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Muito se fala em custos de operação de aeronaves locadas ou próprias. O trabalho monográfico produzido pelo 2º Sgt BMSC Arley PUTTKAMMER, Tripulante Operacional do Corpo de Bombeiros de Santa Catarina, fala sobre a realidade no Estado de Santa Catarina e foi apresentado ao Departamento de Ciências Contábeis, da Universidade Federal de Santa Catarina.
ARLEY PUTTKAMMER
Aquisição ou locação de helicóptero: o que é mais econômico para o Governo do Estado de Santa Catarina? . 2008. 110 f. Monografia (Ciências Contábeis) – Departamento de Ciências Contábeis. Universidade Federal de Santa Catarina, 2008.A questão adquirir ou locar encontra-se inserida no cotidiano das entidades. Diariamente tem-se que tomar decisões do que é melhor a fazer, qual opção escolher. O Governo do Estado de Santa Catarina, para suprir sua necessidade de transporte rápido, seguro e que permitisse o o aos mais diferentes pontos do Estado, optou por um contrato de locação de helicóptero.
Porém, a continuidade da locação gerou uma recomendação do Tribunal de Contas do Estado de Santa Catarina para que o Governo do Estado realize um estudo sobre a locação em relação à aquisição de um helicóptero, com a finalidade de verificar qual opção é mais econômica ao erário público.
A necessidade do estudo pelo Governo do Estado motivou o presente estudo, que tem como objetivo, através da contabilidade, principalmente a de custos, identificar e apresentar informações que possam subsidiar o Governo do Estado de Santa Catarina em uma tomada de decisão sobre a opção mais econômica, aquisição ou locação um helicóptero.
A metodologia empregada é realizada em duas etapas, a primeira na coleta de dados no âmbito istrativo do governo estadual para identificar os custos envolvidos no processo de contrato e utilização da locação, bem como os custos realizados nos últimos cinco anos com locação.
A segunda etapa é realizada através de pesquisa externa com as operadoras privadas e governamentais, proprietárias de helicóptero AS 350 B2, e oficinas homologadas de manutenção deste tipo de equipamento e a empresa responsável pela montagem, venda e apoio pós-venda no Brasil, para apurar os custos de aquisição, operacionalização e de manutenção de um helicóptero.
O estudo limita-se na apuração e comparação dos custos de locação versus aquisição de um helicóptero AS 350 B2, na versão executiva, para o transporte exclusivo de autoridades no âmbito do Governo do Estado de Santa Catarina, pelo período de dez anos.
O levantamento e a análise dos dados através do custeio variável permitiu concluir que é mais econômico ao Governo do Estado adquirir um helicóptero AS 350 B2, do que manter o atual contrato de locação.
Clique aqui e leia o Monografia completa. 1b3fz
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