Tendo em vista a necessidade das empresas, de estabelecer relacionamentos estreitos entre fornecedores e compradores, através de vínculos de cooperação imprescindíveis para a competitividade das empresas nos dias de hoje, este estudo aborda a importância do Total Cost of Ownership (TCO) ou Custo Total da Propriedade no gerenciamento da cadeia de suprimentos. Este trabalho tem como objetivo demonstrar o papel do TCO como ferramenta de contabilidade gerencial que dá suporte à decisão, no que diz respeito a seleção de fornecedores, tendo em vista que a área de compras é fundamental para o gerenciamento da área de suprimentos de uma empresa. Trata-se de uma pesquisa bibliográfica de estudo exploratório, com uma aplicação prática na área de compras de uma empresa no ramo da educação. Observa-se que através da utilização da ferramenta de TCO é possível que as empresas consigam visualizar melhor seus custos, para uma correta tomada de decisão, no que diz respeito a uma compra de determinado fornecedor. / Given the need for companies, to establish close relationships between suppliers and buyers through cooperative ties essential for the competitiveness of companies nowadays, this study addresses the importance of Total Cost of Ownership (TCO) or Total Cost of property management in the supply chain. This paper aims to demonstrate the role of TCO as a tool of management accounting that supports decision regarding the selection of suppliers, in order that the shopping area is critical to managing the supply area of a company. This is an exploratory study of literature, with a practical application in the shopping area of a company in the business of education. It is observed that by using the tool TCO is possible that companies are able to better visualize their costs, for a correct decision, with regard to a purchase of a particular vendor.

Tendo em vista a necessidade das empresas, de estabelecer relacionamentos estreitos entre fornecedores e compradores, através de vínculos de cooperação imprescindíveis para a competitividade das empresas nos dias de hoje, este estudo aborda a importância do Total Cost of Ownership (TCO) ou Custo Total da Propriedade no gerenciamento da cadeia de suprimentos. Este trabalho tem como objetivo demonstrar o papel do TCO como ferramenta de contabilidade gerencial que dá suporte à decisão, no que diz respeito a seleção de fornecedores, tendo em vista que a área de compras é fundamental para o gerenciamento da área de suprimentos de uma empresa. Trata-se de uma pesquisa bibliográfica de estudo exploratório, com uma aplicação prática na área de compras de uma empresa no ramo da educação. Observa-se que através da utilização da ferramenta de TCO é possível que as empresas consigam visualizar melhor seus custos, para uma correta tomada de decisão, no que diz respeito a uma compra de determinado fornecedor. / Given the need for companies, to establish close relationships between suppliers and buyers through cooperative ties essential for the competitiveness of companies nowadays, this study addresses the importance of Total Cost of Ownership (TCO) or Total Cost of property management in the supply chain. This paper aims to demonstrate the role of TCO as a tool of management accounting that supports decision regarding the selection of suppliers, in order that the shopping area is critical to managing the supply area of a company. This is an exploratory study of literature, with a practical application in the shopping area of a company in the business of education. It is observed that by using the tool TCO is possible that companies are able to better visualize their costs, for a correct decision, with regard to a purchase of a particular vendor.

Tendo em vista a necessidade das empresas, de estabelecer relacionamentos estreitos entre fornecedores e compradores, através de vínculos de cooperação imprescindíveis para a competitividade das empresas nos dias de hoje, este estudo aborda a importância do Total Cost of Ownership (TCO) ou Custo Total da Propriedade no gerenciamento da cadeia de suprimentos. Este trabalho tem como objetivo demonstrar o papel do TCO como ferramenta de contabilidade gerencial que dá suporte à decisão, no que diz respeito a seleção de fornecedores, tendo em vista que a área de compras é fundamental para o gerenciamento da área de suprimentos de uma empresa. Trata-se de uma pesquisa bibliográfica de estudo exploratório, com uma aplicação prática na área de compras de uma empresa no ramo da educação. Observa-se que através da utilização da ferramenta de TCO é possível que as empresas consigam visualizar melhor seus custos, para uma correta tomada de decisão, no que diz respeito a uma compra de determinado fornecedor. / Given the need for companies, to establish close relationships between suppliers and buyers through cooperative ties essential for the competitiveness of companies nowadays, this study addresses the importance of Total Cost of Ownership (TCO) or Total Cost of property management in the supply chain. This paper aims to demonstrate the role of TCO as a tool of management accounting that supports decision regarding the selection of suppliers, in order that the shopping area is critical to managing the supply area of a company. This is an exploratory study of literature, with a practical application in the shopping area of a company in the business of education. It is observed that by using the tool TCO is possible that companies are able to better visualize their costs, for a correct decision, with regard to a purchase of a particular vendor.

The notorious fuel consumption and environmental impact of conventional diesel refuse collection trucks (D-RCTs) encourage collection fleets to adopt alternative technologies with higher efficiency and lower emissions/noise impacts into their fleets. Due to the nature of refuse trucks’ duty cycles with low driving speeds, frequent braking and high idling time, a battery-electric refuse collection truck (BE-RCT) seems a promising alternative, taking advantage of energy-saving potentials along with zero tailpipe emissions. However, whether or not this newly-introduced technology can be commercially feasible for a collection fleet and/or additionally mitigate GHG emissions should be examined over its lifetime explicitly for the specific fleet. This study evaluates the performance of a D-RCT and BE-RCT in a collection fleet to assess the potential of BE-RCT in reducing diesel fuel consumption and the total GHG emissions. A refuse truck duty cycle (RTDC) was generated representing the driving nature and vocational operation of the refuse truck, including the speed, mass, and hydraulic cycles along with the extracted route grade profile. As a case study, the in-use data of a collection fleet, operating in the municipality of Saanich, British Columbia (BC), Canada, are applied to develop the representative duty cycle. Using the ADVISOR simulator, the D-RCT and BE-RCT are modeled and energy consumption of the trucks are estimated over the representative duty cycle. Fuel-based Well-to-Wheel (WTW) GHG emissions of the trucks are estimated considering the fuel (diesel/electricity) upstream and downstream GHG emissions over the 100-year horizon impact factor for greenhouse gases. The results showed that the BE-RCT reduces energy use by 77.7% and WTW GHG emissions by 98% compared to the D-RCT, taking advantage of the clean grid power in BC. Also, it was indicated that minimum battery capacity of 220 kWh is required for the BE-RCT to meet the duty cycle requirements for the examined fleet. A sensitivity analysis has been done to investigate the impact of key parameters on energy use and corresponding GHG emissions of the trucks. Further, the lifetime total cost of ownership (TCO) for both trucks was estimated to assess the financial competitiveness of the BE-RCT over the D-RCT. The TCO indicated that the BE-RCT deployment is not financially viable for the examined fleet unless there are considerable incentives towards the purchase cost of the BE-RCT and/or sufficient increase in carbon tax/diesel fuel price. From the energy useevaluation, this study estimates the required battery capacity of the BE-RCT for the studied fleet, and the TCO outputs can assist them in future planning for the adoption of battery-electric refuse trucks into their collection fleet where the cost parameters evolve. / Graduate

Submitted by Renata Lopes (renatasil82@gmail.com) on 2018-08-02T17:34:02Z No. of bitstreams: 1 sergioluislimacorrea.pdf: 2831312 bytes, checksum: 6561fc06286d3d5e2ee6d4736aadf79c (MD5) / Approved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2018-08-02T17:36:11Z (GMT) No. of bitstreams: 1 sergioluislimacorrea.pdf: 2831312 bytes, checksum: 6561fc06286d3d5e2ee6d4736aadf79c (MD5) / Made available in DSpace on 2018-08-02T17:36:11Z (GMT). No. of bitstreams: 1 sergioluislimacorrea.pdf: 2831312 bytes, checksum: 6561fc06286d3d5e2ee6d4736aadf79c (MD5) Previous issue date: 2015-07 / PROQUALI (UFJF) / Sistemas Integrados de Gestão Empresarial, conhecidos como ERP (Enterprise Resource Planning), são desenvolvidos e mantidos pelas IFES (Instituições Federais de Ensino Superior) para o desempenho das atividades que lhes competem, além disso, sua abrangência permite obtenção de informações gerenciais tornando-se valioso recurso estratégico. Recentes orientações dos órgãos de fiscalização e controle governamental, visando o aumento da eficiência, maior produtividade da máquina pública, e redução de custos têm levado as IFES a adotar políticas de governança de TI. Sistemas ERP geralmente são muito abrangentes e caros, por isso seus custos devem ser mensurados, não somente custos de aquisição, mas principalmente custos de manutenção e suporte. Neste sentido, com objetivo de determinar os elementos de custo para mensurar os custos de manutenção e suporte na gestão de sistemas ERP, houve motivação para esta pesquisa sobre a metodologia TCO (Total Cost of Ownership) suportada pelos processos do framework ITIL (Information Technology Infrastructure Library). O presente trabalho, de caráter descritivo, identificou e relacionou, a partir da pesquisa bibliográfica, os elementos de custo mais evidentes no TCO e ITIL. Em seguida, foi aplicado um questionário web, junto a Especialistas em gestão de Sistemas ERP das IFES, visando mapear sua percepção de relevância sobre esses elementos de custo elencados na pesquisa. Os resultados mostram os elementos de custo ordenados por relevância e frequência aplicáveis à manutenção e suporte de sistemas ERP e a contribuição esperada é a de facilitar a mensuração desses custos. / Integrated Systems Management, known as ERP (Enterprise Resource Planning), are developed and maintained by IFES (Federal Institutions of Higher Education) for the performance of activities that concern them, in addition, its scope allows obtaining management information becoming valuable strategic resource. Recent guidelines of the supervisory bodies and government control, aimed at increasing efficiency, higher productivity of public administration, and cost reduction have led IFES to adopt IT governance policies. ERP systems are usually very comprehensive and expensive, so their costs should be measured, not only acquisition costs, but mainly maintenance and support costs. In this regard, in order to determine the cost elements to measure the costs of maintenance and support in managing ERP systems, there was motivation for this research on the TCO methodology (Total Cost of Ownership) supported by ITIL framework processes (Information Technology Infrastructure Library). This work, descriptive, identified and listed from the literature, the most obvious cost elements in TCO and ITIL. Then a web questionnaire was administered, along with experts in ERP systems management of IFES, aiming to map their perception of relevance of these cost factors listed in the survey. The results show the cost elements ordered by relevance and frequency that the maintenance and ERP systems support and the expected contribution is to facilitate the measurement of these costs.

This paper discusses the current and future drivetrain perspectives of powerful mobile machines, especially in regards to TCO and drive performance. For the TCO-impact, the power losses of the components plays a big role and, if they are designed for efficiency, they have a significant and measurable influence. From the braking function point of view, this paper demonstrates not only the advantages of a valve-based over a control algorithm based solution, but also its innovative development directions towards a more sophisticated engine speed controller with optimized heat conversion into the oil. Also for the drivetrain subsystems, innovative components are discussed, like the hybrid control, combining the benefits of a non-feedback and a displacement control in one single assembly, or the variable charge system for further reduced energy consumption of the overall drivetrain.

Pour rester compétitives dans l'industrie aéronautique, les entreprises développent des stratégies diverses pour gagner un avantage concurrentiel comme l'augmentation du Coût Total de Possession (TCO) avec l'acquisition aéronautique complexe et des programmes de support. Les clients concentrent leurs besoins sur la disponibilité opérationnelle de tels systèmes et ne sont plus enclins à payer un prix supplémentaire pour un tel service, par conséquent le fournisseur est amené à minimiser le TCO tout en conservant un haut niveau de performance de flotte. Dans de tels accords, une partie du risque de performance opérationnelle est transférée vers le fournisseur sous forme de pénalité financière, engendrant ainsi un risque financier sur la rentabilité du contrat. Cette recherche aborde le problème du point de vue du fournisseur en considérant différentes options stratégiques pour la commercialisation de l'offre de services aéronautiques basés sur la performance, garantissant la disponibilité de la flotte. La méthodologie considère un système complexe, représentatif des systèmes aéronautiques actuels et les mécanismes de support rattachés, avec de multiples objectifs contradictoires à atteindre en tant que fournisseur. La méthodologie proposée couvre les catégories suivantes : disponibilité, fiabilité, maintenabilité et supportabilité. Elle considère le système complexe comme un tout incluant l'ensemble des interactions dans ce système et les relations entre la performance de disponibilité et le coût. D'autres facteurs de contribution additionnels sont aussi considérés dans ce mécanisme de support, comme les types d'incertitude de la performance du système, des données, des risques financiers et des coûts. Un modèle de pénalité pour l'utilisation avec les Services Basés sur la Performance (PBS) des offres dans l'industrie aéronautique est aussi fourni. Une méthodologie d'analyse de pénalité est proposée au travers de deux études de cas présentées dans cette thèse, offrant un avantage compétitif au fournisseur, de par la capacité de prévoir la distribution de probabilité de performance du système, et de quantifier le risque financier pour le modèle de pénalité en question. La méthodologie d'analyse démontre aussi que la capacité d'effectuer une analyse de risque sur des pénalités contractuelles est tout aussi importante pour le fournisseur que la capacité de prévoir la performance globale du système. Les conclusions montrent qu'il est tout à fait possible d'avoir une grande exposition de risque financier si un scénario de pénalité inadapté est choisi, même si la performance de disponibilité de la flotte prévue est au-dessus du taux ciblé ou contracté. / To remain competitive within the aeronautic industry, companies are developing various strategies to gain a competitive edge as the Total Cost of Ownership (TCO) increases with complex aeronautical acquisition and support programs. Customers are focusing their needs on the operational availability of such systems and are no longer willing to pay a premium for such a service, consequently the supplier is challenged to minimize the TCO whilst retaining a high level of fleet performance. In such accords, some of the operational performance risk is transferred back to the supplier and are usually in the form of financial penalties, which consequently creates a financial risk on the profitability of the contract for the supplier. This research addresses the problem from the point of the supplier when considering different strategic options for the sale and offer of performance-based aeronautic services that guarantee fleet availability. The methodology considers the complex system, as is typical with current aeronautic systems, relating support mechanisms, and the multiple yet contradictory objectives to achieve as a supplier. The methodology proposed covers the categories of Availability, Reliability, Maintainability and Supportability; it considers the complex system as a whole including the interactions within this system and the relationships between availability performance and cost. Additional other contributing factors are also considered within this support mechanism, such as the types of uncertainty on system performance, data, financial risks and costs. The introduction of a penalty model for use with Performance-Based Service (PBS) offers within the aeronautic industry is also provided. A methodology for penalty analysis is proposed through the two case studies presented in this thesis, giving the supplier a competitive advantage through the ability to predict the probability distribution of system performance and to quantify the financial risk for the penalty model in question. The analysis 5 methodology also demonstrates that the ability to perform risk analysis on contractual penalties is just as important to the supplier as the ability to predict overall system performance, as the findings present that it is quite possible to have a large financial risk exposure if the wrong penalty scenario is chosen even if the predicted Fleet Availability performance is above the targeted or contracted rate.

[pt] A correta avaliação dos custos logísticos de uma empresa permite uma melhor gestão destes custos e tomada de decisões mais precisas. Este trabalho aborda a apuração de custos logísticos através do método de custeio tradicional, indica os problemas que o tornam inadequado para esta tarefa e propõe a utilização de ferramentas contemporâneas. Apesar de considerar a importância da análise dos custos logísticos totais, o trabalho desenvolve a análise somente para os custos do transporte marítimo, pois estes são os mais relevantes para o caso em análise. Para solucionar as inadequações do método tradicional de custeio, é proposta a utilização do método de Custeio Baseado em Atividades, do inglês Activity-Based Costing (ABC). Este método visa atribuir os custos dos recursos de acordo com as atividades onde estes foram utilizados e traz bons resultados na avaliação gerencial dos custos logísticos. Além deste método, é proposta a utilização do Custo Total de Propriedade, do inglês Total Cost of Ownership (TCO), para a contratação de navios. Esta ferramenta avalia o custo de obtenção e uso de um bem ou serviço, incluindo outras variáveis além do preço. Os resultados do trabalho são favoráveis à utilização das ferramentas, mas há necessidade de um extenso trabalho interno no seu ambiente de aplicação para a sua implementação. / [en] The correct evaluation of the logistical costs of a company allows better management of these costs and a more accurate decision making process. This work addresses the obtainment of logistical costs through the traditional method of cost assignment, points out problems that make it unsuitable for this task, and suggests the use of contemporary tools. Despite considering the importance of the total logistical costs, this work develops the analysis only for the costs of shipping, since these are the most relevant to the case under approach. To solve the inadequacies of the traditional method of cost assignment, it is suggested the Activity-Based Costing method (ABC). This method allocates the cost of resources in accordance with the activities over which they were used and brings forth good results in the managerial evaluation of logistical costs. In addition to this method, it is suggested the use of Total Cost of Ownership (TCO) for hiring ships. This tool evaluates the cost of obtaining and using a good or service, including other variables besides price. The results of this work are favourable to the use of the tools, but there is the need of extensive internal work in its field of application to have it implemented.

Submitted by Kelren Mota (kelrenlima@ufpa.br) on 2018-06-18T17:11:52Z No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Dissertacao_AnaliseTecnicoEconomica.pdf: 3130966 bytes, checksum: 3d1245c2d90292a4f648d162c3d95245 (MD5) / Approved for entry into archive by Kelren Mota (kelrenlima@ufpa.br) on 2018-06-18T17:16:43Z (GMT) No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Dissertacao_AnaliseTecnicoEconomica.pdf: 3130966 bytes, checksum: 3d1245c2d90292a4f648d162c3d95245 (MD5) / Made available in DSpace on 2018-06-18T17:16:43Z (GMT). No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Dissertacao_AnaliseTecnicoEconomica.pdf: 3130966 bytes, checksum: 3d1245c2d90292a4f648d162c3d95245 (MD5) Previous issue date: 2018-03-06 / Diante dos desafios propostos pela quinta geração de redes móveis, a arquitetura C-RAN (Centralized Radio Acess Network) vem ganhando espaço por oferecer suporte `a redes ultra-densas de alta capacidade de próxima geração e oferecer economias. Esta dissertação propõe uma metodologia de modelagem de TCO (Total Cost of Ownership) para C-RAN, CAPEX (Capital Expenditure), OPEX (Operational Expenditure), sendo estes, os critérios fundamentais no ramo de avaliação e projeção de investimentos. Logo é apresentado com um maior nível de detalhamento quanto aos aspectos de investimento, que são de grande relevância para o cenário de arquitetura de redes móveis de comunicação. Dessa forma, este trabalho ´e conduzido no sentido de avaliar o contexto econômico de implantação de uma arquitetura centralizada, baseando-se, principalmente, nos aspectos financeiros que operadoras de serviços necessitam planejar antes de implantar uma nova rede de acesso móvel. O modelo proposto é utilizado em um estudo de caso em que o custo total de implementação e operação das arquiteturas distribuídas e centralizadas são comparados levando em consideração diversos cenários específicos. Os resultados apontam uma economia nos cenários centralizados e destacam os aspectos econômicos mais relevantes no planejamento da C-RAN. / Upon the the challenges proposed by the fifth generation of mobile networks, the architecture of C-RAN (Centralized Radio Acess Network) has gained space by supporting high-capacity ultra-densas networks of next generation and offering economies. This dissertation proposes a TCO (Total Cost of Ownership) for C-RAN, CAPEX (Capital Expenditure), OPEX (Operational Expenditure) and these are the fundamental criteria in the field of investment assessment and projection. It is soon presented with a higher level of detailing as to the investment aspects, which are of great relevance to the architectural landscape of mobile communication networks. In this way, this work is conducted in order to evaluate the economic context of the implementation of a centralized architecture, based mainly on the financial aspects that service operators need to plan before deploying a new Mobile Access Network. The proposed model is used in a case study where the total cost of implementation and operation of the distributed and centralized architectures is compared taking into account several specific scenarios. The results point to an economy in the centralized scenarios and highlight the most relevant economic aspects in the planning of C-RAN.

[pt] A gestão do processo de compras ganhou grande importância recentemente, tornando-se hoje um elemento essencial para as organizações empresarias. Essa gestão é um processo complexo e customizado, devido à enorme variedade de produtos e serviços comprados atualmente por uma organização. Portanto, essas empresas precisam de uma ferramenta para agrupar seus bens adquiridos de forma que se possa utilizar a mesma estratégia de compra para todos os grupos de itens com características similares. Neste sentido, muitas organizações vêm utilizando as matrizes de portfólio para ajudá-las a identificar não só o tipo de estratégia que deve ser adotada na aquisição de seus itens, mas também a profundidade da relação com o fornecedor desses itens (e.g. desenvolver ou não uma aliança estratégica). Apesar da crescente utilização dessas matrizes, a literatura ainda carece de ferramentas para ajudar as organizações a inserir seus produtos e serviços de compras em suas matrizes. Neste contexto, a presente dissertação tem como objetivo oferecer uma metodologia de elaboração de matrizes de portfólios que permita definir o que impacto no lucro e risco de suprimento (eixos da matriz) realmente significam e como uma organização pode mensurar essas dimensões. No intuito de verificar a viabilidade prática de sua aplicação, essa metodologia contou com uma ferramenta de apoio à decisão, o Processo de Análise Hierárquica – AHP, e com o Custo Total de Propriedade – TCO. A metodologia foi aplicada com sucesso em uma empresa de mídia ao longo do segundo semestre de 2008. / [en] Management of procurement process is now seen as an essential element to enterprise organizations. This management is a complex process, and customized due to the huge diversity of products and services that must be bought by any company. Therefore, each and every company needs some kind of tool to group its assets, in order to use the same procurement strategy for all groups of items sharing similar characteristics. Many companies have started to use portfolio matrix to help identifying not only the right procedure to purchase items, but also the right depth of the relationship with the people who are going to supply these items – e.g., developing the right strategy to supply or not these items through a strategic alliance. Despite the growing use of this matrix, literature still lacks tools to help organizations to insert their products and procurement services in their specific matrix. The present dissertation aims to offer a way of building a methodology able to elaborate a portfolio matrix that will disclose what profit impact and supply risk (matrix axes) really mean, and in which way any organization can evaluate these dimensions. In order to verify its practical viability, this methodology relies upon the Analytic Hierarchy Process - AHP and Total Cost of Ownership - TCO. This methodology was successfully applied on a media company along the second semester of 2008.