DEP - Departamento de Engenharia de Produção

URI Permanente desta comunidadehttps://repositorio.ufrn.br/handle/1/132

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Measuring the economic cost of hydrated ethanol by the EVA®: a case study in the São Martinho Mill, in Brazil
(Canadian Center of Science and Education, 2014-04-24) Bruno Júnior, Vicente; Alves, Renata Danielle Sousa; Lima, Nilton César; Souza, Gustavo Henrique Silva de; Queiroz, Fernana Cristina Barbosa Pereira; Queiroz, Jamerson Viegas
The aim of this paper is to evaluate and measure the economic costs of hydrated ethanol during the periods from 2004 to 2012 in the São Martinho Mill (a large Brazilian company) by the EVA® (Economic Value Added) approach. We adopted as initial conception the economic costs of hydrated ethanol towards their respective sectoral economic aspects, so as to clarify the EVA® among the levels of investment versus the capital cost employed. For this, it was applied a quantitative metric within of an exploratory approach adopted in the studies by Saito, Savoia and Angelo (2011). Results offer reflections that the São Martinho Mill is in a situation of economic value aggregation and emphasize the importance of adequacy of capital costs from the year 2012 in order to align the metric and also allow the assessment of investments and achieve economies of scale by the optimizing of the production cost, enabling the real perception of the assessment by the shareholders on an analysis of the next cycle of the EVA® performance. Results also allow us to infer the importance of parametric consideration of the capital cost, and moreover, in parallel, reinforce the need to understand the structure of the operational cost, hence the need for a new approach to the opportunity capital cost

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Navegando DEP - Departamento de Engenharia de Produção por Autor "Alves, Renata Danielle Sousa"