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Abstract(s)
Uma organização depende da gestão eficiente dos seus recursos e da capacidade de responder rapidamente às alterações impostas pelo mercado. A presente dissertação foi elaborada em contexto industrial numa empresa do sector automóvel e teve como objetivo o estudo e análise do catálogo de serviços de uma oficina automóvel. A identificação da oportunidade surge da possibilidade e planeamento da abertura de várias oficinas pertencentes à empresa analisada para o caso de estudo, em perceber se os investimentos seriam uma mais valia. O estudo foi realizado tendo por base o volume de negócio do core business da empresa. De acordo com o estado da arte, onde fundamentei as bases teóricas por autores de referência sobre as metodologias utilizadas, foram selecionados e analisados os diversos temas, que permitiram analisar os custos inerentes à abertura e funcionamento de uma Oficina Automóvel, percebendo o tempo que será necessário para amortizar o investimento. Foram utilizados diversos temas, nomeadamente: a) key performance indicators (KPIs), com a finalidade de efetuar um benchmarking, permitindo a comparação dos resultados obtidos com os resultados internos da empresa ou registos históricos; b) análise de Pareto para descrever quando o esforço e a recompensa não estão em equilíbrio.; c) sistemas de custeio com a utilização do método ABC (Activity Based Costing e TDABC (Time Driven Activity Based Costing), no auxílio da tomada de decisão. A metodologia científica adotada incidiu sobre o Estudo de caso descrito posteriormente que engloba as técnicas Análise de Conteúdo e Análise Documental como fundamento ao estudo e realização deste trabalho. Inicialmente, foi feita um estudo dos conceitos teóricos através da Análise Documental e, posteriormente, procedeu-se à Análise de Conteúdo, recolhendo toda a informação necessária relevante acerca da Oficina Automóvel para o trabalho aqui apresentado. Os resultados deste trabalho confirmam ser possível pagar o investimento inicial analisando apenas 80% do volume das vendas previstas durante os primeiros quatro anos, este estudo será de grande importância para proporcionar a gestores e investidores de uma Oficina Automóvel uma perceção dos métodos que podem ser usados para tomar uma decisão em relação ao investimento investimento inicial de uma Oficina Automóvel e ao tempo necessário para o recuperar.
An organization depends on the efficient management of its resources and its ability to respond quickly to changes imposed by the market. This dissertation was elaborated in an industrial context an automobile repair shop and its objective was the study and analysis of a car service catalog. Identifying the opportunity to increase the possibility and planning the opening of several shops belonging to the company X to understand if the investments would be of value. The study was conducted based on the turnover of the company´s core business. According to the literature review, various themes were selected and analyzed, which alloed to analyze the costs inherent o the opening and operation of a car workshop realizing the time necessary to amortize the investment. Several themes were used, namely: a) Key performance indicators (KPIs) using benchmarking allowing the comparison of results obtained with the company´s internal results or historical records; b) Pareto analysis to describe when effort and reward are not in balance; c) Costing systems using ABC and TABC method to assist in making decisions. The adopted scientific methodology focused on Document Analysis and Content Analysis as the basis for the study and realization of this work. Initially a study of theoretical concepts was made through the literature review and, later, we proceeded to the Content Analysis, collecting all the necessary relevant information about the automotive workshop for the work presented here. The results of this work reveal that it is possible to pay the initial investment by analyzing only 80% of the forecasted sales volume during the first four years. This study will be of great importance to give managers and investors an auto mobile shop a perception of the methods that can be used to make decisions regarding the initial investment of an Auto mobile shop understanding of the time needed to amortize the initial investment of a car shop.
An organization depends on the efficient management of its resources and its ability to respond quickly to changes imposed by the market. This dissertation was elaborated in an industrial context an automobile repair shop and its objective was the study and analysis of a car service catalog. Identifying the opportunity to increase the possibility and planning the opening of several shops belonging to the company X to understand if the investments would be of value. The study was conducted based on the turnover of the company´s core business. According to the literature review, various themes were selected and analyzed, which alloed to analyze the costs inherent o the opening and operation of a car workshop realizing the time necessary to amortize the investment. Several themes were used, namely: a) Key performance indicators (KPIs) using benchmarking allowing the comparison of results obtained with the company´s internal results or historical records; b) Pareto analysis to describe when effort and reward are not in balance; c) Costing systems using ABC and TABC method to assist in making decisions. The adopted scientific methodology focused on Document Analysis and Content Analysis as the basis for the study and realization of this work. Initially a study of theoretical concepts was made through the literature review and, later, we proceeded to the Content Analysis, collecting all the necessary relevant information about the automotive workshop for the work presented here. The results of this work reveal that it is possible to pay the initial investment by analyzing only 80% of the forecasted sales volume during the first four years. This study will be of great importance to give managers and investors an auto mobile shop a perception of the methods that can be used to make decisions regarding the initial investment of an Auto mobile shop understanding of the time needed to amortize the initial investment of a car shop.
Description
Keywords
Oficina Automóvel Catálogo de Serviços Sistemas de Custeio Automotive Workshop Service Catalog Costing Systems