Estudo comparativo de preços para aquisição ou locação de veículos em empresa distribuidora atacadista

Abstract

Companies with sales system and delivery of its marketed products, with their own fleet, need effective management of assessment and recognition of expenses on distribution logistics. The aim of this study is to comparatively analyze the behavior of investment expenses on fixed assets versus renting cargo vehicles. The study is classified as deductive, qualitative, exploratory and a case study. Data were collected at Sislimpa company, for the transport sector; at Fiat car dealership in Santa Maria-RS, to estimate spending on possible acquisitions of new vehicles, and at vehicle rental companies. Out of the seventeen vehicles studied at Sislimpa, only six showed favorable results for the lease. In the projected estimate for twenty-five vehicles, which correspond to the company's total fleet, by comparing the values obtained at the dealership to those obtained for the lease, only five showed results favorable to the lease. Based on the results, some conclusions are possible: the lease may be the most financially attractive alternative if the company seeks vehicles to be used for a short time. Another conclusion is that, between the purchase of new or of used vehicles, buying a used one is preferable. However, when compared to renting, if the vehicle is acquired to be used for longer than thirty-six months, it is irrelevant to compare new vehicles or used ones.