Page 1

*HVW¾RGH$WLYRVHD3$6 sXPQRYRSDUDGLJPD"

M

50

DOSSIER › Gestão de Ativos Físicos

9DOÄULD6LPÐHVGH0DUFR (QJHQKHLUD(OHWULFLVWDs()(, &RRUGHQDGRUDGR3URJUDPDGH0RQLWRUL]D¾RGD(ƬF¼FLDGD0DQXWHQ¾R QD*HVW¾RGD0DQXWHQ¾R,QWHJUDGDGD(OHWUREU¼V(OHWURQXFOHDU6$ &HUWLƬHG5HOLDELOLW\3URIHVVLRQDO &535HOLDVRIW 

118 119

5(6802

H DSURSULDGDPHQWH TXDOLƬFDGDV H SRU

RV VHXV ULVFRV H GHVSHVDV DR ORQJR GR

2 GRFXPHQWR 3$6  Ä XPD HVSHFLƬ

LVVR Q¾R HVSHFLƬFD pFRPR H R TXH ID

FLFOR GH YLGD REMHWLYDQGR D HVWUDWÄJLD

FD¾RGLVSRQÈYHOSXEOLFDPHQWHTXHIRL

]HUqSDUDFXPSULURVUHTXLVLWRVPDV

RUJDQL]DFLRQDO

HPLWLGD HP  SHOD %ULWLVK 6WDQGDUV

TXDOTXHU SURƬVVLRQDO TXH GHWÅP FR

,QVWLWXWLRQ %6, HPUHVSRVWD»SURFXUD

QKHFLPHQWRV GH HQJHQKDULD GH ƬDELOL

$ 3$6  FODVVLƬFD DV  FDWHJRULDV GH

GDLQGÕVWULDSRUXPSDGU¾RGH*HVW¾R

GDGHSHUFHEHTXHWRGDVDVVXDVIHUUD

DWLYRVTXHGHYHPVHUJHULGRVSDUDDWLQ

GH $WLYRV H Q¾R GHYH VHU FRQVLGHUDGD

PHQWDVHHVWUDWÄJLDVV¾RDSOLF¼YHLVQR

JLU R SODQHDPHQWR HVWUDWÄJLFR RUJDQL

FRPR 1RUPD %ULW½QLFD HPERUD DSUH

DWHQGLPHQWRGRVUHTXLVLWRV

]DFLRQDODWLYRVIÈVLFRVDWLYRVKXPDQRV

VHQWH  UHTXLVLWRV H GHƬQLÂÐHV FOD

GHLQIRUPD¾RƬQDQFHLURVHDWLYRVLQD

UDV QHFHVV¼ULDV SDUD LPSODQWDU H DXGL

2REMHWLYRGHVWHDUWLJRÄPRVWUDUTXH

WLQJÈYHLV UHSXWD¾RPRUDOSURSULHGD

WDUXPVLVWHPDGHJHVW¾RDEUDQJHQWHH

DVHVWUDWÄJLDVQHFHVV¼ULDVSDUDDH[FH

GHLQWHOHWXDO SRUÄPRDOYRGD3$6

RWLPL]DGRSDUDWRGRRFLFORGHYLGDGH

OÅQFLD GD *HVW¾R GH $WLYRV GD 3$6 

IRFDVHQD*HVW¾RGH$WLYRV)ÈVLFRVHVÎ

TXDOTXHUDWLYRIÈVLFR$3$6GLUHFLR

V¾R GR FRQKHFLPHQWR GD PDLRULD GDV

FRQVLGHUDDVGHPDLVFDWHJRULDVTXDQGR

QDVHSULQFLSDOPHQWHSDUDRGHVHPSH

HPSUHVDVPDVQ¾RV¾RSUDWLFDGDV

HVWDVFDXVDPLPSDFWRQDJHVW¾RRWLPL

QKRRULVFRHRFXVWRGRVDWLYRVƬ[RV

]DGDGHDWLYRVIÈVLFRV 1¾R Ä SRVVÈYHO GHVHMDU XPD HƬFD]

¤ DSOLF¼YHO D TXDOTXHU RUJDQL]D¾R QD

*HVW¾RGH$WLYRVVHRSURFHVVRGHJHV

TXDORVDWLYRVIÈVLFRVVHMDPIDWRUHVFKD

W¾R GD PDQXWHQ¾R Q¾R FRQWHPSOD R

YHRXFUÈWLFRVSDUDJDUDQWLUDVVXDVPH

SODQHDPHQWR H FRQWUROR QD PDQXWHQ

(6758785$'26,67(0$'( *(67ž23$6

WDVGHQHJÎFLR

¾R JHVW¾R GH FRQWUDWRV VLVWHPD LQ

$3$6ÄRUJDQL]DGDGHDFRUGRFRPD

IRUPDWL]DGR SDUD HPLVV¾R GH RUGHQV

HVWUXWXUD3'&$3ODQHDUs'HVHQYROYHU

$ UHYLV¾R GH  UHƮHWH R FUHVFHQWH

GHVHUYLÂRHUHJLVWRVGHGDGRVSÎVPD

s &RQWURODU s $JLU FRQIRUPH GHPRQV

FRQVHQVR LQWHUQDFLRQDO VREUH DV ERDV

QXWHQ¾R WUHLQR H IRUPD¾R GRV SUR

WUDD)LJXUD

SU¼WLFDV H[LJLGDV QD JHVW¾R GRV DWLYRV

ƬVVLRQDLV FXPSULPHQWR DV 1RUPDV H

Ƭ[RV

UHTXLVLWRV OHJDLV LQGLFDGRUHV GH PD

$ *HVW¾R GH $WLYRV HQYROYH WÄFQLFDV H

QXWHQ¾R DQ¼OLVH GH PRGRV GH IDOKDV

IHUUDPHQWDV SDUD LQWHUSUHWDU DV LQIRU

$3$6IRLSXEOLFDGDSHOR%6,GLYLGLGD

H FDXVD UDL] PDQXWHQ¾R EDVHDGD QD

PDÂÐHVHGDGRVREWLGRVSHODV¼UHDVGH

HPSDUWHVTXHD$VVRFLD¾R%UDVLOHLUD

FRQGL¾R PDQXWHQ¾R SUHGLWLYD  SUR

RSHUD¾R H PDQXWHQ¾R PDLV DEUDQ

GH0DQXWHQ¾R $%5$0$1 WUDGX]LXH

JUDPD GH PDQXWHQ¾R SUHYHQWLYD LP

JHQWHV GR TXH VLPSOHVPHQWH DTXHODV

SXEOLFRXHPOÈQJXDSRUWXJXHVD

SOHPHQWDGRHFRQWLQXDPHQWHDYDOLDGR

XWLOL]DGDV SDUD PDQWHU RV HTXLSDPHQ

s 3DUWH(VSHFLƬFD¾RSDUDDJHV

SHOD PDQXWHQ¾R FHQWUDGD HP ƬDELOL

WRVHPFRQGLÂÐHVGHRSHUD¾R

W¾RRWLPL]DGDGHDWLYRVIÈVLFRV

GDGHDQ¼OLVHGHƬDELOLGDGHHGLVSRQLEL

s 3DUWHs'LUHWUL]HVSDUDDDSOLFD ¾RGR3$6 (VW¼ HP GHVHQYROYLPHQWR QR ,QWHUQD

OLGDGHHPDQXWHQ¾RGRVVLVWHPDVFUÈWL

¤QHFHVV¼ULRFRQHWDUDVGHFLVÐHVVREUH

FRVDQ¼OLVHHJHVW¾RGHULVFRHDQ¼OLVH

RVDWLYRVDRVREMHWLYRVHVWUDWÄJLFRVGD

GHGDGRVGHYLGDGRVHTXLSDPHQWRVH

HPSUHVDFRQVLGHUDURVVLVWHPDVHQ¾R

FRPSRQHQWHV

VRPHQWH DV VXDV SDUWHV WHU HP FRQWD

WLRQDO 2UJDQL]DWLRQ IRU 6WDQGDUGL]DWLRQ

WRGRRFLFORGHYLGDFRQVLGHUDUHJHULU

,62 RSURMHWRSDUDWUDQVIRUPDUDHVSH

3DODYUDVFKDYH

DVLQFHUWH]DVHOHYDUDRVVWDNHKROGHUVDO

FLƬFD¾R3$6HP1RUPDV

)LDELOLGDGH'LVSRQLELOLGDGH*HVW¾RGH

WHUQDWLYDVGHGHFLVÐHVTXHSRVVDPVHU

s ,62s$VVHW0DQDJHPHQWs

$WLYRV*HVW¾RGD0DQXWHQ¾R*HVW¾R

HQWHQGLGDV

2YHUYLHZ3ULQFLSOHVDQG7HUPLQRORJ\

GH5LVFRH0DQXWHQ¾R

s ,62s$VVHW0DQDJHPHQW

$*HVW¾RGH$WLYRVHQYROYHXPFRQMXQ

s5HTXLUHPHQWV

WRGHDWLYLGDGHVDVVRFLDGDV»VHJXUDQ

,1752'8¢ž2

ÂDƬDELOLGDGHGLVSRQLELOLGDGHLQIUDHV

s*XLGHOLQHVRQWKH$SSOLFDWLRQRI

$ *HVW¾R GH $WLYRV Ä GHƬQLGD QD 3$6

WUXWXUDHFXVWR

,62

 FRPR DV DWLYLGDGHV H SU¼WLFDV H[H

s ,62s$VVHW0DQDJHPHQW

FXWDGDV GH PDQHLUD VLVWHP¼WLFD H FR

1¾R Ä SRVVÈYHO JHULU RV DWLYRV VHP FR

1D SUHSDUD¾R GD 3$6  IRL DVVXPL

RUGHQDGDDWUDYÄVGDVTXDLVXPDRUJD

QKHFHU D ƬDELOLGDGH H D GLVSRQLELOLGD

GRTXHDH[HFX¾RGDVVXDVSUHVFULÂÐHV

QL]D¾RRWLPL]DHJHUHRVVHXVDWLYRVH

GH GRV VLVWHPDV H FRPSRQHQWHV FUÈWL

VHU¼ HQWUHJXH D SHVVRDV H[SHULHQWHV

RVVLVWHPDVDWLYRVRVHXGHVHPSHQKR

FRVDRORQJRGRWHPSRGHRSHUD¾RRV


2UHVXOWDGRÄGHPRQVWUDGRQXPJU¼ƬFRWLSRUDGDUTXHDYDOLDDVUHVSRVWDVGHDFRU GRFRPQÈYHLVGHPDWXULGDGH

5()(5¥1&,$6 %,%/,2*5œ),&$6   &RPLVV¾R1DFLRQDOGH(QHUJLD1XFOHDU s

0DQXWHQ¾R GH 8VLQDV 1ÕFOHRHOÄWULFDV  &1(11(%UDVLO

s

6HJXUDQÂDQD2SHUD¾RGH8VLQDV1ÕFOHRH OÄWULFDV&1(11(%UDVLO

  (OHFWULF3RZHU5HVHDUFK,QVWLWXWH s

$QDO\VLV 'LJHVW s  6FUDP $QDO\VLV s (35,(8$

s

(QJLQHHULQJ+DQGERRNIRU3HUIRUPDQFHRI )DLOXUH0RGH(ƪHFWVDQG&ULWLFDO\$QDO\VLV )0(&$ (35,VQR(8$

DOSSIER › Gestão de Ativos Físicos

s )LJXUD$YDOLD¾RGD0DWXULGDGH2UJDQL]DFLRQDOFRQIRUPH3$6

5HOLDELOLW\DQG3UHYHQWLYH0DLQWHQDQFH%D ODQFLQJ5LVNDQG5HOLDELOLW\(35, (8$

$)LJXUDDSUHVHQWDRVQÈYHLVGHPDWXULGDGH

s

(TXLSPHQW

5HOLDELOLW\

,PSOHPHQWDWLRQ

6WUDWHJ\(35,75(8$ s

5HOLDELOLW\ DQG 5LVN 6LJQLƬFDQFH s (35, 75(8$

s

3UHYHQWLYH 0DLQWHQDQFH %DVLV s (35, 75(8$

  ,QVWLWXWHRI$VVHW0DQDJHPHQW s

*HVW¾R GH $WLYRV 3$6  s %6, s %ULWLVK 6WDQGDUGV *U¾%UHWDQKD WUDGX]LGR SHOD $%5$0$1%UDVLO 

54

  ,QWHUQDWLRQDO$WRPLF(QHUJ\$JHQF\ s

3URFHGXUHV IRU &RQGXFWLQJ 3UREDELOLVWLF 6DIHW\ $VVHVVPHQWV RI 1XFOHDU 3RZHU 3ODQWV,$($6DIHW\6HULHVQR3 /HYHO

)LJXUD(VFDODGH0DWXULGDGHSDUDD3$6 5HIHUÅQFLD,$0s,QVWLWXWHRI$VVHW0DQDJHPHQWs ZZZWKH,$0RUJ 

 )UDQÂD s

0DLQWHQDQFH 6XUYHLOODQFH DQG ,Q 6HUYLFH ,QVSHFWLRQLQ133,$($6DIHW\6WDQGDUGV

23URFHVVRGH*HVW¾RGH$WLYRVGHVFULWRQR,WHPFRQVLGHUDDVVHJXLQWHVHVWUDWÄ JLDVSDUDDWLQJLURVQÈYHLVGHPDWXULGDGHSUHYLVWRVQD3$6

VHULHVQR16*)UDQÂD s

*XLGDQFH IRU RSWLPL]LQJ 1XFOHDU 3RZHU 3ODQW 0DLQWHQDQFH 3URJUDP s ,$($ 7(&'2&)UDQÂD

s

,PSOHPHQWDWLRQ 6WUDWHJLHV DQG 7RROV IRU &RQGLWLRQ%DVHG0DLQWHQDQFHDW133,$ ($7(&'2&)UDQÂD

s

$SSOLFDWLRQ RI 5HOLDELOLW\ &HQWHUHG 0DLQ WHQDQFHWR2SWLPL]H2SHUDWLRQDQG0DLQ WHQDQFH LQ 1XFOHDU 3RZHU 3ODQWV ,$($ 7(&'2&)UDQÂD

  ,QVWLWXWHRI1XFOHDU3RZHU2SHUDWLRQV )LJXUD7ÄFQLFDVH)HUUDPHQWDVGR3URFHVVRGH*HVW¾RGH$WLYRVGHVFULWRQR,WHP

s

(TXLSPHQW5HOLDELOLW\3URFHVV'HVFULSWLRQ ,132$3(8$

s

5RRW&DXVH$QDO\VLV,132(8$

&21&/86ž2 2JUDQGHGHVDƬRSDUDDOFDQÂDUDH[FHOÅQFLDQD*HVW¾RGH$WLYRVÄDHVWUXWXUD¾R

  861XFOHDU5HJXODWRU\&RPPLVVLRQ&RGH

GHXPSURFHVVRGH3'&$TXHFRUUHVSRQGDDWRGRVRVUHTXLVLWRVGD3$6$VWÄF QLFDVHIHUUDPHQWDVGLVSRQÈYHLVSDUDDWLQJLURVQÈYHLVGHPDWXULGDGHV¾RWRGDVFR

RI)HGHUDO5HJXODWLRQ s

5HTXLUHPHQWV IRU 0RQLWRULQJ WKH (ƪHFWL

QKHFLGDVSRUÄPQ¾RV¾RXWLOL]DGDVSHODPDLRULDGDVHPSUHVDVRXV¾RXWLOL]DGDVGH

YHQHVV RI  0DLQWHQDQFH DW 1XFOHDU 3RZHU

PDQHLUDGHVRUJDQL]DGDHQ¾RGRFXPHQWDGD

3ODQWV15&&)5(8$ M

Gestão de ativos e a PAS 55 - um novo paradigma?  

Autor: Valéria Simões de Marco; Revista: Manutenção nº118 e 119

Advertisement