Utilização do custo anual uniforme equivalente na substituição de frota: um estudo de caso

Abstract

The pursuit for solution in the shipping substitution in the public transport service companies motivated this study. In this way this study aimed to answer the following research question: Has the annual regular cost equivalent showed efficient as a tool to indicate the best moment to a shipping substitution? In terms of that study had as general goal to propose a methodology based in the annual regular cost equivalent (ARCE) for the shipping substitution in a public transport service company. In the acquisition of the proposed objectives was developed a literary review about the costs, transfixed active, depreciation, reasons and substitution kind of the fixed active and investment projects giving a bigger attention to an annual regular cost equivalent. The theoretical referential in an appropriated methodology was based in the method application from the annual regular cost equivalent. The research was applied in intercity shipping company, intercity and international in Santa Maria/RS. Doing as a final option a sample of two buses as the study object. The final result determined the best time to replace the buses under study. Bus 856 and bus 857 have a result indicating that the replacement should have occurred in the seventh year, therefore the systematic application was the determination of the economic useful life for each bus. It was concluded that the ARCE method make available information that helps the company to have a bigger profit identifying the best moment to the bus substitution.