THE IMPORTANCE OF TOTAL COST OF OWNERSHIP IN SUPPLY CHAIN MANAGEMENT

Authors

  • Paulo Schmidt UFRGS e Faculdade São Francisco de Assis
  • José Luiz dos Santos Faculdade São Francisco de Assis
  • Paulo Roberto Pinheiro Faculdade São Francisco de Assis
  • Marília Mendes da Silva Nunes Faculdade São Francisco de Assis

Keywords:

Supply Chain, Logistics, Total cost of ownership (TCO)

Abstract

Given the need for companies to establish close relationships between suppliers and buyers, by ties of cooperation essential for the competitiveness of companies nowadays, this study addresses the importance of total cost of ownership (TCO management in supply chain. This study aims to present the main contributions of the TC model as a tool for cost management of a supply chain. This tool supports the decision-making process in the supply chain, as regards the selection of suppliers, given that the shopping area is critical to the management of the supply department of a company. This is an exploratory study with literature review and a practical application in the shopping area of a company in the business of education. This, it was found that by using the tool TCO is possible for companies to better visualize their costs for proper decision making, regarding the purchase of a particular supplier.

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Author Biographies

Paulo Schmidt, UFRGS e Faculdade São Francisco de Assis

Ciências Contábeis

José Luiz dos Santos, Faculdade São Francisco de Assis

Departamento de Ciências Contábeis

Paulo Roberto Pinheiro, Faculdade São Francisco de Assis

Departamento de Ciências Contábeis

Marília Mendes da Silva Nunes, Faculdade São Francisco de Assis

Departamento de Ciéncias Contábeis

Published

2013-12-17

How to Cite

SCHMIDT, Paulo; SANTOS, José Luiz dos; PINHEIRO, Paulo Roberto; DA SILVA NUNES, Marília Mendes. THE IMPORTANCE OF TOTAL COST OF OWNERSHIP IN SUPPLY CHAIN MANAGEMENT. ConTexto - Contabilidade em Texto, Porto Alegre, v. 13, n. 25, 2013. Disponível em: https://seer.ufrgs.br/index.php/ConTexto/article/view/40240. Acesso em: 10 oct. 2026.

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