Análise de custos do transporte escolar rural do município de Derrubadas/RS

Abstract

This research presents an identification and evaluation of the costs involved in rural school transportation in the municipality of Derrubadas/RS. It compiles and analyzes of the costs involved in rural school transport, using the ABC method, and afterwards, a comparison between transport costs for the various rural schools in the municipality, checking the advantages and disadvantages of the routes. It brings as a result of the study a panorama of the routes involved in the rural school transport of the municipality of Derrubadas/RS, arranged in cost per kilometer wheeled and cost per student transported. The cost analysis showed a great discrepancy between the various routes used for school transportation in the municipality, indicating signs of not being able to keep some institutions in operation.