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Master's Dissertation
DOI
https://doi.org/10.11606/D.11.2001.tde-11032002-112718
Document
Author
Full name
Marli Dias Mascarenhas Oliveira
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
Piracicaba, 2000
Supervisor
Committee
Milan, Marcos (President)
Molin, Jose Paulo
Seixas, Fernando
Title in Portuguese
Custo operacional e ponto de renovação de tratores agrícolas de pneus: avaliação de uma frota.
Keywords in Portuguese
custo operacional
máquina agrícola
pneu agrícola
trator agrícola
vida útil
Abstract in Portuguese
O principal objetivo desta pesquisa é determinar o custo operacional e o ponto de renovação da frota de tratores agrícolas de pneus de uma empresa agropecuária, utilizando-se os dados dos dispêndios do uso de 39 tratores, entre os anos de 1983 e 1998. Aplicou-se o método do custo anualizado equivalente (CAE), pelo qual é possível determinar-se a idade de substituição dos tratores, a partir do custo operacional e do fluxo de caixa de cada trator. A análise dos resultados obtidos permitiu concluir que dentre os custos operacionais as despesas com reparos e manutenção são as mais elevadas o que pode ser atribuído às altas horas de trabalho acumuladas, tornando antieconômica a utilização da máquina na empresa. Os valores calculados através do custo anualizado equivalente (CAE), apresentaram resultados maiores que os calculados pelo custo operacional. A diferença fundamental entre os dois métodos de cálculo está no CAE que considera uma remuneração ao capital utilizando a taxa de desconto do fluxo de caixa. O método do custo anualizado equivalente, mostrou-se eficiente na análise da vida econômica de tratores e na determinação do ponto de substituição de frotas, pois permite a substituição da máquina antes que ocorram as despesas mais altas com a mesma. Caso contrário, a perda de capital provocada pela diminuição do valor presente do valor residual, calculado pelo CAE, pode inviabilizar o uso econômico da máquina. Verificou-se com a aplicação do CAE que a idade de substituição de uma máquina depende do valor de inicial, das despesas anuais com o trator, de valor de revenda em cada ano e da taxa de desconto. Especificamente para esta empresa verificou-se que a idade economicamente ótima de troca situou-se entre quatro e cinco anos de vida útil do trator.
Title in English
Operational cost and renewal point of agricultural tire tractors: evaluation of a fleet.
Keywords in English
machine agricultural
operational cost
tires agricultural
tractor agricultural
useful life
Abstract in English
The main objective of the present study was to determine the operational cost and the fleet renewal point of agricultural tractors of tires for an agricultural company, which provided data on expenditures for the use of 39 tractors, from 1983 to 1998. The computation took in account the yearly cost equivalent method (CAE), which allowed to determine the tractor substitution age , starting from the operational cost and from the cash flow of each tractor. The analysis results analysis showed that the greater item in the operational costs is the expenses with repairs and maintenance which can be attributed to the greater accumulated working hours, so far it may make not profitable the use of the machine in the company. The CAE method values showed bigger values than the operational cost method values (OC). The fundamental difference among them is that CAE considers a remuneration to the capital using the cash flow discount tax. Also , the CAE method was more efficient in the analysis of the tractor economical life and in the determination of the fleet substitution point, so it allowed the substitution of the machine before higher expenses might occur. Otherwise, the capital loss provoked by the decrease of the present value of the residual value, computed by CAE, would make unfeasible the economical use of the machine. Also ,the present study showed that the age of substitution of a machine depends on the initial value, on the annual expenses with the tractor, on the value of resale in every year and on the discount tax. Specifically for this company, it was verified that the economical age to change a vehicle is between four or five years of useful life of the tractor.
 
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MarliDias.pdf (376.04 Kbytes)
Publishing Date
2002-03-18
 
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