group b22 aray gustavo furtado feldens gabriela iervolino petchprakai sirilertsuwan

10
Group B22 Aray Gustavo Furtado Feldens Gabriela Iervolino Petchprakai Sirilertsuwan LOGISTICS COSTS AT ME2605 - Cost Management and Control Professor Håkan Kullvén Group assignment Case study:

Upload: vin

Post on 22-Jan-2016

49 views

Category:

Documents


0 download

DESCRIPTION

ME2605 - Cost Management and Control Professor Håkan Kullvén. Group assignment Case study:. LOGISTICS COSTS AT. Group B22 Aray Gustavo Furtado Feldens Gabriela Iervolino Petchprakai Sirilertsuwan. PETROBRAS HISTORY. - PowerPoint PPT Presentation

TRANSCRIPT

Page 1: Group B22 Aray Gustavo Furtado Feldens Gabriela Iervolino Petchprakai Sirilertsuwan

Group B22

Aray Gustavo Furtado FeldensGabriela Iervolino

Petchprakai Sirilertsuwan

LOGISTICS COSTS AT

ME2605 - Cost Management and ControlProfessor Håkan Kullvén

Group assignment Case study:

Page 2: Group B22 Aray Gustavo Furtado Feldens Gabriela Iervolino Petchprakai Sirilertsuwan

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

Page 3: Group B22 Aray Gustavo Furtado Feldens Gabriela Iervolino Petchprakai Sirilertsuwan

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

Page 4: Group B22 Aray Gustavo Furtado Feldens Gabriela Iervolino Petchprakai Sirilertsuwan

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

Page 5: Group B22 Aray Gustavo Furtado Feldens Gabriela Iervolino Petchprakai Sirilertsuwan

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

Page 6: Group B22 Aray Gustavo Furtado Feldens Gabriela Iervolino Petchprakai Sirilertsuwan

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

Page 7: Group B22 Aray Gustavo Furtado Feldens Gabriela Iervolino Petchprakai Sirilertsuwan

ProgrammingInspection of

baggageBoarding

Departure Navigation Arrival

LOGISTICS OF PERSONNELLOGISTICS OF PERSONNEL

Page 8: Group B22 Aray Gustavo Furtado Feldens Gabriela Iervolino Petchprakai Sirilertsuwan

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

Page 9: Group B22 Aray Gustavo Furtado Feldens Gabriela Iervolino Petchprakai Sirilertsuwan

Diesel PortLabor

BoatLabor

Maintenance

Administrative

Labor

AuditLabor

Activity

Cost object

COST STRUCTURECOST STRUCTURE

Maritime transportation of

personnel

Process that the person transported belongs to

Page 10: Group B22 Aray Gustavo Furtado Feldens Gabriela Iervolino Petchprakai Sirilertsuwan

• 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