Ownership Total Cost: adoption in purchasing plant of Foz de Chapecó

Abstract

This article aims to present elements of implementation of the Total Cost of Ownership (TCO) in the process of purchase of a large size construction company, referring to the implementation of work on the hydroelectric plant Foz do Chapecó, aiming to analyze and register the practical use of this tool. It presents the analysis of some purchased items with the Total Cost of Ownership, as a tool of managerial accounting that supports making the decision to purchase.The survey data were obtained from the sector of supply, especially in the purchases area of the construction company on hydroelectric plant Foz do Chapecó. It was used interviews with those responsible for purchases and maintenance, as well as documental research in managerial reports to get the data necessary for the analysis. One can characterize this work as a case study, in character descriptive and qualitative. The main results show the viability of this tool for making decisions in the purchases area.