TOTAL COST OF OWNERSHIP APPLIED IN THE DECISION OF MAINTAINING OWN FLEET OR OUTSOURCING CARGO TRANSPORTATION

Abstract

 Decisions about maintaining your own fleet of trucks to deliver goods and outsourcing this service tend to be complex as they involve several relevant aspects, and the total cost of ownership (CTP/TCO) can be useful for decision makers by covering a set of factors greater than the acquisition cost. Therefore, the objective of this research was to calculate the total cost of ownership per kilometer traveled on each of the delivery routes of a pork product manufacturer. To this end, a methodology classified as descriptive, qualitative and in the format of a case study was used. As a result, it is worth highlighting the adherence of the CTP/TCO in the comparative assessment between maintaining its own fleet or outsourcing, as this artifact indicated that, of the 25 existing routes, outsourcing would be economically viable on only seven routes, with monthly savings of R$ 62,600 on these routes. On the remaining 18 routes, the benefit of continuing with its own fleet would be more than R$ 33,700 per month. Furthermore, it was clear that there were different values ​​per kilometer traveled on the different routes, ranging between R$ 8.23 ​​and R$ 74.16, which may have been caused by factors such as itinerary traveled, types of vehicles used, volumes transported and employees involved. Therefore, the study contributes by showing that the CTP/CTO can be used in this type of decision because, in addition to showing the cost per kilometer driven on each route (comparable with the value of suppliers of the respective service), it showed that on some routes it is It is viable to outsource and in others it is interesting to maintain your own fleet.