Cost Analysis in Last Mile Logistics: Modelling the Impact of Uncertainty in Transport Costs

The adaptation to the new Spanish road transport regulations, although not mandatory in the parcel delivery sector, requires tools for calculating and forecasting transport costs. The objective of this study is to analyze the impact of economic fluctuations on operating costs in the transport sector. This article presents a brief review of the literature and tools, as well as a cost analysis proposal applied to 12 parcel companies based on real data and the ACOTRAM tool, which allows the construction of a robust and reliable transportation cost model in the face of today’s fluctuating business reality.