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

Authors

DOI:

https://doi.org/10.47179/abcustos.v20i1.752

Keywords:

Total cost of ownership, Own fleet, Outsourcing

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.

Downloads

Download data is not yet available.

Author Biographies

Rodney Wernke, Sem vínculo

Possui graduação em Ciências Contábeis pela Universidade do Sul de Santa Catarina (1992), Especialização em Gerência de Custos/UNISUL, Especialização em Contabilidade/UNISUL, mestrado em Engenharia de Produção pela Universidade Federal de Santa Catarina (1999) e doutorado em Engenharia de Produção pela Universidade Federal de Santa Catarina (2001). Atualmente é professor horista da Universidade do Sul de Santa Catarina. Tem experiência na área de Administração, com ênfase em Administração Financeira e Custos, atuando principalmente nos seguintes temas: custos da qualidade, capital intelectual, métodos de custeio (ABC, UEP, Marginal, etc), análise custo-volume-lucro e gestão de preços. Atua como consultor de custos e finanças. Publicou os livros Custos da Qualidade (Ed. CRC-RS), Gestão de Custos (Ed. Atlas), Análise de Custos e Preços de Venda (Ed. Saraiva). Gestão Financeira (Ed. Saraiva) e Gestão de Custos no Comércio Varejista (Ed. Juruá).

Mara Juliana Ferrari, Centro Universitário para Desenvolvimento do AltoVale do Itajaí – UNIDAVI

Doutorado em Contabilidade pela Universidade Federal de Santa Catarina - UFSC
Contadora, Professora no Centro Universitário para Desenvolvimento do AltoVale do Itajaí – UNIDAVI

Link do Lattes: http://lattes.cnpq.br/3657663527283429

Published

2025-07-03

How to Cite

Wernke, R., & Juliana Ferrari, M. (2025). TOTAL COST OF OWNERSHIP APPLIED IN THE DECISION OF MAINTAINING OWN FLEET OR OUTSOURCING CARGO TRANSPORTATION. ABCustos, 20(1), 24–51. https://doi.org/10.47179/abcustos.v20i1.752

Issue

Section

Artigos e resenhas