Gestão patrimonial: análise da gestão do ativo imobilizado do terminal portuário da empresa Alfa S/A em São Luís - MA

Abstract

Property, plant and equipment represent a patrimonial component of great economic and operational relevance for the organizations. For this reason, good asset management enables the reliable measurement of book equity and physical control of tangible assets. In this sense, this research corresponds to a case study in a logistic company and aims to analyze the process of management of the fixed assets of the port terminal of the company Alfa S / A in São Luís - MA. For that, the theoretical basis was structured in three main topics: the accounting aspects of assets, the definitions about fixed assets and the asset management of fixed assets. The research presents a qualitative approach of the descriptive type in which the asystematic observation, interview and questionnaire were used as instruments of data collection. The main conclusions allow to affirm that the process of management of fixed assets of the port terminal presents structured and standardized steps. However, the reality of this process has deficiencies that need to be overcome, namely: asset management activity considered in the background; Value of property, plant and equipment in progress pending accounting registration; Routines of coupling and incorporation of delayed assets; Absence of recent training for the agents involved in the process; Little interaction of the patrimony area with the other areas, among others. Based on this, it was suggested actions to eliminate and /or mitigate the deficiencies found, especially the delegation of asset managers in each terminal management; the creation of a plan of action by the analyst of economic management and responsible for the warehouse to expedite the immobilization of the assets in progress and the implementation of pending autonomous assets among others.