Avaliação econômica da colheita florestal mecanizada com Harvester e Forwarder

• Autor(a) principal: Santos, Larissa Nunes dos
• Data de Publicação: 2014
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: LOCUS Repositório Institucional da UFV
• Texto Completo: http://locus.ufv.br/handle/123456789/3670
• topic: Mecanização agrícola; Custos; Viabilidade econômica; Ponto de equilíbrio; Agricultural mechanization; Costs; Economic viability; Breakeven; CNPQ::CIENCIAS AGRARIAS::ENGENHARIA AGRICOLA

The objective of this study was to evaluate economically the activities the cut and timber extraction performed by the harvester and forwarder until approximately 30,000 hours of work. Were used seventeen forestry machines, 10 composed of two models of machines harvester (John Deere, models 1270D and 1470D) and 7 machines of a model of forwarder (John Deere, Model 1710D). Was used the database provided by a forestry company located in the state of Minas Gerais, containing all the information necessary for calculating the operating cost of machines, sensitivity analysis, point breakeven, equivalent annual cost (CAE) and internal rate of return (TIR). The operating cost was obtained by the sum of the fixed and variable costs. For sensitivity analysis was performed variation ± 20% of the most representative elements of the total cost of the machine. The balance point was used to determine the amount of hours minimal that the machines should work. The CAE was used to determine the point of substitution of the machine and the TIR was used to determine the profitability of the operation. The results for the general average operating cost of the harvester and forwarder when considering the cost of depreciation until the year 2013 was U.S. $ 190,85 h-1 and U.S. $ 147,80 h-1 and when considering the depreciation charge by the year 2010 of U.S. $ 189,15 h-1 and U.S. $ 145,26 h-1, respectively. Costs for repairs and maintenance, hand labor, fuel, and depreciation represented approximately 90% of the total cost of the machine. A 10% reduction in their values resulted in a saving of ,approximately, 9% in all years evaluated for the harvester and forwarder. On year 2013 has not been found a number of hours of work that did not result in injury to the harvester and forwarder, both for the depreciation until the fourth year, as for depreciation until the end of the useful life of machines. Not found the point of replacing the harvester and forwarder when considering depreciation until 2013. When considering the depreciation until 2010 the replace the harvester should have been to five years of use, and the forwarder between two and five years of use. The harvester showed profitability of investment in 2011 of 67.43% with depreciation until 2013 and 37.44% with depreciation until 2010. The Forwarder submitted an internal rate of return of 34.00% in 2011 with depreciation until 2013 and 21.23% with depreciation until 2010. Despite the reduction of total costs, the removal of depreciation cost in the years 2011 to 2013, was not sufficient to enable the continued use of the machines, since from this moment the variable costs were very high.