Gestão de operações: um modelo que promova a eficiência na gestão de custo com pedágios

Abstract

Brazil is a country with a continental extension, with major deficiencies in the areas of infrastructure, regulatory, fiscal and tax. In this scenario, the toll cost is one more account that adds up and often goes unnoticed and without controls by companies. The objective of the presented work is to propose a management model for toll expenses, aiming to pay only what is required by law and to reduce expenses with fees and charge errors to the maximum. According to the Brazilian 1988 Federal Constitution, taxes do not have the obligation to be related to any specific use, that is, the tax is not linked to a specific service, such as the IPVA is intended for the state and municipal government and can be used in education, public health, and safety, not necessarily on vehicle traffic routes. Without specifically earmarked founds for road maintenance, Brazil has already gone through moments of extreme logistical difficulties, in which costs for repairing broken vehicles and high fuel consumption due to poor road maintenance were the usual scenario throughout the national territory. Thus, the concession system, which introduced toll charge, came to greatly improve the condition of state and federal roads. Despite the advantages that the concessions brought, it is necessary to take a close look at tolls expenses and manage these costs, to avoid errors and expenses greater than those due. In this sense, a research was conducted to understand how toll costs are controlled and then a solution was proposed so that management can be carried out efficiently, automatically and at the lowest cost, thus enabling logistical operators to take advantage that toll roads provide, paying only what is necessary for that.