Management of cost information for importation in an automotive industry

Abstract

A case study was made of the cost estimation system used in an automotive company in Brazil for importation of parts, components and equipment for vehicle assembly. Importation is an important and ongoing activity here requiring an agile and effective process to avoid shortages that cripple activity. A description of the importation sequence and an analysis of the system for cost estimation were carried out. Data were obtained by non-structured interviews and questionnaires as well as an analysis of cost estimation spreadsheets. Despite the complexity of organizational purchasing in the international market and the relevance of this activity, the company has no formal systems and depends only on spreadsheets to estimate and control all the costs related to importation.