Análisis de las ventajas de mantener o externalizar la flota de vehículos oficiales: un estudio en el Campus UFSM en Frederico Westphalen
DOI:
https://doi.org/10.47179/abcustos.v20i2.786Palabras clave:
Análisis de costos, Costos de transacción., Vehículos oficiales., Flota propia o subcontratada.Resumen
Periodically renewing an institution's vehicle fleet is necessary, as after a certain period of use, vehicles begin to show wear and tear and mechanical problems, compromising the comfort and safety of their users, in addition to becoming uneconomical. This study aims to analyze the advantages of maintaining or outsourcing the official vehicle fleet at the UFSM Frederico Westphalen Campus. The costs, advantages, and disadvantages of each option were highlighted, considering the campus's realities, the fleet's condition, and the transaction costs associated with outsourcing. The cost per kilometer driven with in-house fleet maintenance in 2022 was 17% lower than renting a vehicle with a driver. It was also evident that there is considerable uncertainty regarding the possibilities of contracting transportation services for the Campus, given the lack of companies interested in the bids held, likely due to the institution's distance from major centers. Therefore, it is understood that renting a vehicle with a driver, if feasible in the area, could be beneficial to assist during periods of high demand. Con base en el análisis, se demostraron las ventajas de mantener la flota propia del campus y buscar la adquisición de nuevos vehículos, dados los menores costos a largo plazo y la certeza de disponibilidad para satisfacer su demanda.
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Derechos de autor 2026 Roberto De Gregori, Jardel de Marco

Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial 4.0.