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 distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.013 | 0.011 |
| Meta-epidemiology (narrow) | 0.004 | 0.004 |
| Meta-epidemiology (broad) | 0.005 | 0.003 |
| Bibliometrics | 0.003 | 0.007 |
| Science and technology studies | 0.006 | 0.004 |
| Scholarly communication | 0.009 | 0.004 |
| Open science | 0.008 | 0.006 |
| Research integrity | 0.003 | 0.004 |
| Insufficient payload (model declined to judge) | 0.001 | 0.002 |
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; both teacher heads agree on what is shown here.
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".