1 / 10

Group B22 Aray Gustavo Furtado Feldens Gabriela Iervolino Petchprakai Sirilertsuwan

ME2605 - Cost Management and Control Professor Håkan Kullvén. Group assignment Case study:. LOGISTICS COSTS AT. Group B22 Aray Gustavo Furtado Feldens Gabriela Iervolino Petchprakai Sirilertsuwan. PETROBRAS HISTORY.

vin
Download Presentation

Group B22 Aray Gustavo Furtado Feldens Gabriela Iervolino Petchprakai Sirilertsuwan

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. ME2605 - Cost Management and Control Professor Håkan Kullvén Group assignment Case study: LOGISTICS COSTS AT Group B22 Aray Gustavo Furtado Feldens Gabriela Iervolino Petchprakai Sirilertsuwan

  2. PETROBRAS HISTORY Petróleo Brasileiro S/A – PETROBRAS is the Brazilian largest energy company PETROBRAS is currently a semi public company after holding a monopoly from 1954 to 1997 On November 8, 2007, the market capitalization of Petrobras surpassed that of ExxonMobil, making it the world's second largest company by market cap, behind PetroChina PETROBRAS closed 2006 listed in Dow Jones Sustainability Index’s Global Sustainability Index The company currently has operational or office activities in 27 countries, and, in the global ranking, Petrobras became the 14th biggest of all oil companies, the 7th among the publicly traded ones

  3. PETROBRAS PROFILE A significant oil producer; oil exploration, production and refining as well as a major distributor Business Area Petrobras owns oil refineries and oil tankers and controls oil and power industries assets, as well as related business activities 103 production platforms (76 fixed and 27 floating) – producing, in 2006, more than 2.3 million barrels of oil equivalent –, and 16 refineries

  4. PETROBRAS LOGISTICS 25% of investments are in logistic Logistic in materials, products and people by Pipeline and Terminal, Cargo transport, Marine transport, Aerial transport

  5. PETROBRAS DATA

  6. ABC Logistics costs for transportation from Macaé/São Tomé to oil platforms in Brazil, the most recommended method would be “ACTIVITY-BASED COSTING” The cost objects in this case would not be the final product, but support activities that would then be assigned to the other process • 3 main activities were identified: • Maritime transportation of people Macaé/plataformas/Macaé; • Aerial transportation of people Macaé/plataformas/Macaé; • Multi-modal transportation of raw materials (aerial and road) Macaé/ São Tomé/ platforms

  7. LOGISTICS OF PERSONNEL Programming Inspection of baggage Boarding Departure Navigation Arrival

  8. RESOURCES & DRIVERS Diesel oil Labor at the port services Labor at the boat Maintenance Administrative labor Audit labor Distance navigated Number of trips Number of inspections Drivers Resources

  9. COST STRUCTURE Diesel Port Labor Boat Labor Maintenance Administrative Labor Audit Labor Maritime transportation of personnel Activity Process that the person transported belongs to Cost object

  10. CONCLUSIONS AND CONSIDERATIONS • ABC is an appropriate tool for support activities and fits very well with logistics cost • Must analyze the benefits and costs before implementing • Even for simple activities, it requires a good database and quality information to feed the cost database • Only worth using it if actions are taken to improve the process or at least maintain it in control

More Related