Luis Carlos de Freitas

Estudo comparativo envolvendo três métodos de cálculo de custo operacional do caminhão bitrem

The present work deals with the comparative study of three methodologies used for calculating the operational cost of forest transport vehicles such as: FAO - North America; FAO/ECE/KWF e Battistella /Scânia. For this the, Bitrem truck was considered as it is one of the most used for forest load transport in Brazil. The two first methods had the operational cost calculated per effective hour of work (eh), and the latter had the cost calculated per kilometer (km). Thus, for this method, a factor to convert kilometer cost to cost per effective hours of work (eh) was used. The operational cost, for FAO - North America and FAO/ECE/KWF, was obtained by the sum of the following costs: machine (fixed and variable costs); administrative (administration cost) and worker (workmanship hand cost). For the Battistella/Scânia method, the operacional cost was obtained by the sum of machine and administrative costs. The FAO method - North America was the most expressive in terms of operational cost (USS 50,47/he). This method was the most indicated for the case in study, due mainly to the large approximation in relation to the real cost. The machine costs represented more than 85% of the total cost in all methodologies, with the variable cost standing out, due the high fuel cost. The operational costs presented distinct values, probably due to the fact that these methods present different formulas for the same cost.

Influência do cálculo de depreciação no imposto de renda e no fluxo de caixa de uma atividade de transporte florestal

This work sought to illustrate a scenario of alternatives to taxation, based on different methods of depreciation. The parameter was the forest transportation activity, being the study developed for the Bitrem truck. Cash flow was calculated before and after taxation, which values were determined on the basis of a percentage on the taxable income, varying according to the methodologies used for calculating depreciation. After drawing up the post-taxation cash flow, an economic study was carried out using Net Present Value (NPV). The impact of the income tax caused a reduction in NPV of 53.36%, 52.22%, 50.54%, 48.07% and 47.72% respectively when considering the following methods of depreciation: inverse sum of the digits ; sinking fund; linear; exponential and sum of the digits. The most suitable methodology for the forest truck was the same that gave the largest NPV (sum of the digits), indicating that the method adopted by the government can result in tax overload. This shows the need for establishing better taxation rules, using more suitable methods for these types of machines.

Análise Econômica e de Sensibilidade em um Povoamento Implantado no Sudoeste da Bahia

The implementation of a forestry project should be guided by tools of economic analysis in order to endorse investments made. This work aimed to promote an economic and sensitivity analysis of eucalyptus reforestation projects in the microregionof Vitoria da Conquista - BA, using the Net Present Value, Internal Rate of Return, Journal Equivalent Value and Production Average Cost as well as to perform a sensitivity analysis, by varying the production annual interest rate and the price of wood. The implementation cost was

Avaliação ambiental do processo de inovação tecnológica na colheita florestal

2,091.92 reais. Tconsideration of the execution process yielded a value of

AVALIAÇÃO QUANTITATIVA DE IMPACTOS AMBIENTAIS DA COLHEITA FLORESTAL EM DOIS MÓDULOS

915.29 reais, corrected for the year zero. Despite being long-term process, forestry activities are a good alternative to diversify production and income for small producers, presenting an economic viability for all criteria evaluated.

AVALIAÇÃO ECONÔMICA DO USO DA MADEIRA DE EUCALIPTO PARA DIFERENTES FINALIDADES, NA REGIÃO DO ALTO JEQUITINHONHA, MG

This study aimed to evaluate the impacting profile of the technological innovation process on forestry harvesting. We analyzed the innovation process on the traditional subsystem change (chainsaw + forwarder) to the innovative (Feller Buncher + Clambunk Skidder). We used the consolidated method for environmental impact assessment of technological innovation on agro-livestock, which assesses the environmental performance of a certain methodology or technology in relation to that previously established. The method was adapted for the impacts evaluation on forestry harvesting. The impacts were analyzed for the physical media indicators (air, soil, water), biotic (flora and fauna), and anthropic indicators. Matrices were prepared for each indicator, which were weighted in relation to the occurrence scale and importance scale factor. Technicians on the forest harvesting field filled the matrices using changing coefficients previously defined. The impact coefficient resulted from the coefficient changing product by weighting factors, being evaluated on a scale of -15 to +15. The overall impact index has been determined for the same scale pattern. According to three evaluations average, two indicators showed a positive impact coefficient (health and management), six were negative coefficient (air, soil, flora, fauna, landscape, and employment), and one remained unchanged (water). The overall impact index was positive (1.29), indicating in the global context environmental conditions favorable to the innovative subsystem adoption.