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标题：ANALYSIS OF THE FEASIBILITY OF EXCHANGE OF AIR CONDITIONING EQUIPMENT ALTERNATIVE FOR REDUCING OPERATING COSTS: A case study at an institution of primary and secondary education
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作者：Luiz Felipe de Araújo Pontes Girão, João Marcelo Alves Macêdo, Vinícius Gomes Martins, Augusto Cezar da Cunha e Silva Filho
期刊名称：Revista de Gestão, Finanças e Contabilidade
印刷版ISSN：2238-5320
出版年度：2012
期号：1808
页码：19-34
出版社：University of State of Bahia
摘要：The Accounting through financial statements, aims to support its users with general information about the reporting entity information. However, general information may not be useful enough for the internal user can act more competitively in a new market. The study aimed to screen the general to present the importance of accounting information in managerial decision-investment in a secondary school, analyzing the exchange of air conditioning equipment in three rooms of the institution, in order to highlight the reduction of operating costs for the entity. Thus, it was used as the main tool for case study analyzing the Net Present Value of investment in exchange for the equipment to determine the viability of the investment or not. As a secondary tool was used to calculate Payback Time showing how long the investment will be recovered. He came to the result that the exchange of equipment in two of the three cases analyzed is feasible, from an economic standpoint. The case presented should be considered not viable from the perspective of other variables such as customer satisfaction, eg, without showing objective of this study