Modelo de decisão de substituição de veículos baseado em métodos de avaliação de investimentos determinantes à vida útil de bens do ativo imobilizado

Abstract

This study presents an economic analysis on the vehicles used by the Federal Highway Police, used in the circumscription of the 11th Precinct of Rio Grande do Sul, employed in section delimited the federal highway BR 158 and BR 290 in Rosário do Sul, seeking to establish the ideal time to perform the replacement. Therefore, this study was intended to determine the useful life of vehicles and it is proposed to introduce the method of equivalent uniform annual cost, demonstrating and explaining some definitions and concepts regarding the method. This approach involves the factor of money over time, by applying a discount rate that represents the cost of capital. For this work was collected by the NUSEG (Center of General Services) the data will maintain the vehicles, as well as other expenses such as insurance and fees. Using the proposed method, it was possible to build a model that facilitates the decision-making process concerning the maintenance or replacement of vehicles in the PRF and that they have not reached their economic life within the period.