Farenga, 2005, p. 189), artefact or a process. And as it has been said in the problem-based learning, all the focus is in the problem. Project-based learning is closer to study of case. (Davis & Wilcock, 2004, p. 51).

Project-based learning results in more engagement of the participants and provide more experience and in this kind of learning, the critical thought and cooperation are more developed (King, 2017).

<table><caption>Board 1 – Comparison of the methodologies</caption><thead><tr><th>Method of Case/Study of Case</th><th>Problem-based learning</th><th>Project-based learning</th></tr></thead><tbody><tr><td>Guided by the case offered by the teacher. The case is already prepared to reduce the possibilities of solution.</td><td>Guided in the activity offered by the teacher.</td><td>Problem is given, but how it will be approached is defined by the students.</td></tr><tr><td>Teacher supervises</td><td>Teacher supervises</td><td>Facilitator teacher.</td></tr><tr><td>Students must analyze and point out the possible solutions and define the best solution or strategy to work the case out.</td><td>Students must produce a solution or strategy to work the situation out.</td><td>Work the problem out must be part of the task, but the focus is on management, but there isn't barriers or limits.</td></tr><tr><td>It demands</td><td>It demands</td><td>The students</td></tr></tbody></table>

<table><tr><td>study and the solution is based on prior knowledge</td><td>study and the solution is based on prior knowledge</td><td>are the ones who define what will be needed to work the problem out.</td></tr></table>

Based on: (Davis & Wilcock, 2004, p. 52); (Uden, 2006, p. 38) and (Moallem, Hung, & Dabbagh, 2019, p. 91).

These forms of active methodologies now begin to intertwine with TICs, forming new arrangements, like the blended learning and also forming what concepts as a flipped classroom and are methodologies or processes still in transformation (Reidsema, Kavanagh, Hadgraft & Smith, 2017, pp. 6-10).

The work of Trevelin, Pereira and Neto (2013) introduce an interesting study of case with flipped classroom with a duration of two years and involved 148 students, in this work, using active methodologies they managed to reduce failure rates comparing to traditional methodologies

By the data presented, it is possible to see that there was a quantitative improvement of results because the number of failed students decreased and also there was a qualitative improvement because the great majority of students, that is, 90% of them say through the questionnaire having preferences by the new applied methodology.

(Trevelin, Pereira & Neto, 2013, p. 12).

The authors (op. cit.) took care of mentioning that other variables must be taken in consideration in the analysis of these results. What meets other work, with application of the learning based on projects, in this one, authors Santin and Ahlert (2018) highlight that the time dedicated to studies and prioritization or not of this time might affect the yield, in this work 90% of the students worked.

In the work of Piva Jr. and Cortelazzo (2019), authors report that they used in 20% of the classes (the most difficult topics) of the subject of TI Fundamentals. The methodology of the flipped classroom and the results were very interesting: "Results indicate a significant improvement in learning, superior to 65%, and a better global learning from students, expressed by the reduction of the standard deviation of its averages" (Jr. & Cortelazzo, 2019, p. 34).

Another interesting work about active methodologies is Freeman's (Freeman et al., 2014 a) that had analyzed 225
em trânsito. O recolhimento do II e IPI ocorre
somente no momento de uso (nacionalização)
e a carga pode ser desembaraça em lotes, caixas
ou até em uma única unidade. (VAZQUEZ,
2001; In 249)

O EADI é o terminal (ou depósito) alfandegado público habilitado para este regime de operação, constituindo o fiel depositário da carga. Esta vantagem agregada permite a terceirização total da operação de armazenagem (BOWERSOX e CLOSS, 2001:337-338). Dentro do EADI ficam também os fiscais da Receita Federal exclusivamente nomeados para aquele terminal.

O fluxo de caixa é resolvido com a
possibilidade de desembaraços parciais,
permitindo à empresa flexibilizar o pagamento
dos tributos de acordo com as etapas de
produção (e, como conseqüência, do fatu-
ramento), reduzindo, assim, o ciclo financeiro.
Na negociação com os fornecedores, para obter
maiores prazos de pagamento a partir da data
do embarque, tem-se a grande vantagem de a
mercadoria ficar consignada, podendo ser
enviada a qualquer parte do mundo, caso não
seja consumida no prazo estabelecido.

Identificado o processo que atende às
necessidades da empresa, a segunda fase é a
adequação desse processo ao regime de
entrepostamento. Para tanto, contamos com o
forte apoio do setor de tecnologia da
informação no desenvolvimento de módulos no
sistema ERP – *Enterprise Resources Planning* da
empresa, ou seja, todo o processo será rastreável
pelo sistema, sem a dependência de terceiros. A
terceira fase é a cooperação de fornecedores e a
integração/treinamento de todos os envolvidos
na operacionalização do sistema.

6- Resultados e conclusões

O desenho do modelo de Entrepostamento Aduaneiro aqui exposto foi também avaliado operacionalmente. Com base nesse desenho, foi

possível levantar as especificações técnicas e
efetuar as cotações e cálculos para a quantificação
dos retornos. Muitos aspectos positivos oriundos
desse processo, pela maior flexibilidade,
poderiam mostrar-se, a princípio, intangíveis,
mas a viabilidade operacional permitiu
quantificar a maioria deles. Não foram
considerados os detalhes financeiros relativos aos
ganhos obtidos com a diminuição da imo-
bilização de grandes capitais, para pagamento
tanto de fornecedores quanto de impostos sobre
os estoques das mercadorias importadas, nem o
detalhamento dos sistemas informatizados e das
operações de movimentação de carga. Também
alguns procedimentos aduaneiros não foram
detalhados, visto que os processos são totalmente
operacionais e normatizados pela legislação
vigente. Apenas as etapas-chave ou pontos
principais relevantes à logística foram tratados.

Considerando-se a gestão da cadeia de
suprimentos, observa-se que a flexibilidade
oferecida pelo entrepostamento aduaneiro
pode ser combinada com outras operações pelo
fato de ajustar-se às particularidades de cada
operação, de seu gerenciamento e controle, e de
apoiar-se fortemente em sistemas de
informação atuais. Recomenda-se este modelo
nos casos em que se deseja flexibilidade nas
operações de importação, com ganhos
operacionais expressivos sobre imobilização de
 estoques, especialmente em mercados cuja
demanda seja instável, com risco cambial
atrelado, e os valores movimentados ao longo
da cadeia, expressivos. O modelo logístico
também se adapta ao modal marítimo ou às
operações multimodais, o que o torna, com a
redução de fretes, ainda mais atraente.

Resumidamente, pode-se dizer que os
estoques médios admitidos na empresa cairão
para uma semana e o restante permanecerá no
EADI sem a tributação ocorrida na
nacionalização dos modelos praticados (1 e 2),
além da possibilidade de devolução de
excedentes.
studies and identified that active methodology in these studies were 1.5 times more efficient than traditional methodologies. However, the authors were also cautious regarding the results about the universalization of results because of heterogeneity.

Even though, Freeman et al. work (op. cit.) receive critics in relation to what they determine passive methodologies, because they use the term “lectures”. Among other issues, the critic was that it didn’t occur a way of distinction or categorization these classes or expositive methods (Hora, 2014), which became necessary an explanation by the authors (Freeman et al, 2014 b) that the analysis didn’t make no distinction of methodologies purely expositive and some other ways combined, which it could elevate even more the efficiency of active methodologies from those purely expositive.

This is for demonstrating how difficult it is to determine by quantitative means, processes so complex that involve learning and its methodologies. However, we can't deny that time and perseverance in healthy and consistent teaching strategies improve teaching.

## V. USED ACTIVE METHODOLOGY AND ITS JUSTIFICATION

The used methodology was the flipped classroom one by a mediation instrument that is a complete mock-up that represents a supply chain with all the modals and other actors in the supply chain, including a city with approach to urban mobility, like a freight village with many primary and secondary business. Active methodologies are a very interesting teaching method, an example large used is the beer game, a complex game used to apply knowledge to solve logistics problems (Lau, 2015).

The students from the business management course have course integration projects (Projeto Integrador de Curso - PIC) that is elaborated in group, and in the fourth semester they must develop the business (product, commerce or service) of the company already created in third semester. This project continued in every semester involve the subjects of the semester in a way they integrate as the work advances. For this accomplishment, this is organized in groups about six students, may vary for more or for less, in a way that adjusts to the reality of each semester (Fatec Indaiatuba – Dr. Archimedes Lammoglia, 2017).

Parallel to this integrator course project (PIC) in the subject of logistics, it was offered the opportunity to students to integrate the integrator course project in the mock-up or the accomplishment of other activity suggested by the teacher in the mock-up, being able the

students to use their own PIC group or other form of organization.

When the student's choice was to use what they had been developing on PIC, practice is the inclusion of the business, commerce or service inside the representative structure of the mock-up, for example, the installment of a commerce in the mockup's city and this commerce must be both representative to PIC and the mock-up's context (coherence and likelihood).

The suggested activity by the teacher was the identification of parts, pieces, situations, setting and/or installments in the mock-up related to the logistics and supply chain. The interdisciplinarity context create a complex situation and challenge opportunity for the students to apply the knowledge (Power & Handley 2019).

For both options, it must be also elaborated an explanatory text, the recording of this text in the mock-up's blog and a making of a QR CODE (Prass, 2011) to be fixed next to the representative item that the text describes/explains. This way, through an app that can be downloaded from the internet, it is possible to read QR CODE and this will send directly to the text already recorded in the blog that explains that detail or aspect of the mock-up.

What justifies both suggestions are the use of the ludic (mock-up) as a stimulation element to young adults, the academic challenge that the suggestion represents and at the same time not deviating from the content of the classes in the subject of logistics and the integration of that inside the context of the integrator course project, that already contain subject aspects, but also makes the extrapolation to other logistics aspect and the supply chain.

The higher education sector is constantly changing for its modernization and adaptation. The main challenges or challenges of the university derive from new scenarios and agents in addition to the emergence of educational alternatives. Thus there is an increase in demand with diversification by age and needs, both territorial and social, higher levels of internationalization, new processes (Open Learning or the appearance of the mooc), restructuring of the teaching offer, as well as the need to face economic, financial or
<table><caption>Quadro 1 - Demonstrativo da redução dos estoques médios, com estudo dos modelos apresentados (Modelos 1, 2 e 3)</caption><thead><tr><th>Típos de Trânsito</th><th>Estoques Imob. Ciclo 30 dias</th><th>Estoque 1ª semana</th><th>Estoque 2ª semana</th><th>Estoque 3ª semana</th><th>Estoque 4ª semana</th><th>Média</th></tr></thead><tbody><tr><td>Modelo1 Direto VCP U$ Impostos</td><td>30<br>$5.450.000<br>$817.500</td><td>22,5<br>$4.087.500<br>$0</td><td>15<br>$2.725.000<br>$0</td><td>7,5<br>$1.362.500<br>$0</td><td>30<br>$5.450.000<br>$0</td><td>18,75<br>$3.406.250<br>$510.938</td></tr><tr><td>Modelo2 Remove EADI U$ Impostos</td><td>30<br>$5.450.000<br>$817.500</td><td>22,5<br>$4.087.500<br>$0</td><td>15<br>$2.725.000<br>$0</td><td>7,5<br>$1.362.500<br>$0</td><td>30<br>$5.450.000<br>$0</td><td>18,75<br>$3.406.250<br>$510.938</td></tr><tr><td>Modelo3 Proposto U$</td><td>30<br>$0</td><td>7,5<br>$1.362.500</td><td>7,5<br>$1.362.500</td><td>7,5<br>$1.362.500</td><td>7,5<br>$1.362.500</td><td>7,5<br>$1.362.500</td></tr></tbody></table>

Fonte: Elaboração dos autores.

O Quadro 1 foi construído sob um ciclo de 30 dias, em que os Modelos 1 e 2 prevêem desembaraços mensais por serem considerados embarques consolidados. O Modelo 3 também opera com 30 dias, porém os desembaraços são semanais, graças ao entrepostamento que permite desembaraços fracionados. O modelo pode adaptar-se a qualquer ciclo (40, 50, 60 dias etc.), mas o desembaraço parcial em unidade de tempo mínimo de uma semana é aconselhável para o perfeito despacho aduaneiro nas zonas alfandegadas do EADI.

Espera-se que a utilização de entrepostamento aduaneiro difunda-se no mercado nacional e desperte a atenção para outros estudos que combinem as vantagens deste modelo com outros regimes aduaneiros, por meio da rede logística do comércio exterior que o país pratica.

Referências bibliográficas

BALLOU, Robert H. Gerenciamento da Cadeia de Suprimentos: planejamento, organização e logística empresarial. São Paulo: Bookman, 2001.

BOWERSOX, Donald J.; CLOSS, David J. *Logística Empresarial: o processo de integração da Cadeia de Suprimento*. 1. ed. São Paulo: Atlas, 2001.

BRASIL, Secretaria da Receita Federal. Instrução Normativa SRF nº 249, de 06 de novembro de 2002, DOU de 08.11.2002. CASTELLS, Manuel. *A Sociedade em Rede; a Era da Informação: Economia, Sociedade e Cultura*. v. 1. 1. ed. São Paulo: Paz e Terra, 1999.

DORNIER, Philippe-Pierre; Ernst, Ricardo; Fender, Michel e Kouvelis, Panos. *Logística e Operações Globais Textos e Casos*. 1. ed. São Paulo: Atlas, 2000.

FLEURY, Paulo Fernando; Wanke, Peter e Figueiredo, Kleber Fossati. *Logística Empresarial: A Perspectiva Brasileira*. São Paulo: Atlas, 2001.

LALONDE, Bernard. Cadeia de Suprimentos: Uma Gestão Estratégica. "Dossiê", Revista HSM Management, 21/07/2000.

MOREIRA, Daniel Augusto. Administração da Produção e Operações. 3. ed. São Paulo: Pioneira, 1998.
technological challenges, in addition to the formation of university spaces, such as the appearance of the European Higher Education Area, among other initiatives (Neave and Veiga, 2013; Espinosa-López, 2015; Lu-que et al., 2015).

(Doña Toledo, L., & Luque Martínez, T. 2019, p. 2).

Another strand is the connection of the activities with social media, in this case, a blog (fatecid.wordpress.com), the software use, in this case a generator of QR CODE and the first steps into the internet of things – IOT (Behmann & Wu, 2015). This involves both the research necessity for the text elaboration and practice activities, print the signs, glue, fixate and other decisions that involve coordination and activity planning from students.

An interesting aspect is the overcome of the virtual world paradox (digital) and physical world, the challenge (Abrantes & Gouveia, 2011), with cut processes, collage, painting therefore very handwork and at the same time with the academic challenge to represent themselves in models, in this case, mock-up, the likelihood and the coherence with the concepts worked in the academic area without leaving aside the cyberspace, whether it's a simple use of a digital media, but with the use of a kind of icon, a sign that works almost as portal, in this case, QR CODE.

Picture 1: 4th semester students from the business management course elaborating the mock-up of their business to be inserted in the city.

<figure><img src="image_2.png" /></figure>

Source: Authors (2019).

<figure><img src="image_3.png" /><figcaption>Picture 2: 4th semester students of the business management fixating the QR CODES that send to explanatory texts.</figcaption></figure>

Source: Authors (2019).

<caption>Picture 3: An example of QR CODE used, which sends to the indicated address for the text elaborated by the students.</caption>

### Porto fluvial

https://fatecid.wordpress.com/2018/12/11/porto-fluvial/

<figure><img src="image_4.png" /></figure>

Source: Authors (2019).

## VI. LEARNING EVALUATION

The Integrator Course Project it is already worth 20% of the student global grade, already harmonized with all the teachers and inside its competence and with rules, when the student chooses the additional activity with the mock-up, both in the choice of integrating PIC, the mock-up or the activity suggested by the teacher in the mock-up. There's an addition of even 2 points inside the traditional evaluation grade of the logistics' subject. Since it's optional, it's made a division between who chose and who didn't.

Like this, the traditional individual evaluation might worth more (who didn't choose = 10) or less (who chose = 8+ 2 from the activity). So it stays like this: P1 – presentation of the PIC logistic work, P2 – traditional test and P3 – PIC, whose formula is>((P1*0,4)+(P2*0,6))*0,8)+(P3*0,2). When the choice is made for the complementation, the calculus is made inside the P3 grade with the note in the own evaluation to the student's control in a way that is doesn't change the formula in SIGA – Integrated System of Academic Management.

If the student stays in activity in the lab outside their regular schedule, there was also the emission of the certificate referring to extracurricular activities that is a
Norma ANSI/ESD S6.1 -1999 Protection of Electrostatic Discharge Susceptible Items - Grounding Recommended Practices. ESD Association. Disponível em <http://www.mi dwestesd.org/aboutesd.html>. Acesso em 11.12.2001. ESD Association - PO Box 8422 - Rolling Meadows, IL 60008 - USA.

PORTER, Michael E. Estratégia Competitiva. 7ª edição. Rio de Janeiro: Campus, 1986.

SIQUEIRA, Ethevaldo. Em 2 anos, o colapso da eletrônica. Jornal O Estado de São Paulo de 05/08/2001. Disponível em 12/05/2002 no endereço eletrônico: <http://www.estado. estadao.com.br/colunistas/siqueira/2001/08/si queira010805.html>.

STAUB, Eugênio. Não produzimos o que o mundo quer comprar. Jornal O Estado de São Paulo de 02/09/2001. Entrevista concedida à Sônia Racy e Edmundo M. Oliveira. Disponível em 12/05/2002 no endereço eletrônico: <http://www.estado.estadao.com.br/editorias/ 2001/09/02/eco039.html>.

THIOLLENT, Michel. Metodologia da pesquisa ação. Cortez: São Paulo. 1996.

VAZQUEZ, José Lopes. Comércio Exterior Brasileiro; SISCOMEX, Importação e Exportação. 5ª edição. São Paulo: Atlas, 2001.

YIN, Robert K. Estudo de Caso; Planejamento e Métodos. 2ª edição. Porto Alegre: Bookman, 2001.
report of the Complementary Autonomous Activity. The activities criteria are: cooperation, assertiveness, likelihood and coherence, in a way that places the 0,5 points in each one of the 4 areas.

It was solicited to the participants that they answer a little questionnaire about the activity and about the questions, these ones focus in relation to the activity, what they liked most, what they less liked, difficulties and suggestions to improvement.

## VII. RESULTS

A In relation to the participating students, it was found that occurred an elevated engagement, and this happened by the bigger frequency, because there was a purpose, they managed to negotiate their own time, even those who worked got a few minutes more in college in the pre-class. Related to the grade, these ones reached the 2 points very easily, given that the professor as a facilitator gave tips and also made the evaluation of the process and the results.

In comparison with other classes and groups that didn't accomplish the activity in the averaged, without the inclusion of additional points, there was an increase of 19% presenting 1 more point in the grade: point average of who participated = 9,09 and the point average that didn't participate = 7,57. However, there are intrinsic and extrinsic factors among the classes and groups that don't allow to universalize these results.

Another issue was freedom, if the PIC group didn't wish to make the activity, the student individually could make the activity in the mock-up and/or join another group, the and/or is by the fact that occurred parallel activities and generated transverse knowledge (electric, electronic, measures, calculus, several mechanic solutions, etc.) unclaimed or in the domain of the subject menu.

In relation to the cooperation, this one could be observed through work organization, they shared the tasks and since it's a mock-up, they should reunite the parts or integrate the tasks, because there was both a need of coherence and likelihood. The direct observation from the professor, also in activity, allowed to hear the conversations among the group, intergroups and that are: when and how they arrange what they are going to do, the material and tools selection and the way of doing it.

In the subject of the logistics, the students' exposure to the mock-up environment, which is very complex, allowed to make connections and interactions of their own texts that elaborated with other texts from previous years and with the representative elements in the mock-up. The effectivity, fulfillment of the tasks as well as the cooperation aspects, assertiveness, likelihood and coherence were totally accomplished by the students.

The QRCODE use to generate a link in a blog with explanation about what QRCODE indicates may seem little in relation with the internet of things, however, it's an interesting relation between a manual and a digital activity, also having the text and yet it must be considered that the blog is accessed by a smartphone or another mobile media technology.

The answers given by the students and their impressions about the task execution were unanimously aligned with the results and with the impressions, in relation to the difficulties pointed by them were exposed in the next part.

## FOUND DIFFICULTIES

The biggest difficulty was that it wasn't possible to include the whole classroom, out of 39 students, 18 agreed to do the activity. In their allegations, there was lack of time and/or there was already too many activities (like PIC), however, talking to those who accepted, it's that the ones were having a very abstract idea of what would be executed, this way, the whole class should inserted in the context from the beginning.

The students pointed as the biggest difficulties: lack of time to the task's execution, more space to the execution of the manual activities besides the need of more organization of materials and tools.

## VIII. CONCLUSION

It's possible to conclude that the goal of the activity was accomplished with success in view of the obtained results, the perception of the professor and the impressions collected from the students both talking to them or by means of questionnaire.

The use of the mock-up as an instrument mediated by the professor was an effective and interesting active methodology and provided an opportunity in the logistics teaching using ludic elements and clear and well defined goals, the conjunction of texts elaborated by the students and the identification of parts and situations in the mock-up or the insertion of a mock-up of an integrator course project had brought the needed element of academic challenge.

From the difficulties pointed out, that doesn't stop the continuation of this practice, it's up to the professor to insert in the logistics' class the integration of the mock-up to the students' PIC, giving indications of what can be done and at the same time, exploring students' creativity. The space issues can be solved with fixed boards on the backrest of the desks in the classroom to activities of pre-montage to assemble, as well as including the classroom arrangement and the organization of the goals, actions that
can be done over classes, putting together practice with content.

Now, the use of the digital brought an interesting dynamic, the QR CODE is now used to interact knowledge about logistics inside the mock-up with students' own devices, therefore, putting together the medias with something more traditional, that is the mock-up itself.

ACKNOWLEDGEMENTS

The authors thank the students for their active and dedicated participation.

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