Implementação de um sistema de custeio na gestão de frota de uma universidade pública

Abstract

This work presents the implementation of a Costing System in Fleet Management at a Brazilian public university, applying concepts of cost accounting, engineering, quality tools, 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. For the elaboration of 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 presented the operating costs of the fleet, such as the totals spent annually on fuel and maintenance, as well as their respective maintenance rates of the largest budget consumers, cost per mileage, fixed and variable costs sufficient for a provision of accounts with the Official Control Bodies. It was noted that the study applied in this work provided a basis for the implementation of a Costing System, respecting the guidelines of Normative Instruction No. 3, of May 15, 2008, which deals with the use and rendering of accounts, including, fully complied with the requirements of the regulations, concerning the Performance Control and Maintenance Maps of the Official Vehicle in an individualized manner, providing sufficient fleet operational costing information for managerial and strategic decisions by the Institution's managers.