Detalhamento da coleta de dados de custos de operação e apoio dos navios da Marinha

Abstract

Naval assets of modern navies are complex systems, bringing together costly technologies. This impacts the operating and support costs of naval assets over their life cycle, which can significantly exceed their acquisition or development stage and requires proper management of limited financial resources to maintain a state-of-the- art Navy. Although life cycle costing (LCC) has been known for over half a century, its practical application is recent and not yet consolidated. Only in 2013, the Brazilian Navy (MB) published its first related proceedings. The purpose of this monograph is to detail the sources of operation and support data collection inherent to the Navy ships. This research involved reviewing documents from the North Atlantic Treaty Organization (NATO), the United States of America, the Ministry of Defense (MD), and the MB itself to assess adherence to the Cost Breakdown Structure (CBS). Interviews were also conducted to learn about the actions in progress in MB, related to CBS, by applying the 5W2H methodology. The results allowed to detail the data collection in accordance with the activities performed in MB and the available computerized systems.