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Advisor(s)
Abstract(s)
A sobrevivência das empresas no contexto de crise em que vivemos torna-se
um dos principais desafios para a gestão empresarial, assumindo a análise e controlo
dos gastos um papel relevante.
As decisões estratégicas sobre os gastos, em especial as tomadas sobre os
gastos com transporte, assumem neste contexto uma importância vital, fruto de um
conjunto de fatores externos altamente voláteis, sujeitos a uma grande
imprevisibilidade e em constante mutação.
Mas para além da conjuntura externa, este gasto estará também muito
dependente do meio a utilizar: marítimo, terrestre (rodoviário e ferroviário), aéreo ou
um sistema intermodal (Carvalho e Dias, 2004). No setor postal a opção é claramente o
transporte terrestre rodoviário.
No sector postal, este tipo de transporte é fundamental no serviço de
distribuição, condicionando os circuitos de correio. Os estudos já realizados nesta área
têm-se dedicado à análise estrutural do mercado, à identificação de métodos de
análise de performance, ao apuramento de desvios e ao estudo dos processos de
redução dos gastos, contudo encontra-se por estudar o impacto da natureza da
propriedade (própria ou contratada) na estrutura económico-financeira das empresas.
Neste sentido, propomo-nos a avaliar qual o efeito que a distribuição de
objetos postais com recurso a meios próprios ou contratados tem no desempenho dos
indicadores económico-financeiro selecionados e qual das decisões permite uma
melhor performance gasto/benefício.
A avaliação recorre a duas metodologias distintas: a análise de indicadores
económico-financeiros e à análise custo/benefício (CBA). A comparação entre os
valores encontrados para a empresa postal possuidora da sua frota e para a que
contrata parte, permitiram avaliar a mais eficiente na gestão de gastos em transporte
e por conseguinte qual a melhor decisão estratégica sobre a natureza da frota.Os resultados apurados sugerem que a poupança observada com a contratação
de parte da frota são significativos, contribuindo positivamente para a redução global
de gastos em transporte e melhorando todos os valores da análise CBA. Relativamente
aos indicadores económico-financeiros, a decisão de contratar melhora
significativamente os valores operacionais enquanto que possuir beneficia os de
liquidez e estrutura financeira.
A avaliação efetuada e os resultados apurados neste trabalho, pretendem dar
um pequeno contributo para a tomada de decisão na seleção da natureza dos meios
de transporte, nomeadamente, em empresas postais.
ABSTRACT: The company’s survival in the world crises is one the main management challenges and the cost analyses one of the main solutions. The transportation cost assumes a major role due to the unpredicted and uncertain outside factors. Beside this, cost has a tight dependence from transport mean: sea, air, rail, road or a mix of them. The road transport, main choice for this paper, represents 95% of all merchandise transportation and almost 100% of the internal transport in Portugal. This kind of transportation is also used in export (66%) and import (60%) of several materials. In the postal sector, the road transport is the main choice of the delivery system. From the early papers analyzed, we can verify that they prefer to study the postal structural market, that identify forms to analyze companies behavior and ways to reduce costs, leaving beside the nature of transports (hired or owned), his implication in cost performance and on the company financial structure. So, this paper is going to explore the effects that postal delivery using owned and hired transports have in the company financial structure and in several of his ratios. Is also going to explore which decision regarding the nature of transports presents meter relation cost benefit. The evaluation is based on two different methods: the economic and financial ratios and on cost-benefit analyses. The measure of values between postal companies, with different nature of transport, allows to evaluate the most efficient transport management and so on the best nature strategic decision. From the results obtained we can verify that hire transport represents reduced transport costs and improvement of all CBA values. In what concerns the financial ratios, the hiring decision improves significantly the operational values and to own improves the liquidity and financial ratios.The comparison made and the conclusions of this paper pretend to have a contribute to strategic decisions of the transport costs management, specially on the postal companies.
ABSTRACT: The company’s survival in the world crises is one the main management challenges and the cost analyses one of the main solutions. The transportation cost assumes a major role due to the unpredicted and uncertain outside factors. Beside this, cost has a tight dependence from transport mean: sea, air, rail, road or a mix of them. The road transport, main choice for this paper, represents 95% of all merchandise transportation and almost 100% of the internal transport in Portugal. This kind of transportation is also used in export (66%) and import (60%) of several materials. In the postal sector, the road transport is the main choice of the delivery system. From the early papers analyzed, we can verify that they prefer to study the postal structural market, that identify forms to analyze companies behavior and ways to reduce costs, leaving beside the nature of transports (hired or owned), his implication in cost performance and on the company financial structure. So, this paper is going to explore the effects that postal delivery using owned and hired transports have in the company financial structure and in several of his ratios. Is also going to explore which decision regarding the nature of transports presents meter relation cost benefit. The evaluation is based on two different methods: the economic and financial ratios and on cost-benefit analyses. The measure of values between postal companies, with different nature of transport, allows to evaluate the most efficient transport management and so on the best nature strategic decision. From the results obtained we can verify that hire transport represents reduced transport costs and improvement of all CBA values. In what concerns the financial ratios, the hiring decision improves significantly the operational values and to own improves the liquidity and financial ratios.The comparison made and the conclusions of this paper pretend to have a contribute to strategic decisions of the transport costs management, specially on the postal companies.
Description
Mestrado em Finanças Empresariais
Keywords
Transporte Serviço postal universal Península Ibérica Estudo comparativo Custo
Pedagogical Context
Citation
Publisher
Instituto Politécnico de Viseu. Escola Superior de Tecnologia e Gestão de Viseu