Análise da viabilidade econômico-financeira a partir do gerenciamento de custos e análise de capacidade para aquisição de um novo veículo em uma empresa do setor logístico: um estudo de caso

Abstract

The market for water distribution services is proving to be very dynamic, making it necessary for companies to define operating strategies to remain competitive. Understanding how the processes are being managed, as well as the main bottlenecks of its production system, is essential when the organization seeks to offer a high level of service to its customer. In many cases, investments are essential, as there is a need to expand capacity or improve processes. Thus, so that the level of service does not have negative impacts on the organization, it is necessary to manage costs, which, when done well, can provide the company with a higher profit margin. In this context, the objective of this study is to carry out an economic-financial analysis of an investment (purchase of a vehicle) in a water distribution company, aiming to improve its level of service. To justify the study, the organization's operational needs were identified, based on the rate of use of resources, which was shown to exceed the available capacity. With this, operations cost management was carried out to verify how they affect the proposed investment. The feasibility analysis of the investment was then developed, which resulted in a Net Present Value (NPV) of R$ 3,418.82; Internal Rate of Return (IRR) of21.10%; Return on Investment (ROI) of 30.20% and Payback of 4 years. The contribution margin of the business was also found, in the amount of 47.88%. With these analyzes, it was found that the acquisition of the new vehicle will bring an increase of 28.48%, which corresponds to a value of R$ 9,207.54 in the net profit of the business.