Aplicação do custo total de propriedade-TCO no processo de compra em uma agroindústria do oeste de Santa Catarina

Abstract

In a highly competitive scene where businesses feel that they need to be more and more efficient and effective in their decision and procedures to remain in the market, this study broaches the application of the Total Cost of Ownership –TCO methodology in the procurement process of replacement items in a large-sized agroindustry business in western Santa Catarina, aiming the development of a tool that aids in the managerial decisions in relation to the procurement process and selecting the best source of supplies. For this purpose a case study was realized, with a qualitative approach of descriptive character, exploratory and implemented. For the data collection documental research was set up in reports and business standards and semi-structured interviews were realized with the heads of procurement, maintenance and material replacement. From these interviews and the theoretical reference the proposed model for the application of the TCO was developed, selecting items of purchase and applying a pilot test. The principal results obtained with the test demonstrate that the tool is adequate for the company, since it makes evident the total costs and not only the cost of the item’s initial value. It is concluded that through the application of the TCO methodology it is possible that businesses will have a more ample vision of the costs involved in the acquisition, use and disposal of a product and quickly take decisions that lead to cost reduction.