Viabilidade da terceirização da frota de uma transportadora de cargas: um estudo de caso

Abstract

This work presents a study about the availability for using outsourcing or own fleet. The study focuses on fixed and variable costs of a cargo transport company and spending with aggregates. How the road transport in Brazil is the most used, the concurrence in the sector has become increasingly competitive and companies will only survive if they can match the quality and low cost. This shows the importance of knowing each detail of the cost accounting to create competitive strategies. Another issue exposed in this research is the outsourcings advantages and disadvantages. A case study in a transport company was carried out with the collection of information about fixed and variable costs of certain types of vehicles, having been found different results, there is not just an option, they may vary with each type of vehicle. Key-Words: