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Aplicação Do Custo Total De Propriedade (tco): Um Estudo De Caso
| Content Provider | Semantic Scholar |
|---|---|
| Author | Souza, Marcos Antônio De Reis, Hermes Cardoso Possani, Patrícia Kozoroski |
| Copyright Year | 2015 |
| Abstract | The objective of this paper is to analyze the use of the technique of the total cost of ownership (TCO) in purchases of capital goods process recognized in the literature as an appropriate instrument to reduce costs within the strategic cost management (SCM). This is a single case study conducted in a leather manufacturing industry company, established in Rio Grande do Sul. Data collected through company´s professionals interviews, document review and on-site observation in the last quarter of 2013, were analyzed in qualitative and descriptive approach. The main results show that the company uses TCO, with the goal of providing and evaluating information to help managers to make decisions regarding investments in capital assets, primarily related to high-tech equipment. There is recognition within the company that the system needs to be improved to reach wider benefits. |
| Starting Page | 22 |
| Ending Page | 38 |
| Page Count | 17 |
| File Format | PDF HTM / HTML |
| Volume Number | 9 |
| Alternate Webpage(s) | https://periodicos.ufpe.br/revistas/ricontabeis/article/download/13354/16055 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
