Estudo da gestão da frota da Secretaria Municipal de Saúde de Santana do Livramento: frota própria ou terceirização?

Abstract

This study aimed to analyze the Municipal Health Secretary (SMS) Fleet's management aproach, applying the Statement of Economic Outcome, opting for their own fleet or by fleet outsourcing. Therefore, we conducted a survey with a descriptive approach, quantitavequalitative, based on a case study. To meet the objective, the cost per outsourced mile was researched with the Municipal Finance Department's Tenders and Contracts Sector, and the own fleet's with the Municipal Health Secretary's Accounting and Purchasing Sector, as well as the total fleet and its state of conservation. Subsequently, through budget information, financial and Microsoft Office Excel spreadsheets and documents - Word, the data for analysis of the costs were researched. This way, it was determined the cost per mile undertaken by own fleet, allowing a comparison between the two forms of execution, checking which instance is more beneficial to the municipal treasury. It was demonstrated that the own fleet, despite some limitations, is the option that brings more benefits to Santana do Livramento.