Análise comparativa entre a utilização de frota própria e o serviço de terceirização no transporte rodoviário entre o Brasil e a Argentina

Abstract

The survey of costs allows the knowledge of the real value consumed in the process, helping decision-making and planning within companies. The road modal is the most used for transport cargo in Brazil, besides the country having agreements with nearby countries, with which commercial transactions are carried out mainly via road transport. In this context, the present study had as objective the analysis of road transport between Brazil and Argentina carried out by a carrier in the region, verifying the feasibility of replacing the use of its own fleet by contracting third party freight. For a cost analysis, a costing method applicable to international road transport operations was first identified. This method was applied in the analysis of the costs of road transport operations between Brazil and Argentina carried out by the studied company. To this end, a vehicle set was defined, composed of a truck and a cart, based on their participation in the route defined for the study, and the fixed and variable costs of this set were raides and analyzed. The results indicated that the outsourcing of operations is not feasible, because the company's costs were lower than the freight offered by the partner company. [resumo fornecido pelo autor]