Análise dos custos operacionais e da rentabilidade de um veículo de uma empresa do transporte rodoviário de cargas

Abstract

Every day it becomes more important to carry out a good business management for the success of cargo transport companies in Brazil, since the market is more competitive. In this way, this work was prepared with the theme "Analysis of operating costs and profitability of a vehicle of a road freight transport company", where the hypothesis was raised about the possibility of relating cost management with the value of freight. and financial profitability, and the objective was to analyze operating costs and profitability for three routes traveled by the same vehicle, namely: Rio Verde to Formosa (route 1); Rio Verde to São Simão (route 2); and, Hidrolândia to Formosa (route 3). The methodology proposed by Lima (2001) was used to calculate the fixed, variable and freight costs, and the concepts of Hirschfeld (2000) and Martins (2003) were used to calculate the break-even point and profitability. The following results were obtained from the calculations: route 1 had a financial loss for the company in the amount of R$2,194.78, with a vehicle profitability of -0.35%; route 2, presented the worst comparative scenario between them, with a loss of R$3,152.90 and profitability of -0.53%; and route 3 had the best outlook, with a loss of R$2,071.95 and profitability -0.35%. With this, several suggestions were made for planning at a strategic, tactical and operational level so that the company can make the relevant managerial decisions, in order to reverse such losses and continue operating in the road freight transport market, avoiding its withdrawal from the market due to lack of profit. This study came to show and certify the importance of identifying the costs and profitability of the company in each route, in the face of market dynamics and the constant variation of input prices. Finally, the hypothesis was confirmed and the objectives achieved, showing that business management is essential in the pursuit of operational efficiency and for the company's success.