Avaliação de substituição de equipamentos: estudo de caso com máquinas de construção em uma empresa da modalidade rental
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Data
2023-06-23
Autores
Passos, Marcos Franco
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Editor
Universidade Estadual Paulista (Unesp)
Resumo
Nos últimos anos, a frota das empresas de venda e locação de máquinas de construção vêm aumentando para conseguir atender a demanda crescente. Com isso, surge a necessidade de gerenciar estes recursos a fim de se obter os melhores resultados financeiros e econômicos para as organizações, e as análises de substituição de equipamentos auxiliam na gestão desses ativos. O presente trabalho busca definir a vida útil econômica de duas motoniveladoras de uma empresa de locação de máquinas que possuem custos operacionais elevados. Para isso, foi utilizada a metodologia do Custo Anual Uniforme Equivalente (CAUE), um indicador econômico que anualiza todos os custos envolvidos. Os principais resultados apresentam os valores envolvidos na compra, manutenção e as depreciações das máquinas o longo do tempo. Foi visto que, considerando apenas os custos, o período ótimo de utilização das motoniveladoras é de dois anos, fazendo-se a substituição passado este tempo. Contudo, como as máquinas ainda não atingiram a maturidade operacional, pode-se concluir que para análises utilizando a metodologia do CAUE, são sugeridos horizontes de planejamento maiores.
In recent years, fleet of companies selling and rental construction machinery has been increasing in order to meet the growing demand. As a result, there is a need to manage these resources to obtain the best financial and economic results for organizations, and equipment replacement analyzes help in the management of these assets. The present work seeks to define the economic useful life of two motor graders of a machine leasing company that have high operating costs. For this, the Equivalent Annual Cost (EAC) methodology was used, an economic indicator that annualizes all costs involved. The main results show the amounts involved in purchasing, maintenancing and the depreciation of the machines over time. It was seen that, considering only the costs, the optimal period of use for motor graders is two years, replacing them after this time. However, as the machines have not yet reached operational maturity, it can be concluded that for analyzes using the EAC methodology, longer planning horizons are suggested.
In recent years, fleet of companies selling and rental construction machinery has been increasing in order to meet the growing demand. As a result, there is a need to manage these resources to obtain the best financial and economic results for organizations, and equipment replacement analyzes help in the management of these assets. The present work seeks to define the economic useful life of two motor graders of a machine leasing company that have high operating costs. For this, the Equivalent Annual Cost (EAC) methodology was used, an economic indicator that annualizes all costs involved. The main results show the amounts involved in purchasing, maintenancing and the depreciation of the machines over time. It was seen that, considering only the costs, the optimal period of use for motor graders is two years, replacing them after this time. However, as the machines have not yet reached operational maturity, it can be concluded that for analyzes using the EAC methodology, longer planning horizons are suggested.
Descrição
Palavras-chave
Custo operacional, Análise econômica, Vida útil, Depreciação de ativos, Obsolescência, Operational cost, Economic analysis, Life cycle, Assets depreciation, Obsolescence