ANÁLISE DE VARIAÇÃO ENTRE O VALOR ORÇADO E REALIZADO PARA ELABORAÇÃO DE UM PLANO DE AÇÃO VISANDO REDUZIR O CUSTO OPERACIONAL DA FROTA DE UMA EMPRESA DE ENERGIA ELÉTRICA

Abstract

The study aims to identify which cost has the greatest impact on the budget of the fleet, where in this sense to analyze and elaborate an action plan aiming to reduce the cost of the item pointed out. The methodology of this research is based on the ABC Classification, Matrix GUT and 5W2H for the development of the study, and from the action plan the need to deploy a tire control software. With the qualitative and expected results of the software, the results were obtained by means of mathematical and investment analysis, where a reduction of R $ 49,894.15 was estimated in the with a VPL of R $ 3,354.98, a 9% IRR and a Payback of 7 months and 10 days. In the results, the study demonstrates the efficiency of the software in reducing the cost with tire and proves the feasibility of using it as a plan of action to manage the fleet.