1000 resultados para custos e análise de custos
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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)
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Pós-graduação em Engenharia Mecânica - FEG
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Pós-graduação em Bases Gerais da Cirurgia - FMB
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Since the Seventies, there has been a growing degradation of concrete structures in Brazil. For that reason, much research has been made on the durability of those structures, aiming at contributing towards quality improvement and reduction of maintenance and repair costs. This study evaluates the behavior of the durability of high-performance concrete with additions, replacing part of the cement and aggregates with rice husk ash and tire rubber, respectively. Durability tests were carried out in which concrete was subjected to several degradation processes, such as the action of water, temperature, salts and acid solution. The results indicated that the addition of active silica or rice husk ash, both with tire rubber did not worsen the durability of concrete. In fact, rubber proved to be very effective in preventing the action of chemical agents, high temperatures and the penetration of water. Rice husk ash, despite the larger diameter of particles, had similar results to that of the active silica.
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Pós-graduação em Genética e Melhoramento Animal - FCAV
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This study analyzed the economic viability of an investment in feedlot cattle on a farm in the midsize state of Goias. The research identified that different thematic studies whose interests have focused mainly on cost analysis and profitability punctual. Differently, this study used the approaches of the Discounted Cash Flow (DCF) and the Real Options Theory (ROT). The first used the projected cash flow for 10 years and a discount rate determined by CAPM at 8% p.a. for containment of heads 400. The second was modeled by the binomial model of Cox, Ross and Rubinstein (1979) incorporating the option of waiting. This methodology has not been employed in Brazilian cattle industry. The search results pointed to the economic viability of the project when considered possible scenarios for the different price ranges of the ox that state bushel. In addition, the TOR proved to be a more robust tool for investment analysis, by incorporating the flexibility of farmers to wait for the right time to make the confinement.
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Aquaculture is a crucial source of income and livelihood for millions of people around the world. Most fish farms require technical knowledge expertise and qualified staff. This research was developed in Santa Felicidade Settlement Project Cocalzinho de Goias city - GO, where a substantial part of the settlers by INCRA are exploring subsistence farming activities. After meeting open to the 76 settler's families, those who joined the project received courses on intensive farming of tambaqui (Colossoma macropomum) in net cages. The production was an innovative technique, fully realized with the participatory labor of family members, without prejudice of the main activities. The economic analysis showed the return on invested capital in 7.5 years within the financial activity with 7.1% Internal Return Rate higher than the average interest rate market. The Net Cash Flow showed ability to fulfill financial obligations from the second year. The implementation of more productive cycles optimizes the workforce with increased operational efficiency. Diet alternatively produced with local ingredients can minimize the effects of critical variables of the project, since it does not affect productivity.
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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Pós-graduação em Engenharia Mecânica - FEG
Proposta de estruturação do departamento de custos de uma empresa de construção civil de médio porte
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This work consists of a literature review of technical project management with a focus on cost management in order to establish concepts and build a theoretical basis for later perform a case study of a construction company. All of the literature review is based on best practices in project management from the Project Management Institute - PMI, among other bibliographies that use the same concepts. The case study covers issues such as area of expertise, constructions undertaken, methodologies, procedures, assumptions, allowing to understand how the company operates in the market and, especially, which interfaces with the cost department in company processes. Confronting the knowledge gained from the literature review of the concepts of PMI and the information obtained from the case study on the current situation of the management costs of the company, it was possible to identify some gaps in the company processes of cost management and thus propose the solution of creating a centralized functional area focused on cost, that is responsible for ensuring that best practices in project management, specifically costs, are being applied
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Brazil has about 12 % of a life´s essential resource: the superficial fresh water of the planet. However, today it is possible to observe the bad management of this resource, generating serious consequences on the quality that results in the loss of the use´s availability. In this scenario, the catchment of rainwater for undrinkable use is an alternative that has been broadly studied for the scientific community. When planning a system of rainwater catchment, the sizing of the required volume of the tank that will keep the water has a fundamental importance for the project, seeing that the supersizing of the tank can bring high costs and the undersizing can bring shortage in the water supply. This paper used a methodology based on two concepts: the harvesting efficiencies and the attending efficiencies of the system. This method takes as principle that exist a perfect demand that minimize the repayment time, condition that happened when the efficiencies are equal. Brazilian’s cities with different weathers and different rainfalls where chosen to simulate the attending for different demands for a typical residence. The data where parameterized according to the roof area and the number of residents, that way is possible that a future conference can be easily done and it also ensure results closer to the reality. The results showed that cities with a lower period of drought, even those with high level of rainfall on the raining mouths, have lower potential of water supply. The cities where the rainfall is more constant and also more high, even small roofs areas and small tank´s volumes – about half of the size compare to the cities with less propitious conditions – can generate high levels of water saving. With an eye to promote the environmental sustainability, the investment on projects for the catchment of rainwater is a good alternative