Luisa Beltrán Paul Suárez Edwin Aray Daniela Zurita Véliz Grupo #2.
Group B22 Aray Gustavo Furtado Feldens Gabriela Iervolino Petchprakai Sirilertsuwan LOGISTICS COSTS...
-
Upload
dustin-cunningham -
Category
Documents
-
view
219 -
download
2
Transcript of Group B22 Aray Gustavo Furtado Feldens Gabriela Iervolino Petchprakai Sirilertsuwan LOGISTICS COSTS...
Group B22
Aray Gustavo Furtado FeldensGabriela Iervolino
Petchprakai Sirilertsuwan
LOGISTICS COSTS AT
ME2605 - Cost Management and ControlProfessor Håkan Kullvén
Group assignment Case study:
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
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
PETROBRAS closed 2006 listed in Dow
Jones Sustainability Index’s Global Sustainability
Index
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 HISTORYPETROBRAS HISTORY
103 production platforms (76 fixed and 27 floating) –
producing, in 2006, more than 2.3 million
barrels of oil equivalent –, and 16
refineries
A significant oil producer; oil
exploration, production and refining as well as a
major distributor
Petrobras owns oil refineries and oil tankers
and controls oil and power industries assets, as well
as related business activities
Business Area
PETROBRAS PROFILEPETROBRAS PROFILE
25% of investments are
in logistic
Logistic in materials, products and people by Pipeline and Terminal, Cargo transport, Marine transport,
Aerial transport
PETROBRAS LOGISTICSPETROBRAS LOGISTICS
PETROBRAS DATAPETROBRAS DATA
NET OPERATING REVENUES
72.347 US$ BILLION
NET INCOME 12.826 US$ BILLION
PROVEN RESERVES
11.45 BILLION BARRELS OF OIL EQUIVALENT (BOE)
AVERAGE DAILY PRODUCTION
2,298,000 BARRELS OF OIL EQUIVALENT (BOE)
PIPELINES 31,089 KM
SHIPPING FLEET 51 COMPANY OWNED AND 104 CHARTERED
TERMINALS 66
REFINERIES 16
SERVICE STATIONS
BRAZIL: 5,870 ABROAD: 1,012
EMPLOYEES 537 in head office1,968 on board Transpetro ships1821 in the pipeline and terminal area
Logistics costs for transportation from Macaé/São Tomé to oil platforms in Brazil, the most
recommended method would be
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
“ACTIVITY-BASED COSTING”
ABCABC
ProgrammingInspection of
baggageBoarding
Departure Navigation Arrival
LOGISTICS OF PERSONNELLOGISTICS OF PERSONNEL
Drivers
Distance navigated
Number of trips
Number of
inspections
RESOURCES & DRIVERSRESOURCES & DRIVERS
Resources
Diesel oil
Labor at the port
services
Labor at the boat
Maintenance
Administrative labor
Audit labor
Diesel PortLabor
BoatLabor
Maintenance
Administrative
Labor
AuditLabor
Activity
Cost object
COST STRUCTURECOST STRUCTURE
Maritime transportation of
personnel
Process that the person transported belongs to
• ABC is an appropriate tool for
support activities and fits very
well with logistics cost
CONCLUSIONS AND CONSIDERATIONSCONCLUSIONS AND CONSIDERATIONS
• 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