Análise de tomada de decisão: aquisição ou locação de uma frota de veículos

Abstract

This study was conducted in a farm machinery dealership in the city of Santa Maria - RS , in 2014 , aiming to analyze the decision making of purchasing or renting vehicles for the development of business activities and to define which of these alternatives is more beneficial to the organization in financial terms . The process of decision making in the financial sector is very important for the continuity of the company , since the impact of these choices can be definitive for the success or failure of the same . For that cash flows of the alternatives available were designed , and the method used for analyzing investments was the net present value ( NPV ) , which together with the application of a discount rate , enabled the identification of the less costly option for the company . The study was developed based on the deductive method of research, and this research characterized as to their overall goals as descriptive , referring to the technical procedures used as a case study and how to approach the problem as qualitative . Data analysis was performed individually for each of the two vehicle models , Uno and Strada , so that for the Uno, the best alternative is to rent , and for Strada, it’s the acquisition at sight with the staying of vehicles in the company by two years.