Estudo de viabilidade econômica para a aquisição de um centro de usinagem visando o processo de internalização

Abstract

For a company that assembles agricultural machinery, differentiation is the key to its competitiveness in the market. Thus, due to the restrictions caused by the new Coronavirus, the outsourced companies imposed successive increases in costs and lead time in the production of machined parts, compromising the key to the assembler's success.In this sense, the solution found for this setback is the internalization of the production of these parts with the acquisition of a machining center. To do so, it is necessary to raise the minimum requirements of the machine tool, raise the amount and annual spend, use indicators such as TMA, Payback, VPL and TIR to analyze the feasibility of purchasing the equipment.