Implementation of a Costing System in the Fleet Management of a Brazilian Public University

This work presents the implementation of a costing system in Fleet Management at a Brazilian Public University, applying concepts of cost accounting, engineering, indexes, and maintenance management, as well as using the cost absorption method. As a methodology, an action research is applied to meet the objectives of being exploratory and descriptive; about the nature of the research, and applied research is adopted through a case study procedure in a Transport Coordination. To prepare for this work, the operational data of the fleet were collected during 12 months in the different units and internal control systems. The results of the study showed the operating costs of the fleet such as total fuel spent annually, totally spent on maintenance, as well as their respective indices, cost per kilometer, fixed and variable costs sufficient for accountability with the Official Bodies of Control. It was noted that the study applied in this work provided a basis for implementing a Costing System for fleet management of a Brazilian public university, respecting the guidelines of Normative Instruction No. 3, of May 15, 2008, which deals with the use and accountability, even fully complied with the requirements of the regulations regarding the Performance Control and Maintenance Maps of the Official Vehicle in an individualized manner, providing information on operational costing of the fleet sufficient for the decisions of the managers of the Public Institution

Métodos de previsão: estudo de caso no setor de transporte de uma Universidade Federal/ Forecasting methods: case study in the transport sector of a Federal University

A previsão da demanda detém considerável importância para a eficácia do processo logístico, tornando mais assertivo o planejamento organizacional e a tomada de decisão. Neste sentido, este trabalho tem o objetivo de prever a quantidade de solicitações de serviços logísticos no setor de transporte de uma Universidade Pública. Trata-se de um estudo de caso, de abordagem quantitativa, mediante dados coletados via documentos internos e disponibilizados em sítio eletrônico, no qual se empregaram técnicas de previsão da demanda para determinação da respectiva demanda. Os resultados indicam que o método que possui maior aderência é modelo de tendência multiplicativa amortecida com sazonalidade aditiva. Desta forma, permite que a universidade efetue o respectivo planejamento e as devidas adequações de sua frota: aponta o melhor período de manutenção preventiva, reduzindo gastos com manutenção corretiva e custos operacionais

Seminário de Dissertação (2024)

Página da disciplina de Seminário de Dissertação (MPPP, UFPE, 2022) Lista de participantes == https://docs.google.com/spreadsheets/d/1mrULe1y04yPxHUBaF50jhaM1OY8QYJ3zva4N4yvm198/edit#gid=