APLICAÇÃO DO CUSTO TOTAL DE PROPRIEDADE (TCO): UM ESTUDO DE CASO
Bibliographic record
Abstract
O objetivo do artigo é analisar a utilização da técnica do custo total de uso e propriedade (TCO) no processo de compras de bens de capital, reconhecido pela literatura como um adequado instrumento de redução de custos no âmbito da gestão estratégica de custos (GEC). Trata-se de um estudo de caso único realizado em empresa do setor de manufatura de couros, estabelecida no Rio Grande do Sul. Os dados, coletados por entrevista com profissionais da empresa, análise documental e observação in loco, no último trimestre de 2013, foram analisados de forma qualitativa e com abordagem descritiva. Os principais resultados evidenciam que a empresa utiliza o TCO, com o objetivo de prover e avaliar informações que auxiliam os gestores para a tomada de decisões relativas à investimentos em bens de capital, principalmente relacionados a equipamentos de tecnologia de ponta. Há reconhecimento na empresa de que o sistema precisa ser aperfeiçoado para alcance de benefícios mais amplos.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.005 | 0.011 |
| Meta-epidemiology (narrow) | 0.001 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.001 |
| Bibliometrics | 0.003 | 0.006 |
| Science and technology studies | 0.002 | 0.002 |
| Scholarly communication | 0.005 | 0.003 |
| Open science | 0.001 | 0.002 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.005 | 0.001 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".