COMPARING THE TOTAL COST OF OWNERSHIP OF ELECTRIC TRUCKS VS. DIESEL: A CASE STUDY INSPIRED BY AMBEV

Authors

DOI:

https://doi.org/10.18624/etech.v17i1.1311

Keywords:

electric truck; total cost of ownership; e-vehicle spending; strategic cost management; sustainability;

Abstract

This work highlights the importance in the current context of analyzing the Total Cost of Ownership, or Total Cost Ownership (TCO) to evaluate investments that bring a certain degree of complexity. Cia Ambev's announcement of replacing part of its delivery fleet (Truck-Diesel) with the e-Delivery model (100% electric) was the main stimulus for proposing the analysis model. The objective of the work is to develop an instrument for analyzing and evaluating investment options for trucks (delivery) in the beverage sector, based on TCO. It presents a quantitative model for measuring and analyzing the case with public information, made available by the company itself and other sources from official entities. In this way, the total cost cycle for the two categories studied was analyzed. When calculating the TCO, several components were checked that involve the acquisition, use and maintenance of these trucks. The results showed that although the purchase price of the electric truck costs approximately 70% more than the diesel model, the costs of the electric model are lower, therefore it can lead to compensation in the total period analyzed. It was also evident that although the TCO of the conventional vehicle still financially represents a lower value than that of e-delivery, the percentage indicator of the TCO of the electric vehicle is 58% less than that of the diesel. The main restriction concerns the lack of historical data in Brazil on the electrical model for comparative analyses. Future research suggests detailing the non-financial benefits associated with electric trucks and government incentives.

 

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Author Biographies

TAIZA CRISOSTIMO FERREIRA DE ANDRADE, Universidade Estadual do Centro Oeste do Paraná

Atuo profissionalmente na área de cálculos trabalhistas, na esfera judicial e extrajudicial. Sou formada em Administração e acadêmica do curso de Ciências Contábeis.

LUCI LONGO, UNIVERSIDADE ESTADUAL DO CENTRO OESTE DO PARANÁ

Pós-Doutorado em Contabilidade PPG-CONT da Universidade Federal do Paraná - UFPR (2018-2019). Doutorado pela Fundação Getulio Vargas - EAESP, em Administração, Análise e Tecnologia de Informação-AATI; Mestrado em Contabilidade e Controladoria (UNOPAR/FEA-USP); Bacharel em Ciências Contábeis pela Unioste/PR. Professora Associada da Universidade Estadual do Centro-Oeste UNICENTRO (2007-Atual); Pesquisadora e Líder de Grupo: Contabilidade e Controladoria: Desempenho Econômico-Financeiro, Tecnologia de Informação e Inovação. Membro do Comitê Assessor de Iniciação Tecnológica e Inovação (CAITI) de Ciências Sociais de Aplicadas.

 

 

Published

2024-01-29

How to Cite

CRISOSTIMO FERREIRA DE ANDRADE, T. ., & LONGO, L. (2024). COMPARING THE TOTAL COST OF OWNERSHIP OF ELECTRIC TRUCKS VS. DIESEL: A CASE STUDY INSPIRED BY AMBEV. Revista E-TECH: Tecnologias Para Competitividade Industrial - ISSN - 1983-1838, 17(1). https://doi.org/10.18624/etech.v17i1.1311