Uma contribuição ao estudo da estrutura de custo de um navio
DOI:
https://doi.org/10.14295/transportes.v6i1.241Abstract
Os estudos de avaliação relacionados as estruturas de custos de navios tem sido crescentemente reconhecidos como importantes e eficazes instrumentos para um efetivo entendimento dos fatores que dão sustentação a crise que atinge o setor da industria marítima brasileira. Entretanto, apesar de tal reconhecimento, estudos dessa natureza ainda correspondem a um esforço muito reduzido de pesquisa no Brasil. O artigo aqui apresentado teve sua origem em uma tese elaborada e defendida junto a Escola de Políticas Publicas e Governo da UFRJ, onde e proposta uma solução que conceitua a estrutura de custo de uma embarcação de grande porte, detalhando e analisando em seguida seus principais componentes. Segundo a metodologia proposta, a estrutura de custo do navio e considerada como composta por três famílias básicas de custos e não duas, como se observa nas abordagens tradicionais. Os autores acreditam que, desse modo, ha um melhor ajustamento entre a estrutura de custo dos navios, as estruturas organizacionais e os trabalhos de acompanhamento, analise e toma d as de decisão desenvolvidos no âmbito das empresas do setor.
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