Revista Contemporânea de Contabilidade (Jan 2006)

Análise da Substituição de um Software Proprietário por um Software Livre sob a ótica do Custo Total de Propriedade: Estudo de Caso do Setor de Peças Automobilísticas

  • Carlos Denner dos Santos,
  • Márcio Augusto Gonçalves

Journal volume & issue
Vol. 3, no. 6
pp. 39 – 60

Abstract

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The present paper is about a case study on automobile pieces which aimed at comparing the total cost ownership (TCO), obtained through questionnaires and accounting documents, of two softwares, one with an owner and the other free, in order to detect the least expensive of the two. The organization was divided into two groups, the sector of technicians (TI) and all the other sectors (final users). To the comparative analysis were added the views of TI technicians and of the executives responsible for the migration of softwares, through interviews. Concerning the TI sector, financial amounts were obtained which allowed the comparison without statistics techniques, since there was a census. In all the other sectors, non-parameter statistics techniques were applied. As a main result, it was possible to notice the cost reduction with the free software.