924 resultados para Custos e Análise de Custo


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Studies about efficiency have gained dimension, in Brazil, since the early 90’s. Same decade that the Civil Aviation System suffers important changes in terms of regulations. Such transformations have echoed effects currently, with some significant trend for international standards. This paper focuses on one of the agents from the Brazilian Civil Aviation System, the airlines companies, which aimed on analyze and evaluate both passengers and cargo air transport, by using data envelopment analysis (DEA), during the period of 2005 to 2010. The yearbooks of ANAC, corresponding at the period from 2005 to 2010, were used as data base in this present study. The technique was applied to 14 companies, which through Stepwise process of variables validation was possible to compose a compact, but complete model, that could translate the reality of companies. This model was composed by one output, Total Income, and by four inputs, Total Costs, Total Domestic Passenger, Total Cargo and Total International Passengers. However, this approach has some flaws. Therefore in order to remedy it, it was required to apply the method Frontier Inverted, one of the alternatives proposed in the literature, which ensured an improvement in the context of efficiencies due to biggest discrimination of airlines. As a result of the DEA-BCC process, oriented by output, TAM 2005 was considered the most efficient company, however GOL and Webjet companies concentrated in 2007 their worst levels

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The increasing search for better performance at the automotive industry, especially on the matter of fuel consumption, caused a progressive evolution of industrial technology. For the wheel this study is based on the try of reducing mass and decreasing the moment of inertia, characteristics that directly reflect on the performance parameter, as consumption and acceleration, so that it also is effective on the growth of the profit margin, since it reduces the costs of the locomotion. In this paper will be applied the Finite Element Analysis to explain the wheel behavior and identify ways to improve the performance. To the analyze it will be simulated a test condition established by ABNT NBR 6751:2009 foreseeing a possible collapse through general yielding and fatigue. The load here presented results from the equation presented on the norms and in the datas provided by the manufacturer

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The gas turbine (GT) is known to have: low cost of capital over the amount of energy, high flexibility, high reliability, short delivery time, commissioning and commercial operation at the beginning and quick departure. The gas turbine is also recognized for its superior environmental performance, manifested in air pollution containment and reducing greenhouse gases (Mahi, 1994). Gas turbines in simple cycle mode (SC) have long been used by utilities to limited power generation peak. In addition, manufacturing facilities use gas turbines for power generation units on site, often in combination with the process of heat production, such as hot water and steam process. In recent years, the performance of industrial gas turbines has been improved due to significant investments in research and development, in terms of fuel to electricity conversion efficiency, plant capacity, availability and reliability. The greater availability of energy resources such as natural gas (NG), the significant reduction of capital costs and the introduction of advanced cycles, have also been a success factor for the increased use of gas turbines to load applications base (Poulikas, 2004). Open Cycle Gas Turbine with a greater degree of heat to the atmosphere may alternatively be used to produce additional electricity using a steam cycle, or to compose a cogeneration process. The combined cycle (CC) uses the heat from the gas turbine exhaust gas to increase the power output and increase the overall efficiency of more than 50% second (Najjar, 2001). The initial discovery of these cycles in the commercial power generation market was possible due to the development of the gas turbine. Only from the 1970s that gas turbine inlet temperature and therefore the exhaust gas temperature was sufficiently high to allow a better efficiency in the combined cycle ... (Complete Abstract click electronic access below)

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Introduces technical, economic and environmentally competitive solutions in the energy market is a great challenge for society. This work examines each of these aspects considering the production of electrolytic hydrogen with energy from wind power, solar and hydropower, in order to ensure an overview of this energy carrier. Initially, an assessment of the technical aspects is made addressing existing electrolysers technologies, its main characteristics and differences. The geographical distribution of wind, solar and hydroelectric potential in Brazil is also mapped, and a configuration scheme of a hydrogen production system is discussed. Subsequently, the economic analysis calculates the cost of investment in the alkaline electrolyser of 60 Nm³ / h, similar to the Brazilian bus powered by hydrogen project, coordinated by EMTU. Since the main input of electrolysis is electricity, is analyzed the latest energy auctions of each primary source and it is calculated the cost of production of the wind, solar and hydropower hydrogen. Postponed to this, are investigated the intrinsic environmental impacts of electricity generation process, proposing a readjustment of an indicator of ecological efficiency for the production of hydrogen. Finally, the work discusses the concept of externalities and demonstrates how the incorporation of external costs can leverage the hydrogen economy. In short, it is evident that the wind and hydroelectric hydrogens are more promising compared to solar hydrogen, whether in the economic aspect, because it achieved lower costs, whether in the environmental aspect, because it reached the highest ecological efficiency

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Seeking to meet the requirements: relatively low cost of materials and wide applicability in the automotive industry. The best option was the steel Dual Phase (DP), because that is lighter, have high formability, meet the cost requirements and applicability, steel Dual Phase (DP) came to meet these requirements with its two-phase microstructure, ferrite and martensite microstructure who claim to respect and mechanical properties. In this context, the aim of this study was to correlate the microstructure revealed in metallography to the mechanical properties observed in hardness and tensile tests. The microstructure is revealed by etching in 2% nital and then captured images of the sample were processed in ImageJ software to aid in determining the volume fraction of the phases present. Therefore, the mechanical properties were evaluated with respect to volume fraction of the steel layers and analyzed DP 600 together with the mechanical properties obtained by Rockwell hardness test and tensile test. With the values of the mechanical properties calculated and tested, it was possible to describe the method of metallography, as the attack phase and counts, so that it can use this relationship tested/calculated property as a qualitative analytical tool. The method used for the correlation between the microstructure and mechanical properties confirmed the importance of the phases present in the Dual Phase steel to obtain the desired mechanical properties in the application of the steel

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Given the competitive reality of the globalized market, companies are compelled to develop strategic aspects of the management process, in order to ensure their survival. Among the strategic aspects is the price formation process, whose reasoning occurs mainly of adoption through cost system. Knowledge of costs and expenses provides conditions for the company to position itself strategically in the market, being able to follow the price of competition and sometimes even surpass them, called, more and more attention with regard to price formation. This study aims to identify the best price to be transferred to the market. To this end, were approached concept of pricing and its components, their strategies and pricing objectives, as well as the influence of demand on price formation, as well as the added value the brand and quality; and even a careful analysis of the price established by the said company in the service offered. We used the method of literature review and case study in the company ESA international aeronautical industry. Thus, we sought to explain about the main concepts for pricing in order to support decision making

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Pós-graduação em Agronomia (Energia na Agricultura) - FCA

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Pós-graduação em Genética e Melhoramento Animal - FCAV

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Pós-graduação em Microbiologia Agropecuária - FCAV

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Pós-graduação em Biometria - IBB

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This study aims to structurally evaluate a support of graphite pastille for the lubrication of railway wheels. The proper lubrication of wheel flanges of the railway extends the life of this component, so it is very important that this occurs lubrication to reduce the costs involved in railway maintenance. To prepar the evaluation structural will be used to International Electrotechnical Comission standard (IEC 61373) establishing which load cases should be applied to this component. The applied loads on the support (accordance with IEC) are random accelerations and accelerations due to shocks, thus simulating the conditions that exist along the route of the train. The structural analyzes are performed by the finite element method, with the aid of the Cosmos software. Thus, it is possible to determine the stresses acting on the support, and so the allowable stresses compared with the standard proposed by the AISC. The stress in the structural analyzes are lower than allowable therefore considered for the configuration presented, unexpected structural problems

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Over the years, water has become an increasingly valuable resource and scarce, this situation is attributed to factors such as population growth, poor distribution and increasing degradation of water resources as a result of indiscriminate human activities in the middle environment, making their dwindling availability and increasing its cost. I n this context , the use of rainwater for non-potable purposes begins to be stimulated in Brazil , as a measure to preserve this resource , while in countries such as Japan and Germany , this technique has already been used for a long time. The ability to capture rainwater reduces the demand for sanitation companies, also resulting in cost reduction with the water bill and the risk of flooding in the event of heavy rains. The stored water is used only for non-potable purposes, such as toilets, taps into the garden, for washing vehicles and clothing. This work was developed with the aim of presenting the importance of rational use of water, associated with viability constructive economic and consumption of the installation of rain water harvesting, and for that, considered four case studies. From this study, it was found that the implementation of this system has led to a reduction in costs of water and sewer consumption poses no hazard to the user and its installation does not require significant changes in building construction, however, in relation to the economy, should be made a detailed analysis in each case for investment to bring a suitable financial return within the lifetime of the system