Título: | MODEL OF COST CALCULATION OF OIL OFF - LOADING FROM THE CAMPOS BASIN - RJ STATE, USING THE ACTIVITY BASED COSTING TECHNIQUE | ||||||||||||||||||||||||||||||||||||
Autor: |
JOSE LIMA DA SILVA |
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Colaborador(es): |
PAULO HENRIQUE SOTO COSTA - Orientador |
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Catalogação: | 24/MAR/2006 | Língua(s): | PORTUGUESE - BRAZIL |
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Tipo: | TEXT | Subtipo: | THESIS | ||||||||||||||||||||||||||||||||||
Notas: |
[pt] Todos os dados constantes dos documentos são de inteira responsabilidade de seus autores. Os dados utilizados nas descrições dos documentos estão em conformidade com os sistemas da administração da PUC-Rio. [en] All data contained in the documents are the sole responsibility of the authors. The data used in the descriptions of the documents are in conformity with the systems of the administration of PUC-Rio. |
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Referência(s): |
[pt] https://www.maxwell.vrac.puc-rio.br/projetosEspeciais/ETDs/consultas/conteudo.php?strSecao=resultado&nrSeq=7993&idi=1 [en] https://www.maxwell.vrac.puc-rio.br/projetosEspeciais/ETDs/consultas/conteudo.php?strSecao=resultado&nrSeq=7993&idi=2 |
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DOI: | https://doi.org/10.17771/PUCRio.acad.7993 | ||||||||||||||||||||||||||||||||||||
Resumo: | |||||||||||||||||||||||||||||||||||||
This study disserts about the costs of oil offloading in
the exploration and
production operation - E and P - of Petrobras in Campos`
Basin. The development of
the subject is based on the way the operation is
performed, as much for shuttle
tankers as for sub-sea pipelines; depicting the way costs
were treated along the
operation, aligned with the organizations structures
involved in the offloading
process. The core objective of this work is to offer a
methodology to calculate the
total offloading operation cost value, assigning each
developed operation with its
related cost components, using an Activity-Based Costing -
ABC - approach. This
approach considers that activities should be determined
through the analysis of all
stages. Once all activities are outlined, related cost
components are assigned to
each activity, calculating total oil offloading cost. It
is not a target of this study to
compare modals, though costs for volume of transferred
oil, for pipelines and
ships are presented at the end of the study. Sometimes,
the choice for investments
in one or another transport modal, might be based on
intangible variables, or
strategic decisions, contemplated on the Petrobras
Strategic Plan. The expectation,
at the end of this study, is to give the reader an
understanding of the offloading
costs and the contribution that the Activity Based Costing
approach provides to
calculate these costs for future projects evaluations.
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