A gestão de custos na Marinha do Brasil: uma abordagem estratégica da gestão do ciclo de vida nos meios navais

Abstract

Keeping the Armed Forces in a position to fulfill their constitutional missions comes out of a high degree of investment in defense products and systems. This investiment requires the management of the costs involved in all the phases of the life cycle of the items purchased. The greater the investment, the greater the need for alignment between the organization's strategy and the management of these costs. When it comes to the Brazilian Navy, the high investment required for the conservation of its operational capacity is notorious. This research intends to demonstrate if the Brazilian Navy Costs System (SCM) can contribute to choosing the best investment, based on the costs-estimates used in the management of the Life Cycle Cost (LCC). The methodology involved a qualified research – when it comes to purposes, as an exploratory research; and, in terms of means, as a documentary research - added to field research, as it also makes the analysis and interpretation of data extracted from documents and interviews. Finally, the work concluded that the implementation of the SCM will contribute to the improvement of cost management, and to the support for the Brazilian Naval Administration to make decisions. Its use was assumed as an informational system for data collection and confirmation of the projection made in the LCC. Due to its capillarity within the MB and compatibility of methodology.