ANALYSIS OF THE PROCESS TO ESTIMATE IMPORT COSTS IN A COMPANY OF REFRACTORY MATERIALS

• Autor(a) principal: Oliveira, Josmária Lima Ribeiro de
• Data de Publicação: 2008
• Outros Autores: Souza, Antônio Artur de, Ribeiro, Karla Lorena Bessa, Oliveira, Sidney Lino de
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1061
• topic: Importação; Estimação de custos; Sistema de informação; Refratários.

This paper covers the description of the commercial process of international purchases for a company which produces refractory products for blast furnaces in Minas Gerais. International purchases are frequent in many Brazilian companies, and involve a complex process. This paper covers the components of logistic costs that involve the process of purchase of imported products and estimation costs system used for importing. The analysis for the purpose of making a decision to purchase imported products presents a necessary estimate of costs, so it can be more transparent to the buyer. The company frequently imports raw materials (90% of imports), machinery and equipment for research and development. Data collection was carried out by means of unstructured interviews, semi-structured questionnaires and documentary analysis of forms and spreadsheets used in the activities of estimating costs. Based on the research, it was possible to identify which information the company analyzes when making decisions in relation to the imports and to contribute to the understanding of the systematics of importing and estimation of costs. The company has developed a longstanding relationships with a supplier from Japan that delivers minerals, special resins and chemical products; the company is dependent on this channel for the the development of its main product, the refractory bricks which are used to cover the  blast furnaces of the main steel companies in Brazil.