Estrutura de localizações como instrumento de controle de ativos imobilizados.

Abstract

In the contemporary world market, technological advances investment becomes critical to the organizations survival. In this context, the fixed asset corresponds to a significant amount of the assets of the entities, requiring the use of techniques that improve their management. Among these techniques, is the asset control, whose function is to present the position of the fixed asset in the organizational structure, using physical management through the locations control. Considering this control instrument, the research identified the promoted changes in an administrative center when there is the adoption of the locations structure determined by the physical space units, that are buildings and rooms, in replacement to the locations structure determined by activities, Represented by the sectors and departments. This research, classified as descriptive, qualitative, exploratory, and case study was made in the second semester of 2018 in an administrative center of the company DuPont do Brasil S/A-Divisão Pioneer Sementes in Santa Cruz do Sul-RS. After the comparative analysis and questionnaire applied to the location users, it was found the clearest and most objective assets distribution, reduction of the number of assets transferred in the system and demand for location names changes and viability of physical inventory outsourcing. In this way, it was observed that the way the locations are structured is related to the efficiency obtained in the fixed assets control, which can promote agility and efficiency in deadlines and costs in many areas and be used in a joint manner to other controls.