ANÁLISE DO PROCESSO DE AQUISIÇÃO DE EQUIPAMENTO DE TRANSPORTE DE UMA PEQUENA EMPRESA

Abstract

The case study presented here is to analyze the costs of purchase, hire or simple hiring of freight to carry out the transport of a manufacturer of insulated panels in the Greater São Paulo. The survey showed, as main objective, the comparison and evaluation of maintenance costs of the vehicle fleet in the case of own equipment the equipment rental value if the option is outsourcing the fleet. Justified the study, because transport is an extremely important activity within the company's logistics operation in question. The transport operation must be operated with the greatest possible efficiency, since it has a direct impact on product costs. The method used was the absorption costing, identifying all costs per vehicle. This method is based on the allocation of direct costs to the object according to their consumption. The methodology ranked as the purpose was exploratory and descriptive. As for the means they were used bibliographical research, document and case study. The approach to the problem was quantitative. With the presented results was simulated an investment plan, showing the advantages and disadvantages of each scenario presented above.