Visão da logística de distribuição como competitividade

Visão da logística de distribuição como competitividade

Visão da logística de distribuição
como competitividade para as empresas
calçadistas do Vale dos Sinos
Natanael Pinto da Rosaϭ|:ŽĆŽĂƌůŽƐƵŐƐϮ
Resumo
KƐĞƚŽƌĚĞƚƌĂŶƐƉŽƌƚĞƐǀĞŵŐĂŶŚĂŶĚŽŵĂŝŽƌŝŵƉŽƌƚąŶĐŝĂăŵĞĚŝĚĂƋƵĞĂƐƌĞůĂĕƁĞƐĐŽŵĞƌĐŝĂŝƐŝŶƚĞƌŶĂĐŝŽŶĂŝƐƐĞŝŶƚĞŶƐŝĮĐĂŵĞŵǀŝƌƚƵĚĞĚĂŝŶƚĞƌĚĞƉĞŶĚġŶĐŝĂĞĐŽŶƀŵŝĐĂĚŽƐƉĂşƐĞƐ͘KƉƌŝŶĐŝƉĂůŽďũĞƟǀŽĠĞdžƉůŽƌĂƌĞĂŐƌĞŐĂƌĐŽŶŚĞĐŝŵĞŶƚŽƐƐŽďƌĞŽƐŝƐƚĞŵĂ ůŽŐşƐƟĐŽ ƵƟůŝnjĂĚŽ ĐŽŵŽ ĨŽƌŵĂ ĚĞ ĐŽŵƉĞƟƟǀŝĚĂĚĞ ƉĞůĂƐ ĞŵƉƌĞƐĂƐ͕ Ƶŵ ĂƐƐƵŶƚŽ
ƌĞůĂƟǀĂŵĞŶƚĞŶŽǀŽĞĂŝŶĚĂƉŽƵĐŽĞdžƉůŽƌĂĚŽ͘ĞŶƚƌŽĚĞƐƐĞƉĂŶŽƌĂŵĂ͕ĚĞƐĞŶǀŽůǀĞƵͲƐĞ
ĞƐƚĞ ĞƐƚƵĚŽ ĞƐĐůĂƌĞĐĞŶĚŽ ƋƵĂŝƐ ŽƐ dĞƌŵŽƐ ĚĞ ŽŵĠƌĐŝŽ Internacional (incotermsͿ ƐĆŽ
ŵĂŝƐƵƟůŝnjĂĚŽƐĞƚĂŵďĠŵƉĞƐƋƵŝƐĂŶĚŽƋƵĂŝƐŽƐŵŽĚĂŝƐĚĞƚƌĂŶƐƉŽƌƚĞƐĂƐĞŵƉƌĞƐĂƐƵƟlizam para movimentar os calçados no processo de exportação.
WĂůĂǀƌĂƐͲĐŚĂǀĞ͗>ŽŐşƐƟĐĂ͘dƌĂŶƐƉŽƌƚĞĚĞĐĂƌŐĂƐ͘Incoterms.
ďƐƚƌĂĐƚ
dŚĞƚƌĂŶƐƉŽƌƚĂƟŽŶŝŶĚƵƐƚƌLJďĞĐŽŵĞƐŵŽƌĞŝŵƉŽƌƚĂŶƚĂƐŝŶƚĞƌŶĂƟŽŶĂůƚƌĂĚĞƌĞůĂƟŽŶƐŐƌŽǁŝŶǀŝƌƚƵĞŽĨĞĐŽŶŽŵŝĐĚĞƉĞŶĚĞŶĐĞĂŵŽŶŐĐŽƵŶƚƌŝĞƐ͘dŚŝƐĂƌƟĐůĞĂŝŵƐĂƚĂ
ƋƵŝƚĞŶĞǁĂŶĚƵŶĞdžƉůŽƌĞĚƐƵďũĞĐƚ͕ƚŚĂƚŝƐĞdžƉůŽƌŝŶŐĂŶĚŽďƚĂŝŶŝŶŐŬŶŽǁůĞĚŐĞƌĞŐĂƌĚŝŶŐ
ůŽŐŝƐƟĐƐLJƐƚĞŵƐƵƐĞĚďLJĐŽŵƉĂŶŝĞƐƚŽĐŽŵƉĞƚĞĂŐĂŝŶƐƚĞĂĐŚŽƚŚĞƌ͘dŚƵƐ͕ŝƚŝŶƚĞŶĚƐƚŽ
ƐŚŽǁ ǁŚŝĐŚ /ŶƚĞƌŶĂƟŽŶĂů ŽŵŵĞƌĐŝĂů ƚĞƌŵƐ ;Žƌ /ŶĐŽƚĞƌŵƐ ƌƵůĞƐͿ ĂƌĞ ŵŽƐƚ ĐŽŵŵŽŶůLJ
ĂƉƉůŝĞĚĂŶĚƌĞƐĞĂƌĐŚŵŽĚĞƐŽĨƚƌĂŶƐƉŽƌƚĂƟŽŶƵƐĞĚďLJĐŽŵƉĂŶŝĞƐƚŽƚƌĂŶƐƉŽƌƚƐŚŽĞƐŝŶ
ĞdžƉŽƌƚĚŝƐƚƌŝďƵƟŽŶƉƌŽĐĞƐƐ͘
<ĞLJǁŽƌĚƐ͗>ŽŐŝƐƟĐƐ͘dƌĂŶƐƉŽƌƚĂƟŽŶ͘/ŶĐŽƚĞƌŵƐ͘
ϭ/ŶƚƌŽĚƵĕĆŽ
ůŽŐşƐƟĐĂƚĞŵƐĞƚŽƌŶĂĚŽƵŵŐƌĂŶĚĞĚĞƐĂĮŽƉĂƌĂŽƐĂĚŵŝŶŝƐƚƌĂĚŽƌĞƐĚĞŶƚƌŽĚĂƐ
ĞŵƉƌĞƐĂƐĚŽsĂůĞĚŽ^ŝŶŽƐ͕ƉŽŝƐ͕ŶĂŵĂŝŽƌŝĂĚĞůĂƐ͕ĂĂƟǀŝĚĂĚĞĚĞƚƌĂŶƐƉŽƌƚĞƌĞƉƌĞƐĞŶƚĂ
um dos elementos importantes na composição do custo dos calçados.
'ƌĂĚƵĂĚŽĞŵĚŵŝŶŝƐƚƌĂĕĆŽĚĞŵƉƌĞƐĂƐͲ,ĂďŝůŝƚĂĕĆŽĞŵŽŵĠƌĐŝŽdžƚĞƌŝŽƌͲƉĞůĂƐ&ĂĐƵůĚĂĚĞƐ/ŶƚĞŐƌĂĚĂƐĚĞdĂƋƵĂƌĂͲ&ĂĐĐĂƚͲ
dĂƋƵĂƌĂ͕Z^͘ŶƉƌΛƐŝŶŽƐ͘ŶĞƚ
Ϯ
&ĂĐƵůĚĂĚĞƐ/ŶƚĞŐƌĂĚĂƐĚĞdĂƋƵĂƌĂͲ&ĂĐĐĂƚͲdĂƋƵĂƌĂ͕Z^͘KƌŝĞŶƚĂĚŽƌ͘
ũŽĂŽĐĂƌůŽƐďƵŐƐΛLJĂŚŽŽ͘ĐŽŵ͘ďƌͲŚƩƉ͗ͬͬůĂƩĞƐ͘ĐŶƉƋ͘ďƌͬϲϬϭϰϳϱϲϲϮϳϬϬϱϯϰϮ
ϭ
Universo Acadêmico, Taquara, v. 5, n. 1, jan./dez. 2012. | 233
^ĞŐƵŶĚŽ ZŽĚƌŝŐƵĞƐ ;ϮϬϬϰͿ͕ ŶĂƐ ŶĂĕƁĞƐ ĚĞƐĞŶǀŽůǀŝĚĂƐ͕ ŽƐ ĨƌĞƚĞƐ ĐŽƐƚƵŵĂŵ ĂďƐŽƌǀĞƌĐĞƌĐĂĚĞϲϬйĚŽŐĂƐƚŽůŽŐşƐƟĐŽƚŽƚĂůĞĞŶƚƌĞϵйĂϭϬйĚŽWE͕ƉƌŽĚƵƚŽŶĂĐŝŽŶĂů
ďƌƵƚŽ͘ƐƐŝŵ͕ĂĐŽŶƚƌĂƚĂĕĆŽĚĞƚƌĂŶƐƉŽƌƚĞĚĞǀĞďƵƐĐĂƌĞĮĐŝġŶĐŝĂĞƋƵĂůŝĚĂĚĞ͕ĐŽŵďĂƐĞ
em relacionamento de parceria.
ƐĞŵƉƌĞƐĂƐĐĂůĕĂĚŝƐƚĂƐĚĞǀĞŵďƵƐĐĂƌŝĚĞŶƟĮĐĂƌƋƵĂŝƐŶĞĐĞƐƐŝĚĂĚĞƐĚŽƐĐůŝĞŶƚĞƐ
ƐĆŽŝŵƉŽƌƚĂŶƚĞƐƉĂƌĂĂĚĞĮŶŝĕĆŽĚŽŶşǀĞůĚĞƐĞƌǀŝĕŽĂĚĞƋƵĂĚŽĂŽĨĞĐŚĂŵĞŶƚŽĚŽŶĞŐſĐŝŽ͕ƉŽŝƐĞůĂƐĚĞǀĞŵĞŶƚĞŶĚĞƌƋƵĞŶĞŵƐĞŵƉƌĞŽĨĞƌĞĐĞƌĚĞƐĐŽŶƚŽƐĠŽŵĂŝƐŝŵƉŽƌƚĂŶƚĞ͘
^ĞŐƵŶĚŽZŽĚƌŝŐƵĞƐ;ϮϬϬϰͿ͕ŶĂŵĂŝŽƌŝĂĚĂƐǀĞnjĞƐƉŽĚĞŵͲƐĞĂƐƐŽĐŝĂƌďŽŶƐƐĞƌǀŝĕŽƐ
ăƌĂƉŝĚĞnjĞŶƚƌĞƌĞĐĞďŝŵĞŶƚŽĚŽƉĞĚŝĚŽĞĂƌĞƐƉĞĐƟǀĂĞŶƚƌĞŐĂ͕ăŽĨĞƌƚĂĚĞůŽƚĞƐŵşŶŝŵŽƐ
ƉĂƌĂǀĞŶĚĂ͕ăĂĚĞƋƵĂĕĆŽĚŽƐĨŽƌŶĞĐŝŵĞŶƚŽƐăƐĞdžŝŐġŶĐŝĂƐĚŽƉĞĚŝĚŽ͕ăŶĆŽŝŶĐŝĚġŶĐŝĂ
ĞŵƉĞƌĚĂƐĞĂǀĂƌŝĂƐĞăŽĨĞƌƚĂĚĞƐĞƌǀŝĕŽƐĚĞĂƚĞŶĚŝŵĞŶƚŽĂŽĐůŝĞŶƚĞ͘
KĞŵƉƌĞŐŽĚĂůŽŐşƐƟĐĂĚĞǀĞŚĂƌŵŽŶŝnjĂƌĂƐĞdžŝŐġŶĐŝĂƐĞŶƚƌĞŽĨĞƌƚĂĞĚĞŵĂŶĚĂ͕
ĞŶƚƌĞƉƌŽĚƵĕĆŽĞĚŝƐƚƌŝďƵŝĕĆŽ͕ƵŵĂǀĞnjƋƵĞĂĞdžĞĐƵĕĆŽĚĞĐĂĚĂĂƟǀŝĚĂĚĞĐŽŶƐƟƚƵŝƚĞŵƉŽ͕ Ğ Ž ĐůŝĞŶƚĞ ĞdžŝŐĞ ƋƵĂůŝĚĂĚĞ͘ ŽŶƚƵĚŽ͕ ŽƐ ĂƌŐƵŵĞŶƚŽƐ ĂƉƌĞƐĞŶƚĂĚŽƐ ĂƉĞŶĂƐ ǀŝƐĂŵ
ŐĞƌĂƌƵŵĂŵĂŝŽƌŇĞdžŝďŝůŝĚĂĚĞĞŶƚƌĞŝŵƉŽƌƚĂĚŽƌĞĞdžƉŽƌƚĂĚŽƌ͕ĨŽƌƚĂůĞĐĞŶĚŽŽƉŽĚĞƌĚĞ
ďĂƌŐĂŶŚĂ͘WĂƌƟŶĚŽͲƐĞĚĞƐƐĂƐƉƌĞŵŝƐƐĂƐ͕ĨŽŝĚĞĮŶŝĚŽŽƚĞŵĂĚĞƐƚĂƉĞƐƋƵŝƐĂ͗ůŽŐşƐƟĐĂĚĂƐ
exportações das empresas do Vale do Sinos.
KĞƐƚƵĚŽĂďƌĂŶŐĞĂƐĞŵƉƌĞƐĂƐĐĂůĕĂĚŝƐƚĂƐĚŽsĂůĞĚŽ^ŝŶŽƐ͕ĞdžƉŽŶĚŽĂƐĞƐƚƌĂƚĠŐŝĂƐƵƟůŝnjĂĚĂƐŶĂůŽŐşƐƟĐĂŝŶƚĞƌŶĂĐŝŽŶĂůĐŽŵŽĨŽƌŵĂĚĞĐŽŵƉĞƟƟǀŝĚĂĚĞ͘ƐƚĞƉƌŽũĞƚŽ
ƚĂŵďĠŵǀŝƐĂĂŶĂůŝƐĂƌĂƐŝŶĐŽƚĞƌŵƐͲ/ŶƚĞƌŶĂƟŽŶĂůŽŵŵĞƌĐŝĂůdĞƌŵƐ;dĞƌŵŽƐĚĞŽŵĠƌĐŝŽ/ŶƚĞƌŶĂĐŝŽŶĂůͿĞŽƐĞŐƵƌŽƉĂƌĂŽƚƌĂŶƐƉŽƌƚĞŝŶƚĞƌŶĂĐŝŽŶĂů͕ĞƐĐůĂƌĞĐĞŶĚŽĂƐǀĂŶƚĂŐĞŶƐ
e desvantagens para cada modal escolhido.
WŽĚĞͲƐĞ ƉŽŶĚĞƌĂƌ ƋƵĞ͕ ƉĂƌĂ Ă ůŽŐşƐƟĐĂ ĞĨĞƟǀĂŵĞŶƚĞ ĐŽŶƐĞŐƵŝƌ ŽƐ ƌĞƐƵůƚĂĚŽƐ Ă
ƋƵĞƐĞƉƌŽƉƁĞŵŽĚĞƌŶĂŵĞŶƚĞ͕ĠŝŶĚŝƐƉĞŶƐĄǀĞůĂƉĞƌĨĞŝƚĂĐŽŵƉƌĞĞŶƐĆŽĚŽƐĞƵƐŝƐƚĞŵĂ͕
de quais são os regimes que regulamentam e seus procedimentos ao fazer uma análise
ƐŽďƌĞĚĞƚĞƌŵŝŶĂĚŽƉƌŽĐĞƐƐŽůŽŐşƐƟĐŽĚĞƵŵĂĞŵƉƌĞƐĂĞdžƉŽƌƚĂĚŽƌĂĞĐƌŝƟĐĂƌƐƵĂĨŽƌŵĂ͘
ĐƌşƟĐĂ͕ƐĞŐƵŶĚŽ<ĞĞĚŝ;ϮϬϬϳͿ͕ƉŽĚĞƐĞƌƉŽƐŝƟǀĂŽƵŶĞŐĂƟǀĂ͕ĚĞƉĞŶĚĞŶĚŽĚĂ
ſƟĐĂĚĞĂŶĄůŝƐĞĚŽƉƌŽĐĞƐƐŽ͘KŽďũĞƟǀŽĚĞƐƚĂĂŶĄůŝƐĞĠŽďƐĞƌǀĂƌƐĞĂĞŵƉƌĞƐĂĞƐƚĄƌĞĂůŝnjĂŶĚŽƐĞƵƉƌŽĐĞƐƐŽĚĞĞdžƉŽƌƚĂĕĆŽĂĚĞƋƵĂĚĂŵĞŶƚĞ͕ŽƵƐĞŚĄĐŽŵŽŵĞůŚŽƌĄͲůŽ͘
EĞƐƚĂƉĞƐƋƵŝƐĂ͕ĂŶĂůŝƐĂŵŽƐĂƐĨŽƌŵĂƐĚĞĞŶǀŝŽĚĞĐĂƌŐĂƐĞƋƵĂŝƐŵŽĚĂŝƐƐĆŽƵƟůŝnjĂĚŽƐ͕ďĞŵĐŽŵŽĂƐŵĞůŚŽƌĞƐĨĞƌƌĂŵĞŶƚĂƐƉĂƌĂŵĞŶƐƵƌĂƌŽƐĐƵƐƚŽƐĞƚŽƌŶĂƌĂůŽŐşƐƟĐĂ
ƵŵĂĨŽƌŵĂƉĂƌĂĂĞŵƉƌĞƐĂƐĞƌŵĂŝƐĐŽŵƉĞƟƟǀĂ͘
ŽŶƐŝĚĞƌĂŶĚŽĞƐƐĂƐƉŽŶĚĞƌĂĕƁĞƐ͕ĨŽŝĨŽƌŵƵůĂĚŽŽƉƌŽďůĞŵĂĚĞƉĞƐƋƵŝƐĂĚŽƚƌĂbalho: quais são os fatores que são considerados para determinar o custo elevado do
transporte de mercadoria? Esta pesquisa contribuirá para diminuir os custos com transporte e ainda sugerir melhoramentos para minimizar atrasos na entrega dos calçados
ƉƌŽĚƵnjŝĚŽƐŶĂƐĞŵƉƌĞƐĂƐĐĂůĕĂĚŝƐƚĂƐĚŽsĂůĞĚŽƐ^ŝŶŽƐ͘ŽŵŝƐƐŽ͕ĨŽƌĂŵĚĞĮŶŝĚŽƐŽŽďũĞƟǀŽĚĞƐƚĂƉĞƐƋƵŝƐĂ͗ĂŶĂůŝƐĂƌĂůŽŐşƐƟĐĂĚĞĚŝƐƚƌŝďƵŝĕĆŽŝŶƚĞƌŶĂĐŝŽŶĂůĚĂƐĞŵƉƌĞƐĂƐĚŽ
Vale dos Sinos.
ƉĞƐƋƵŝƐĂ ĂƉƌĞƐĞŶƚĂ ĐŽŵŽ ŽďũĞƟǀŽƐ ĞƐƉĞĐşĮĐŽƐ ŽƐ ƐĞŐƵŝŶƚĞƐ͗ ĚĞŵŽŶƐƚƌĂƌ ŽƐ
ŵĞŝŽƐĚĞƚƌĂŶƐƉŽƌƚĞŵĂŝƐƵƟůŝnjĂĚŽƐŶĂƐĞdžƉŽƌƚĂĕƁĞƐĚĂƐĞŵƉƌĞƐĂƐĐĂůĕĂĚŝƐƚĂƐĚŽsĂůĞ
ĚŽ^ŝŶŽƐ͖ĂƉƌĞƐĞŶƚĂƌĞĂŶĂůŝƐĂƌŽƐincoterms para o transporte internacional para as emƉƌĞƐĂƐĐĂůĕĂĚŝƐƚĂĚŽsĂůĞĚŽƐ^ŝŶŽƐ͖ĞdžƉůŝĐĂƌĂƐǀĂŶƚĂŐĞŶƐĞĚĞƐǀĂŶƚĂŐĞŶƐĚĞĐĂĚĂŵŽĚĂů
ĞƐĐŽůŚŝĚŽĞĨĂnjĞƌƵŵĞƐƚƵĚŽƐŽďƌĞĂƐĐĂƌĂĐƚĞƌşƐƟĐĂƐĚĞĐĂĚĂŵŽĚĂů͘
234 | Faculdades Integradas de Taquara - Faccat
ϮDĞƚŽĚŽůŽŐŝĂ
ŵĞƚŽĚŽůŽŐŝĂ ĚĂ ƉĞƐƋƵŝƐĂ ŶĞƐƚĂ ŵŽŶŽŐƌĂĮĂ ƚĞŵ ĐŽŵŽ ŽďũĞƟǀŽ ĚĞƐĐƌĞǀĞƌ ŽƐ
ƉƌŽĐĞĚŝŵĞŶƚŽƐƚŽŵĂĚŽƐŶĂŽƉĞƌĂĐŝŽŶĂůŝnjĂĕĆŽĚĂƉĞƐƋƵŝƐĂ͘EĞƐƐĂĞƚĂƉĂ͕ĚĞĮŶĞͲƐĞŽŶĚĞ
ĞĐŽŵŽĂƉĞƐƋƵŝƐĂƐĞƌĄƌĞĂůŝnjĂĚĂ͘^ĞŐƵŶĚŽ:ƵŶŐ;ϮϬϬϰͿ͕ƉĂƌĂĞdžĞĐƵĕĆŽĚĞƵŵĂƉĞƐƋƵŝƐĂ
ĠŶĞĐĞƐƐĄƌŝŽƋƵĞĚĞƚĞƌŵŝŶĂĚŽƐƟƉŽƐĞĨŽƌŵĂƐĚĞĞƐƚƵĚŽƐƐĞũĂŵĂƉůŝĐĂĚŽƐĞŝŶƚĞŐƌĂĚŽƐ
ao processo.
ƉĞƐƋƵŝƐĂƋƵĂůŝƚĂƟǀĂĠĨƵŶĚĂŵĞŶƚĂůŵĞŶƚĞŝŶƚĞƌƉƌĞƚĂƟǀĂ͕ƉŽŝƐůĞǀĂŽƉĞƐƋƵŝƐĂĚŽƌĂĨĂnjĞƌƉĂƌƚĞĚĂŝŶƚĞƌƉƌĞƚĂĕĆŽĚŽƐĚĂĚŽƐĚŝƐƉŽŶşǀĞŝƐ͕ŵĂƐ͕ĐŽŵŽĞůĂĠĞŵĞƌŐĞŶƚĞ͕
ƉĞƌŵŝƚĞ Ă ŵƵĚĂŶĕĂ ŽƵ ƌĞĮŶĂŵĞŶƚŽ ĚĂƐ ƐƵĂƐ ĂŶĄůŝƐĞƐ ;Z^t>>͕ ϮϬϬϳͿ͘ ĂǀĂůŝĂĕĆŽ
ƋƵĂůŝƚĂƟǀĂ͕ƉŽƌƐƵĂǀĞnj͕ĠĐĂƌĂĐƚĞƌŝnjĂĚĂƉĞůĂĚĞƐĐƌŝĕĆŽ͕ĐŽŵƉƌĞĞŶƐĆŽĞŝŶƚĞƌƉƌĞƚĂĕĆŽĚĞ
ĨĂƚŽƐĞĨĞŶƀŵĞŶŽƐ͘
ƉĞƐƋƵŝƐĂďĄƐŝĐĂ͕ĚĞĂĐŽƌĚŽĐŽŵ:ƵŶŐ;ϮϬϬϰͿ͕ƚĞŵŽďũĞƟǀŽĚĞĞŶƚĞŶĚĞƌŽƵĚĞ
ĚĞƐĐŽďƌŝƌ ĚŝǀĞƌƐŽƐ ĨĞŶƀŵĞŶŽƐ Ğ ĚĞ ŐĞƌĂƌ ĐŽŶŚĞĐŝŵĞŶƚŽƐ ďĄƐŝĐŽƐ ŽƵ ĨƵŶĚĂŵĞŶƚĂŝƐ͘ K
ĐŽŶŚĞĐŝŵĞŶƚŽĚĞƐƐĞƟƉŽĚĞƉĞƐƋƵŝƐĂ͕ŶŽƉƌŝŵĞŝƌŽŵŽŵĞŶƚŽ͕ƉŽĚĞĂƉƌĞƐĞŶƚĂƌͲƐĞĚĞƐĂŐƌĞŐĂĚŽĚŽĐŽŶƚĞdžƚŽĐŽƟĚŝĂŶŽ͕ŵĂƐ͕ƉŽƐƚĞƌŝŽƌŵĞŶƚĞ͕ƚŽƌŶĂͲƐĞǀŝƚĂůƉĂƌĂĂƉůŝĐĂĕĆŽĞŵ
pesquisas tecnológicas.
WĂƌĂƌĞƐǁĞůů;ϮϬϬϳͿ͕ŽŵĠƚŽĚŽŵŝƐƚŽƐƵƌŐĞƉĞůĂƐŶĞĐĞƐƐŝĚĂĚĞƐĚĞƐĞƌĞƵŶŝƌ͕ŶƵŵ
ŵĞƐŵŽ ƚƌĂďĂůŚŽ͕ ĚĂĚŽƐ ƋƵĂůŝƚĂƟǀŽƐ Ğ ƋƵĂŶƟƚĂƟǀŽƐ͘ K ŽďũĞƟǀŽ Ġ ƉĞƌŵŝƟƌ ĂŽ ƉĞƐƋƵŝƐĂĚŽƌ ƋƵĞ ĞůĞ ƉŽƐƐĂ ĞdžƉůŽƌĂƌ ĂŽ ŵĄdžŝŵŽ Ă ƐŝƚƵĂĕĆŽ Ğ ĞdžƉůŝĐĂƌ͕ ĚĞ ĨŽƌŵĂ ƐſůŝĚĂ͕ ƐƵĂƐ
ĂŶĄůŝƐĞƐ͘KĂƵƚŽƌƐƵŐĞƌĞƚĂŵďĠŵŽƵƐŽĚĂƚĠĐŶŝĐĂĚĞƚƌŝĂŶŐƵůĂĕĆŽĐŽŶĐŽŵŝƚĂŶƚĞ͕ƋƵĞ
ĐŽŶƐŝƐƚĞĞŵƵƟůŝnjĂƌŵĠƚŽĚŽƐĚŝĨĞƌĞŶƚĞƐƉĂƌĂĨĂnjĞƌǀĂůŝĚĂƌĂĐŽŶĐůƵƐĆŽŽďƟĚĂ͘
sĞƌŐĂƌĂ;ϮϬϬϰͿĞdžƉůŝĐĂƋƵĞĂ͞΀͘͘͘΁ƉĞƐƋƵŝƐĂďŝďůŝŽŐƌĄĮĐĂĠŽĞƐƚƵĚŽĚĞƐĞŶǀŽůǀŝĚŽ
ƚĞŶĚŽĐŽŵŽďĂƐĞŵĂƚĞƌŝĂŝƐƉƵďůŝĐĂĚŽƐĐŽŵŽůŝǀƌŽƐ͕ƌĞǀŝƐƚĂƐ͕ũŽƌŶĂŝƐ͕ĞƌĞĚĞƐĞůĞƚƌƀŶŝĐĂƐ͕
ŽƵ ƐĞũĂ͕ ŵĂƚĞƌŝĂŝƐ ĂĐĞƐƐşǀĞŝƐ ĂŽ ƉƷďůŝĐŽ͕ ƋƵĞ ƉŽĚĞŵ ĨŽƌŶĞĐĞƌ ŝŶƐƚƌƵŵĞŶƚŽƐ ĂŶĂůşƟĐŽƐ
ƉĂƌĂƋƵĂůƋƵĞƌƟƉŽĚĞƉĞƐƋƵŝƐĂ͘͟
WĞƐƋƵŝƐĂĞdžƉůŝĐĂƟǀĂ͕ƐĞŐƵŶĚŽ:ƵŶŐ;ϮϬϬϰͿ͕ǀŝƐĂŝĚĞŶƟĮĐĂƌŽƐĨĂƚŽƌĞƐƋƵĞĐŽŶƚƌŝďƵĞŵ ƉĂƌĂ ŽĐŽƌƌġŶĐŝĂ ĚŽƐ ĨĞŶƀŵĞŶŽƐ ǀĂƌŝĄǀĞŝƐ ƋƵĞ ĂĨĞƚĂŵ Ž ƉƌŽĐĞƐƐŽ ƉƌŽĚƵƟǀŽ͘ ^Ğ
ĂƉůŝĐĂĚĂ ĞƐƐĂ ƐŝƐƚĞŵĄƟĐĂ Ă Ƶŵ ƐŝƐƚĞŵĂ ĚĞ ƉƌŽĚƵĕĆŽ͕ ƉŽĚĞ ŝĚĞŶƟĮĐĂƌ ŽƵ ĂƚĠ ŵĞƐŵŽ
ĚĞƚĞƌŵŝŶĂƌƉŽƐƐşǀĞŝƐĐĂƵƐĂĚĞƵŵ͞ŐĂƌŐĂůŽ͘͟
ŵƵŵĞƐƚƵĚŽĚĞĐĂƐŽ͕ĠƉŽƐƐşǀĞůĞdžƉůŝĐĂƌŽƵĚĞƐĐƌĞǀĞƌƵŵƐŝƐƚĞŵĂĚĞƉƌŽĚƵĕĆŽ
ŽƵƵŵƐŝƐƚĞŵĂƚĠĐŶŝĐŽŶŽąŵďŝƚŽƉĂƌƟĐƵůĂƌŽƵĐŽůĞƟǀŽ͕ŽƵĂŝŶĚĂŝŶƚĞƌƉƌĞƚĂƌĚĞƚĞƌŵŝŶĂĚĂƐĂƟƚƵĚĞƐŽƵƐŝƚƵĂĕƁĞƐ͘ƐƐŝŵ͕ĞƐƐĞƉƌŽĐĞĚŝŵĞŶƚŽĠĐŽŶƐŝĚĞƌĂĚŽƵŵĂŝŵƉŽƌƚĂŶƚĞ
ĨĞƌƌĂŵĞŶƚĂƉĂƌĂŽƐƉĞƐƋƵŝƐĂĚŽƌĞƐƋƵĞƚġŵƉŽƌĮŶĂůŝĚĂĚĞĞŶƚĞŶĚĞƌĐŽŵŽĨƵŶĐŝŽŶĂŵĂƐ
ĐŽŝƐĂƐ͕ƐĞŐƵŶĚŽŽƋƵĞĂĮƌŵĂ:ƵŶŐ;ϮϬϬϰͿ͘
ƐƐŝŵ͕ĚŝĂŶƚĞĚĂƐĚĞĮŶŝĕƁĞƐĂƉƌĞƐĞŶƚĂĚĂƐĞĐŽŶĨŽƌŵĞŽƐĂƵƚŽƌĞƐƐƵƉƌĂĐŝƚĂĚŽƐ͕
ĞƐƚĂ ŵŽŶŽŐƌĂĮĂ ƐĞƌĄ ďĂƐĞĂĚĂ Ğŵ ĞƐƚƵĚŽ ĚĞ ƉĞƐƋƵŝƐĂ ƋƵĂŶƟƚĂƟǀŽ Ğ ƋƵĂůŝƚĂƟǀŽ͕ ĚĞƐcrevendo sobre as possibilidades de uso de determinados modais de transporte em deƚƌŝŵĞŶƚŽĚĞŽƵƚƌŽ͕ďƵƐĐĂŶĚŽͲƐĞĞƐĐůĂƌĞĐĞƌĂŝŵƉŽƌƚąŶĐŝĂĚĂŵĞůŚŽƌĞƐĐŽůŚĂƚĂŶƚŽĚŽ
ƉŽŶƚŽĚĞǀŝƐƚĂĞĐŽŶƀŵŝĐŽ͕ůĞǀĂŶĚŽĞŵĐŽŶƚĂĂǀĂƌŝĄǀĞůƐŽďƌĞŽƚĞŵƉŽĚĞƚƌĂŶƐƉŽƌƚĞ͕
ƋƵĂŶƚŽĞŵĨƵŶĕĆŽĚŽƐƌĞĐƵƌƐŽƐĮŶĂŶĐĞŝƌŽƐ͘
Universo Acadêmico, Taquara, v. 5, n. 1, jan./dez. 2012. | 235
Ϯ͘ϭŽůĞƚĂĚĞĚĂĚŽƐ
ƉƌŝŵĞŝƌĂĨĂƐĞĨŽŝĚĞƐĞŶǀŽůǀŝĚĂƉŽƌŵĞŝŽĚĞƉĞƐƋƵŝƐĂďŝďůŝŽŐƌĄĮĐĂ͕ƵƟůŝnjĂŶĚŽŽƐ
ŵĂŝƐĚŝǀĞƌƐŽƐƟƉŽƐĚĞĐŽŶƐƵůƚĂ͕ďƵƐĐĂŶĚŽ͕ĂƉĂƌƟƌĚĞůĞƐ͕ĂƌŐƵŵĞŶƚŽƐĞŝŶĨŽƌŵĂĕƁĞƐƋƵĞ
sirvam de sustentação ao tema estudado.
ĐŽůĞƚĂĚĞĚĂĚŽƐĚĞƐƚĞĞƐƚƵĚŽĂĐŽŶƚĞĐĞƵƉŽƌŵĞŝŽĚĞĚĂĚŽƐŽďƟĚŽƐũƵŶƚŽăƐ
ĞŵƉƌĞƐĂƐĚĞůŽŐşƐƟĐĂ͕ũƵŶƚĂŵĞŶƚĞĐŽŵĐŽŵƉĂŶŚŝĂƐĚĞĞdžƉŽƌƚĂĕĆŽĞƵŵĂĞŵƉƌĞƐĂƉƌŽĚƵƚŽƌĂĚĞĐĂůĕĂĚŽƐƐŝƚƵĂĚĂŶŽsĂůĞĚŽƐ^ŝŶŽƐ͘WĂƌĂƋƵĞƚŽĚĂƐĂƐƉĂƌƚĞƐĚĂĐĂĚĞŝĂƉƌŽĚƵƟǀĂĨŽƐƐĞŵĂƚĞŶĚŝĚĂƐ͕ĂƐŵĞƐŵĂƐĨŽƌĂŵĞƐĐŽůŚŝĚĂƐĚĞĨŽƌŵĂĂůĞĂƚſƌŝĂĞƉŽƌĂŵŽƐƚƌĂŐĞŵ͕
ŶŽŝŶƚƵŝƚŽĚĞĂƟŶŐŝƌĐŽŵġdžŝƚŽŽƐŽďũĞƟǀŽƐƉƌŽƉŽƐƚŽƐ͘
Os dados foram coletados da seguinte forma: após a escolha da empresa que
ĨĂƌŝĂƉĂƌƚĞĚĂƉĞƐƋƵŝƐĂ͕ĨŽŝĨĞŝƚŽƵŵƉƌŝŵĞŝƌŽĐŽŶƚĂƚŽƉŽƌƚĞůĞĨŽŶĞďƵƐĐĂŶĚŽŝĚĞŶƟĮĐĂƌ
ŽƌĞƐƉŽŶƐĄǀĞůƉĞůĂĄƌĞĂĚĞůŽŐşƐƟĐĂƉĂƌĂĂƐƐŝŶĂƌŽƚĞƌŵŽĚĞĐŽŶƐĞŶƟŵĞŶƚŽůŝǀƌĞĞĞƐĐůĂƌĞĐŝĚŽ͘ĞĂĐŽƌĚŽĐŽŵŽƌĞƐƉŽŶƐĄǀĞůƉĞůŽƉƌĞĞŶĐŚŝŵĞŶƚŽĚŽƐƋƵĞƐƟŽŶĄƌŝŽƐ͕ĂƉſƐĞƐƐĞ
ĐŽŶƚĂƚŽ͕ĂƐƋƵĞƐƚƁĞƐĨŽƌĂŵĞŶǀŝĂĚĂƐƉŽƌe-mail.
ŶƚƌĞĂƐƐĞŝƐĞŵƉƌĞƐĂƐĞƐĐŽůŚŝĚĂƐƉĂƌĂƌĞƐƉŽŶĚĞƌĂŽƐƋƵĞƐƟŽŶĄƌŝŽƐ͕ĂƉĞŶĂƐƋƵĂtro delas responderam dentro do prazo necessário para apresentação dos resultados.
^ĆŽĞůĂƐ͗DĂƉƉĞƌ>ŽŐ͕ĐŽŵƉĂŶŚŝĂĚĞĞdžƉŽƌƚĂĕĆŽƐŝƚƵĂĚĂŶĂĐŝĚĂĚĞĚĞEŽǀŽ,ĂŵďƵƌŐŽ͕
dƌĂŶƐĐŽŶƟŶĞŶƚĂů>ŽŐşƐƟĐĂ^͕ͬƐŝƚƵĂĚĂĞŵĂŵƉŽŽŵ͕EŽǀŽ^ƵůdƌĂŶƐƉŽƌƚĞΘ>ŽŐşƐƟĐĂ͕
ƐŝƚƵĂĚĂŶĂĐŝĚĂĚĞĚĞƐƚąŶĐŝĂsĞůŚĂ͖ĂůĕĂĚŽƐZĂŵĂƌŝŵ>ƚĚĂ͕͘ĐŽŵƐƵĂŵĂƚƌŝnjƐŝƚƵĂĚĂŶĂ
cidade de Nova Hartz.
ϯ&ƵŶĚĂŵĞŶƚĂĕĆŽƚĞſƌŝĐĂ
ůŽŐşƐƟĐĂƚĞǀĞƐƵĂŝŶƚĞƌƉƌĞƚĂĕĆŽŝŶŝĐŝĂůůŝŐĂĚĂăĞƐƚƌĂƚĠŐŝĂŵŝůŝƚĂƌ͕ƋƵĂƐĞĞƋƵŝǀĂůĞŶƚĞăĮůŽƐŽĮĂĚĞŐƵĞƌƌĂ͕ƋƵĂŶĚŽĞƐƚĂǀĂƌĞůĂĐŝŽŶĂĚĂăŵŽǀŝŵĞŶƚĂĕĆŽĞĐŽŽƌĚĞŶĂĕĆŽ
ĚĞƚƌŽƉĂƐ͕ĂƌŵĂŵĞŶƚŽĞŵƵŶŝĕĆŽ͘
^ĞŐƵŶĚŽĂůůŽƵ;ϭϵϵϯͿ͕ĂůŽŐşƐƟĐĂĞƐƚƵĚĂĐŽŵŽĂĂĚŵŝŶŝƐƚƌĂĕĆŽƉŽĚĞƉƌŽǀĞƌŵĞůŚŽƌŶşǀĞůĚĞƌĞŶƚĂďŝůŝĚĂĚĞŶŽƐƐĞƌǀŝĕŽƐĚĞĚŝƐƚƌŝďƵŝĕĆŽĂŽƐĐůŝĞŶƚĞƐĞĐŽŶƐƵŵŝĚŽƌĞƐ͕Ă
ƉĂƌƟƌĚĞƉůĂŶĞũĂŵĞŶƚŽ͕ŽƌŐĂŶŝnjĂĕĆŽĞĐŽŶƚƌŽůĞĞĨĞƟǀŽƉĂƌĂĂƐĂƟǀŝĚĂĚĞƐĚĞŵŽǀŝŵĞŶƚĂĕĆŽĞĂƌŵĂnjĞŶĂŐĞŵƋƵĞǀŝƐĂŵĨĂĐŝůŝƚĂƌŽŇƵdžŽĚĞƉƌŽĚƵƚŽƐ͘
EŽǀĂĞƐ;ϮϬϬϯͿĐŽŵĞŶƚĂƋƵĞĂůŽŐşƐƟĐĂŵŽĚĞƌŶĂƉƌŽĐƵƌĂĐŽůŝŐĂƌƚŽĚŽƐŽƐĞůĞŵĞŶƚŽƐĚŽƉƌŽĐĞƐƐŽʹƉƌĂnjŽƐ͕ŝŶƚĞŐƌĂĕĆŽĚĞƐĞƚŽƌĞƐĚĂĞŵƉƌĞƐĂĞĨŽƌŵĂĕĆŽĚĞƉĂƌĐĞƌŝĂƐĐŽŵ
ĨŽƌŶĞĐĞĚŽƌĞƐĞĐůŝĞŶƚĞƐʹƉĂƌĂƐĂƟƐĨĂnjĞƌăƐŶĞĐĞƐƐŝĚĂĚĞƐĞăƐƉƌĞĨĞƌġŶĐŝĂƐĚŽƐĐŽŶƐƵŵŝĚŽƌĞƐĮŶĂŝƐ͘
WĂƌĂWŝƌĞƐ;ϭϵϵϴͿ͕ĂůŽŐşƐƟĐĂĞŶŐůŽďĂŽƉƌŽĐĞƐƐŽĚĞƉůĂŶĞũĂŵĞŶƚŽ͕ŝŵƉůĞŵĞŶƚĂĕĆŽĞĐŽŶƚƌŽůĞĚĂĞĮĐŝġŶĐŝĂ͕ĐƵƐƚŽƐĞĨĞƟǀŽƐĚĞŇƵdžŽƐĞĞƐƚŽƋƵĞĚĞŵĂƚĠƌŝĂͲƉƌŝŵĂ͕ĞƐƚŽƋƵĞĐŝƌĐƵůĂŶƚĞ͕ŵĞƌĐĂĚŽƌŝĂƐĂĐĂďĂĚĂƐĞŝŶĨŽƌŵĂĕƁĞƐƌĞůĂĐŝŽŶĂĚĂƐĚŽƉŽŶƚŽĚĞŽƌŝŐĞŵ
ĂŽƉŽŶƚŽĚĞĐŽŶƐƵŵŽ͕ĐŽŵĂĮŶĂůŝĚĂĚĞĚĞĂƚĞŶĚĞƌĂŽƐƌĞƋƵŝƐŝƚŽƐĚŽĐůŝĞŶƚĞ͘
ůŽŐşƐƟĐĂ ĞŵƉƌĞƐĂƌŝĂů ŶĂƐĐĞƵ ĚĂ ŝŵƉŽƌƚąŶĐŝĂ ĚĂ ƌĞĚƵĕĆŽ ĚĞ ĐƵƐƚŽƐ ŶĂƐ ĞŵƉƌĞƐĂƐ Ğ ĚĂ ŵĂŝŽƌ ŝŵƉŽƌƚąŶĐŝĂ ƋƵĞ ƐĞ ĚĄ ŚŽũĞ ĂŽ ĂƚĞŶĚŝŵĞŶƚŽ ĚĂƐ ŶĞĐĞƐƐŝĚĂĚĞƐ ĚŽƐ
ĐůŝĞŶƚĞƐ͘YƵĂŶĚŽƚŽĚŽƐŽƐƉƌŽĚƵƚŽƐƐĞƚŽƌŶĂŵŝŐƵĂŝƐ͕ĂĞŵƉƌĞƐĂŵĂŝƐĐŽŵƉĞƟƟǀĂƐĞƌĄ
ĂƋƵĞůĂƋƵĞĐŽŶƐĞŐƵŝƌƐĞƌŵĂŝƐĞĮĐŝĞŶƚĞĞĞĮĐĂnj͕ĂŶƚĞĐŝƉĂŶĚŽͲƐĞĂƉƌŽǀĄǀĞŝƐƉƌŽďůĞŵĂƐ
236 | Faculdades Integradas de Taquara - Faccat
que possa vir a enfrentar.
ĚĞĐŝƐĆŽ ĚĞ ƚƌĂŶƐƉŽƌƚĞ͕ ƐĞŵ ĚƷǀŝĚĂ͕ Ġ ƵŵĂ ĚĂƐ ƉƌŝŶĐŝƉĂŝƐ ĨƵŶĕƁĞƐ ůŽŐşƐƟĐĂƐ͕
ĂůĠŵĚĞƌĞƉƌĞƐĞŶƚĂƌĂŵĂŝŽƌƉĂƌƚĞĚŽƐĐƵƐƚŽƐůŽŐşƐƟĐŽƐŶĂŵĂŝŽƌŝĂĚĂƐŽƌŐĂŶŝnjĂĕƁĞƐ͕ĚĞƐĞŵƉĞŶŚĂŶĚŽƚĂŵďĠŵŝŵƉŽƌƚĂŶƚĞƐĞƌǀŝĕŽĂŽĐůŝĞŶƚĞ͘ƐƵĂĚĞĮŶŝĕĆŽĞƐƚĄďĂƐŝĐĂŵĞŶƚĞ
ůŝŐĂĚĂăƐĚŝŵĞŶƐƁĞƐĚĞƚĞŵƉŽĞƵƟůŝĚĂĚĞĚŽůƵŐĂƌ͘
dƌĂŶƐƉŽƌƚĂƌƵŵĂĐĂƌŐĂĞƉƌŽĐĞĚĞƌĂƵŵĂŽƉĞƌĂĕĆŽůŽŐşƐƟĐĂƉŽĚĞŵƐĞƌĂƟǀŝĚĂĚĞƐ
ƋƵĞŽĐŽƌƌĂŵĚĞŶƚƌŽĚŽƚĞƌƌŝƚſƌŝŽĚĞƵŵƉĂşƐŽƵŶĂůŝŐĂĕĆŽĞŶƚƌĞĚŽŝƐŽƵŵĂŝƐƉĂşƐĞƐ͕
ƐĞŶĚŽĞƐƚĂƷůƟŵĂĂƋƵĞƐĞƌĄĂďŽƌĚĂĚĂ͘
ϯ͘ϭdƌĂŶƐƉŽƌƚĞĚĞĐĂƌŐĂ
EĞƐƚĞƐƵďĐĂƉşƚƵůŽ͕ƐĞƌĄĚĂĚĂƵŵĂďƌĞǀĞŝĚĞŝĂĚŽƐǀĄƌŝŽƐŵŽĚŽƐĚĞƚƌĂŶƐƉŽƌƚĞƐ
ĂƉƚŽƐĂƐĞƌĞŵƵƟůŝnjĂĚŽƐƉĂƌĂŵŽǀŝŵĞŶƚĂĕĆŽĚĞĐĂƌŐĂƐ͕ďĞŵĐŽŵŽŽƐƟƉŽƐĚĞǀĞşĐƵůŽƐ
ĞĂƐĐĂƌŐĂƐĂĚĞƋƵĂĚĂƐƉĂƌĂĐĂĚĂƵŵĚĞůĞƐ͘ƐƐĂƐĚĞĮŶŝĕƁĞƐƐĆŽĨƵŶĚĂŵĞŶƚĂŝƐƉĂƌĂĂ
ĐƌŝĂĕĆŽĞŽĚĞƐĞŶǀŽůǀŝŵĞŶƚŽĚĂůŽŐşƐƟĐĂĂĚĞƋƵĂĚĂ͘
EĞƐƚĞĂƌƟŐŽ͕ĂƉƌĞƐĞŶƚĂŵͲƐĞŽƐƐĞŝƐŵŽĚŽƐ͕ƋƵĞƐĞĚŝǀŝĚĞŵĞŵƚƌġƐƐŝƐƚĞŵĂƐ͕ŽƐ
quais são:
ĂͿŽƚĞƌƌĞƐƚƌĞ͕ĐŽŵƉŽƐƚŽƉĞůŽƐŵŽĚŽƐƌŽĚŽǀŝĄƌŝŽĞĨĞƌƌŽǀŝĄƌŝŽ͖
ďͿŽĂƋƵĂǀŝĄƌŝŽ͕ƋƵĞĐŽŶƐƟƚƵŝĚŽƐŵŽĚŽƐŵĂƌşƟŵŽƐ͕ŇƵǀŝĂůĞůĂĐƵƐƚƌĞ͖
ĐͿŽĂĠƌĞŽ͘
ϯ͘ϭ͘ϭdƌĂŶƐƉŽƌƚĞƚĞƌƌĞƐƚƌĞ
KƚƌĂŶƐƉŽƌƚĞƚĞƌƌĞƐƚƌĞĠƉƌĂƟĐĂĚŽĚĞĚƵĂƐŵĂŶĞŝƌĂƐ͗ƉŽƌĞƐƚƌĂĚĂƐĚĞƌŽĚĂŐĞŵ
ĞƉŽƌǀŝĂƐĨĠƌƌĞĂƐ͕ƐĞŶĚŽĞůĞƐ͕ƌĞƐƉĞĐƟǀĂŵĞŶƚĞ͕ŽƚƌĂŶƐƉŽƌƚĞƌŽĚŽǀŝĄƌŝŽĞĨĞƌƌŽǀŝĄƌŝŽ͘K
ƚƌĂŶƐƉŽƌƚĞƌŽĚŽǀŝĄƌŝŽĠƵŵĚŽƐŵĂŝƐƐŝŵƉůĞƐĞĞĮĐŝĞŶƚĞĚĞŶƚƌĞƐĞƵƐƉĂƌĞƐ͘WŽƌĠŵĂƉƌĞƐĞŶƚĂƵŵĐŽŶƐƵŵŽĞůĞǀĂĚŽĚĞĐŽŵďƵƐơǀĞůƉŽƌƋƵŝůƀŵĞƚƌŽƌŽĚĂĚŽ͘
ĞĂĐŽƌĚŽĐŽŵ<ĞĞĚŝ;ϮϬϬϳͿ͕ĞƐƐĞĠƵŵŵŽĚŽƋƵĞƚĞŵƉƌĞĚŽŵŝŶĂĚŽƐŽďƌĞŽƐ
ĚĞŵĂŝƐŶŽŶŽƐƐŽƚƌĂŶƐƉŽƌƚĞŝŶƚĞƌŶŽĂŽůŽŶŐŽĚĂƐƷůƟŵĂƐĚĠĐĂĚĂƐ͕ĞĚĞǀĞŶĚŽĐŽŶƟŶƵĂƌ
assim ainda por muito mais tempo.
KƚƌĂŶƐƉŽƌƚĞƌŽĚŽǀŝĄƌŝŽĚŝĨĞƌĞŶĐŝĂͲƐĞĚŽƐĚĞŵĂŝƐƉĞůĂƐƵĂŇĞdžŝďŝůŝĚĂĚĞĚĞƚƌĂŶƐŝƚĂƌĞŵƋƵĂůƋƵĞƌǀŝĂ͕ŽƋƵĞůŚĞĚĄƵŵĂǀĂŶƚĂŐĞŵĞŶŽƌŵĞŶĂĚŝƐƉƵƚĂƉĞůĂĐĂƌŐĂĐŽŵŽƐ
demais modais.
^ƵĂƐ ƉƌŝŶĐŝƉĂŝƐ ǀĂŶƚĂŐĞŶƐ ƐĆŽ͗ ŵĂŝŽƌ ĚŝƐƉŽŶŝďŝůŝĚĂĚĞ ĚĞ ǀŝĂƐ ĚĞ ĂĐĞƐƐŽ͖ ƉŽƐƐŝďŝůŝĚĂĚĞĚĞƐĞƌǀŝĕŽƉŽƌƚĂĂƉŽƌƚĂ͖ĂƐƵďƐƟƚƵŝĕĆŽĚŽǀĞşĐƵůŽ͕ĞŵĐĂƐŽĚĞƋƵĞďƌĂ͕ƉŽĚĞ
ƐĞƌƌĄƉŝĚĂ͖ƉŽƐƐŝďŝůŝĚĂĚĞĚĞƚƌĂŶƐƉŽƌƚĂƌƉĞƋƵĞŶŽƐůŽƚĞƐ͘ůĠŵĚĞƌĂƉŝĚĞnjŶĂƐƉĂƌƟĚĂƐ͕
ŐĞƌĂůŵĞŶƚĞĂƵdžŝůŝĂƋƵĂŶĚŽŽƚƌĂŶƐƉŽƌƚĞĨŽƌĂĠƌĞŽŽƵŵĂƌşƟŵŽ͕ƚŽƌŶĂŶĚŽͲƐĞŵƵůƟŵŽĚĂů͘
ŶƚƌĞĂƐĚĞƐǀĂŶƚĂŐĞŶƐĚĞƐƐĞƚƌĂŶƐƉŽƌƚĞ͕ƉŽĚĞŵŽƐĞůĞŶĐĂƌŽĐƵƐƚŽĞdžƚƌĞŵĂŵĞŶƚĞ
ĂůƚŽƚĞŶĚŽĞŵǀŝƐƚĂĂĐĂƉĂĐŝĚĂĚĞĞŽƐĐŽŶŐĞƐƟŽŶĂŵĞŶƚŽƐĞŶĨƌĞŶƚĂĚŽƐŶŽƉĞƌşŽĚŽĚĞ
ƐĂĨƌĂ͘ K ŽƵƚƌŽ ĨĂƚŽƌ ŝŵƉŽƌƚĂŶƚĞ Ġ Ă ƋƵĞƐƚĆŽ ƐĞŐƵƌĂŶĕĂ͕ Ž ƋƵĞ ĂĐĂďĂ ƉŽƌ ĞŶĐĂƌĞĐĞƌ Ž
ƐĞŐƵƌŽ͕ŐĞƌĂŶĚŽ͕ĂƐƐŝŵ͕ƵŵĂƵŵĞŶƚŽŶŽĐƵƐƚŽĚŽĞdžƉŽƌƚĂĚŽƌ͘
Universo Acadêmico, Taquara, v. 5, n. 1, jan./dez. 2012. | 237
YƵĂŶƚŽĂŽƐŝƐƚĞŵĂĨĞƌƌŽǀŝĄƌŝŽ͕ŽƐǀĞşĐƵůŽƐƉŽĚĞŵƐĞƌĚĞƚƌĂĕĆŽ͕ƋƵĞƐĆŽĂƐůŽĐŽŵŽƟǀĂƐ͕ŽƵƌĞďŽĐĄǀĞŝƐ͕ŽƐǀĂŐƁĞƐĚĞĐĂƌŐĂ͘ƐůŽĐŽŵŽƟǀĂƐƉŽƐŝĐŝŽŶĂŵͲƐĞăĨƌĞŶƚĞĚŽƐ
ǀĂŐƁĞƐŶĂĨŽƌŵĂĕĆŽĚŽƚƌĞŵ͕ƚƌĂĐŝŽŶĂŶĚŽͲŽƐ͘EŽĞŶƚĂŶƚŽ͕ĞƐƐĞŵŽĚĂůĚĞƚƌĂŶƐƉŽƌƚĞĠ
ŵƵŝƚŽůŝŵŝƚĂĚŽ͕ƉŽĚĞŶĚŽƚƌĂĨĞŐĂƌĂƉĞŶĂƐƐŽďƌĞŽƐƚƌŝůŚŽƐĞƐƚĂďĞůĞĐŝĚŽƐĞƐĞŵŇĞdžŝďŝůŝdade de rotas.
EŽ ƌĂƐŝů͕ Ă ŵĂůŚĂ ĨĞƌƌŽǀŝĄƌŝĂ Ġ ĐĞŶƚĞŶĄƌŝĂ͕ ŽƉĞƌĂŶĚŽ ĐŽŵ ďĂŝdžĂ ǀĞůŽĐŝĚĂĚĞ
ŽƉĞƌĂĐŝŽŶĂů͘ůĠŵĚŝƐƐŽ͕ŚĄƵŵĂĚŝƐƉĂƌŝĚĂĚĞĞŶƚƌĞďŝƚŽůĂƐĚŽƐƚƌŝůŚŽƐƋƵĞůŚĞĐŽŶĨĞƌĞ
ƵŵĂĚĞƐǀĂŶƚĂŐĞŵƐŽďƌĞŽŵŽĚŽƌŽĚŽǀŝĄƌŝŽ͘ĞĂĐŽƌĚŽĐŽŵ<ĞĞĚŝ;ϮϬϬϳͿ͕ĂƐĚŝƐƚąŶĐŝĂƐ
ŵĠĚŝĂƐĐŽŵƉĞƟƟǀĂƐĚŽƚƌĂŶƐƉŽƌƚĞĚĞǀĞŵƐĞƌĂůƚĂƐ͕ĞŵƚŽƌŶŽĚĞϭ͘ϮϬϬŬŵƉĂƌĂƋƵĞŽ
ƚƌĂŶƐƉŽƌƚĞƐĞƚŽƌŶĞĐŽŵƉĞƟƟǀŽ͘KƵƚƌĂƐǀĂŶƚĂŐĞŶƐ͕ĚĞĂĐŽƌĚŽĐŽŵŽĂƵƚŽƌ;ϮϬϬϳͿ͕ƐĆŽĂ
ŝŶĞdžŝƐƚġŶĐŝĂĚĞŐĂƐƚŽƐĐŽŵƉĞĚĄŐŝŽ͕ŵĞůŚŽƌĞƐĐŽŶĚŝĕƁĞƐĐŽŵƐĞŐƵƌĂŶĕĂĚĂŵĞƌĐĂĚŽƌŝĂ͕
menor poluição do meio ambiente.
^ĞŐƵŶĚŽ ZŽĚƌŝŐƵĞƐ ;ϮϬϬϰͿ͕ ĂƐ ƉƌŝŶĐŝƉĂŝƐ ǀĂŶƚĂŐĞŶƐ ĮĐĂŵ ƉŽƌ ĐŽŶƚĂ ĚĂ ĂůƚĂ ĐĂƉĂĐŝĚĂĚĞ ĚĞ ƚƌĂŶƐƉŽƌƚĂƌ ŐƌĂŶĚĞƐ ƋƵĂŶƟĚĂĚĞƐ ĚĞ ŵĞƌĐĂĚŽƌŝĂƐ͕ ĚŽƐ ĨƌĞƚĞƐ ŵĂŝƐ ďĂŝdžŽƐ
ƋƵĂŶĚŽŽǀŽůƵŵĞĨŽƌŐƌĂŶĚĞĞĚŽďĂŝdžŽĐŽŶƐƵŵŽĞŶĞƌŐĠƟĐŽŝŶĚĂƐĞŐƵŶĚŽĞƐƐĞĂƵƚŽƌ͕
ĂƐĚĞƐǀĂŶƚĂŐĞŶƐĮĐĂŵƉŽƌĐŽŶƚĂĚŽƚĞŵƉŽĚĞǀŝĂŐĞŵ͕ĚŽĐƵƐƚŽĞůĞǀĂĚŽƐĞŚŽƵǀĞƌŶĞĐĞƐƐŝĚĂĚĞĚĞƚƌĂŶƐďŽƌĚŽ͕ĚĂĚĞƉĞŶĚġŶĐŝĂĚĂĚŝƐƉŽŶŝďŝůŝĚĂĚĞĚĞŵĂƚĞƌŝĂůƌŽĚĂŶƚĞĞĚĂ
ďĂŝdžĂŇĞdžŝďŝůŝĚĂĚĞĚĞƌŽƚĂƐ͘
ϯ͘ϭ͘ϮdƌĂŶƐƉŽƌƚĞĂƋƵĂǀŝĄƌŝŽ
ƐƐĞƐŝƐƚĞŵĂĞŶŐůŽďĂŽƐŵŽĚŽƐŵĂƌşƟŵŽƐ͕ŇƵǀŝĂůĞůĂĐƵƐƚƌĞĞĠĚĞŐƌĂŶĚĞŝŵƉŽƌƚąŶĐŝĂƉĂƌĂŽĚĞƐĞŶǀŽůǀŝŵĞŶƚŽĚĂůŽŐşƐƟĐĂŝŶƚĞƌŶĂĐŝŽŶĂů͘
KƚƌĂŶƐƉŽƌƚĞƌĞĂůŝnjĂĚŽƉŽƌŶĂǀŝŽƐ͕ŶŽƐŐƌĂŶĚĞƐŵĂƌĞƐ͕ƚĞŵƉƌĞĚŽŵŝŶĂĚŽƐŽďƌĞ
ŽƐĚĞŵĂŝƐŵŽĚŽƐ͕ĐŽŵƉĞƌƐƉĞĐƟǀĂĚĞĐŽŶƟŶƵĂƌŵĂŶƚĞŶĚŽĞƐƐĂƉŽƐŝĕĆŽƉĞůŽƐƉƌſdžŝŵŽƐ
anos.
KŶĂǀŝŽƉŽĚĞĂƉƌĞƐĞŶƚĂƌͲƐĞŶŽƐŵĂŝƐĚŝǀĞƌƐŽƐƟƉŽƐ͕ƚĂŵĂŶŚŽƐĞĐĂƌĂĐƚĞƌşƐƟĐĂƐ͘
ůĞƚĞŵĐĂƉĂĐŝĚĂĚĞĚĞƚƌĂŶƐƉŽƌƚĂƌŐƌĂŶĚĞƐƋƵĂŶƟĚĂĚĞƐĚĞĐĂƌŐĂƐ͕ƐĞũĂŵĞůĂƐƋƵĂŝƐĨŽƌĞŵ͕ƐſůŝĚĂƐŽƵůşƋƵŝĚĂƐ͕ĂŐƌĂŶĞůŽƵĞŵďĂůĂĚĂƐ͕ĐŽŵŽĐĂƌŐĂŐĞƌĂůƐŽůƚĂŽƵƵŶŝƟnjĂĚĂƐĞŵ
pelletsĞͬŽƵcontainers.
ƐĞŵďĂƌĐĂĕƁĞƐƉŽĚĞŵƐĞĂƉƌĞƐĞŶƚĂƌŶŽƐŵĂŝƐĚŝǀĞƌƐŽƐƟƉŽƐ͕ĚŝǀŝĚŝĚŽƐĞŵŶĂǀŝŽƐĚĞĐĂƌŐĂŐĞƌĂůĞƐƉĞĐŝĂůŝnjĂĚĂ͕ŵƵůƟƉƌŽƉſƐŝƚŽƐĞporta-containers.
ĞĂĐŽƌĚŽĐŽŵ<ĞĞĚŝ;ϮϬϬϳͿ͕ĂŶĂǀĞŐĂĕĆŽŵĂƌşƟŵĂĠĂŵĂŝƐŝŵƉŽƌƚĂŶƚĞĨŽƌŵĂĚĞ
ƚƌĂŶƐƉŽƌƚĞĚĞĐĂƌŐĂĚĞƚŽĚĂĂŚƵŵĂŶŝĚĂĚĞ͕ĂďƌĂŶŐĞŶĚŽ͕ĮƐŝĐĂŵĞŶƚĞ͕ŵĂŝƐĚĞϵϬйĚĂƐ
ĐĂƌŐĂƐƚƌĂŶƐƉŽƌƚĂĚĂƐ͕ŽƋƵĞŽĐŽƌƌĞƚĂŵďĠŵŶŽƌĂƐŝů͘ƉƌŝŶĐŝƉĂůǀĂŶƚĂŐĞŵ͕ƐĞŐƵŶĚŽ
ZŽĚƌŝŐƵĞƐ ;ϮϬϬϰͿ͕ ĞƐƚĄ ŶĂ ĂůơƐƐŝŵĂ ĞĮĐŝġŶĐŝĂ ĞŶĞƌŐĠƟĐĂ͕ ĞůĞǀĂĚĂ ĞĐŽŶŽŵŝĂ ĚĞ ĞƐĐĂůĂ
ƉĂƌĂŐƌĂŶĚĞƐůŽƚĞƐĂůŽŶŐĂƐĚŝƐƚąŶĐŝĂƐ͘ŝŶĚĂƐĞŐƵŶĚŽŽĂƵƚŽƌ;ϮϬϬϰͿ͕ĂƐĚĞƐǀĂŶƚĂŐĞŶƐ
͞ƉƌĞƐƐƵƉƁĞŵĂĞdžŝƐƚġŶĐŝĂĚĞƉŽƌƚŽƐ;ďĂƐƚĂŶƚĞƐŝŵƉůĞƐƋƵĂŶĚŽǀŝƐŝƚĂĚŽƐĂƉĞŶĂƐƉŽƌŶĂǀŝŽƐĂƵƚŽͲƐƵƐƚĞŶƚĂĚŽƐ͘džĞŵƉůŽ͗ŶĂǀŝŽZŽͲZŽͿ͘͟͞ZŽͲZŽ͟ĠƵŵĂĂďƌĞǀŝĂƚƵƌĂƉĂƌĂ͞ZŽůů͘͘͘
ǀĞşĐƵůŽƐ͕ĚĞŵŽĚŽĂƋƵĞĞƐƚĞƐĞŶƚƌĞŵĞƐĂŝĂŵĚŽŶĂǀŝŽƉĞůŽƐƐĞƵƐƉƌſƉƌŝŽƐŵĞŝŽƐ͘͟^ĆŽ
ŶĂǀŝŽƐĞŵƋƵĞĂĐĂƌŐĂĞŶƚƌĂĞƐĂŝĚŽƐƉŽƌƁĞƐ͘KƵƚƌĂĚĞƐǀĂŶƚĂŐĞŵĠŽƐĞƌǀŝĕŽůĞŶƚŽ͕ĐŽŵ
ŐƌĂŶĚĞŶƷŵĞƌŽĚĞŵĂŶƵƐĞŝŽ͕ƉƌŽƉŝĐŝĂŶĚŽĂŽĐŽƌƌġŶĐŝĂĚĞĂǀĂƌŝĂƐ͘
238 | Faculdades Integradas de Taquara - Faccat
WŽƌ ƐƵĂ ǀĞnj͕ Ž ƚƌĂŶƐƉŽƌƚĞ ůĂĐƵƐƚƌĞ Ğ ŇƵǀŝĂů Ġ ƌĞĂůŝnjĂĚŽ Ğŵ ŚŝĚƌŽǀŝĂƐ ŝŶƚĞƌŝŽƌĞƐ͕
ƋƵĞƚĂŶƚŽƉŽĚĞŵƐĞƌĞŵƌŝŽƐ;ŇƵǀŝĂŝƐͿ͕ƋƵĂŶƚŽĞŵůĂŐŽƐ;ůĂĐƵƐƚƌĞͿ͕ƐĞŶĚŽĞƐƐĂƷůƟŵĂ
ƉĞƋƵĞŶĂŽƵƋƵĂƐĞƐĞŵŝŵƉŽƌƚąŶĐŝĂŶŽĐŽŶƚĞdžƚŽĚĞƚƌĂŶƐƉŽƌƚĞŝŶƚĞƌŶĂĐŝŽŶĂů͘ŝŶĚĂƐĞ
ĐŽŶƐŝĚĞƌĂŵĂƐŚŝĚƌŽǀŝĂƐ͕ǀŝĂƐŶĂǀĞŐĄǀĞŝƐƉŽƌƌŝŽƐ͘
As vantagens consistem na elevada capacidade de transporte por meio de reďŽĐĂĚŽƌĞƐĞĞŵƉƵƌƌĂĚŽƌĞƐ͕ĨƌĞƚĞƐŵĂŝƐďĂŝdžŽƐƋƵĞŶŽƐŵŽĚĂŝƐƌŽĚŽǀŝĄƌŝŽĞĨĞƌƌŽǀŝĄƌŝŽ͕
ĐƵƐƚŽƐǀĂƌŝĄǀĞŝƐďĞŵŵĂŝƐďĂŝdžŽƐ͕ĚŝƐƉŽŶŝďŝůŝĚĂĚĞŝůŝŵŝƚĂĚĂĞĨĂĐƵůƚĂŽƵƐŽĚĂŵƵůƟŵŽdalidade.
YƵĂŶƚŽăƐĚĞƐǀĂŶƚĂŐĞŶƐ͕ƉŽĚĞŵŽƐůŝƐƚĂƌĂďĂŝdžĂǀĞůŽĐŝĚĂĚĞ͕ĂĐĂƉĂĐŝĚĂĚĞĚĞĐĂƌŐĂǀĂƌŝĄǀĞůĞŵĨƵŶĕĆŽĚŽŶşǀĞůĚĂƐĄŐƵĂƐĞĂŶĞĐĞƐƐŝĚĂĚĞĚĞĞůĞǀĂĚŽƐŝŶǀĞƐƟŵĞŶƚŽƐĞŵ
regularização de alguns trechos de rios.
ϯ͘ϭ͘ϯdƌĂŶƐƉŽƌƚĞĂĠƌĞŽ
KŵŽĚŽĚĞƚƌĂŶƐƉŽƌƚĞĂĠƌĞŽĂƉƌĞƐĞŶƚĂƵŵĂĐĂƌĂĐƚĞƌşƐƟĐĂĞƐƉĞĐŝĂůşƐƐŝŵĂĞŵƌĞůĂĕĆŽăƐĚĞŵĂŝƐƋƵĞĠĂĚĞƐĞƌƌĞĂůŝnjĂĚŽƉĞůŽĂƌĞƚĞƌƚŽĚĂƐƵĂĞƐƚƌƵƚƵƌĂĚĞŽƉĞƌĂĕĆŽ
em terra. É mais rápido e apropriado para mercadorias com as quais não pode se perder
ƚĞŵƉŽ͕ĐŽŵŽŽĐŽƌƌĞƌŝĂƵƟůŝnjĂŶĚŽŽƵƚƌŽƐŵŽĚŽƐ͘/ƐƐŽƐĞĂƉůŝĐĂ͕ƉŽƌĞdžĞŵƉůŽ͕ĂŵĞƌĐĂĚŽƌŝĂƐĚŽƟƉŽĂŵŽƐƚƌĂƐĞĂƉƌŽĚƵƚŽƐĚĞĂůƚŽǀĂůŽƌŽƵĨƌĄŐĞŝƐ͘
͕ ƐĞŵ ĚƷǀŝĚĂ͕ Ž ŵĂŝƐ ƌĄƉŝĚŽ ĚŽƐ ŵŽĚĂŝƐ͕ ŵĂƐ ƐĞƵ ĐƵƐƚŽ ƚĞŶĚĞ Ă ƐĞƌ ĞůĞǀĂĚŽ͕
ƉŽŝƐƵƟůŝnjĂĞƋƵŝƉĂŵĞŶƚŽƐŵƵŝƚŽĐĂƌŽƐĞŝŶƐƚĂůĂĕƁĞƐƐŽĮƐƟĐĂĚĂƐ͕ĐŽŵŽĂĞƌŽƉŽƌƚŽƐ͕ƉŽƌ
ĞdžĞŵƉůŽ͕ĞƚĞŵĞĮĐŝġŶĐŝĂĞŶĞƌŐĠƟĐĂƌĞĚƵnjŝĚĂ͘
ŵ ƌĞůĂĕĆŽ ăƐ ǀĂŶƚĂŐĞŶƐ͕ ƉŽĚĞŵŽƐ ĚĞƐƚĂĐĂƌ͗ ǀĞůŽĐŝĚĂĚĞ͕ ĞĮĐŝġŶĐŝĂ͕ ĐŽŶĮĂďŝůŝĚĂĚĞ͕ ĐŽŵƉĞƟƟǀŝĚĂĚĞ͕ ĂůƚĂ ĨƌĞƋƵġŶĐŝĂ ŶŽƐ ǀƀŽƐ͕ ƉĞƌŵŝƟŶĚŽ ĂůƚŽƐ ŐŝƌŽƐ ĚĞ ĞƐƚŽƋƵĞƐ͕
ŵĂŶƵƐĞŝŽ ĂůƚĂŵĞŶƚĞ ŵĞĐĂŶŝnjĂĚŽ͘ ůĠŵ ĚŝƐƐŽ͕ ĂƟŶŐĞ ƌĞŐŝƁĞƐ ŝŶĂĐĞƐƐşǀĞŝƐ ƉĂƌĂ ŽƵƚƌŽƐ
modais.
:ĄƋƵĂŶƚŽăƐĚĞƐǀĂŶƚĂŐĞŶƐ͕ĞůĞŶĐĂŵŽƐ͗ŵĞŶŽƌĐĂƉĂĐŝĚĂĚĞĞŵƉƌĞĕŽ͕ŶĆŽĂƚĞŶĚŝŵĞŶƚŽĂŽƐŐƌĂŶĠŝƐ͕ĐƵƐƚŽĚĞĐĂƉŝƚĂůĞĨƌĞƚĞĞůĞǀĂĚŽƐĞĨŽƌƚĞƐƌĞƐƚƌŝĕƁĞƐăƐĐĂƌŐĂƐƉĞƌŝgosas.
ϯ͘ϮIncotermesϮϬϬϬ
^ĞŐƵŶĚŽ<ĞĞĚŝ;ϮϬϬϳͿ͕ŽincotermsĠŽĚŽĐƵŵĞŶƚŽŽƵŝŶƐƚƌƵŵĞŶƚŽŵĂŝƐŝŵƉŽƌƚĂŶƚĞŶŽĐŽŵĠƌĐŝŽĞdžƚĞƌŝŽƌ͕ŵĂƐĠƚĂŵďĠŵĚŽƐŵĞŶŽƐĞŶƚĞŶĚŝĚŽƐ͘ƐƵĂŝŵƉŽƌƚąŶĐŝĂ
ĚĞƌŝǀĂĚĞƋƵĞƚŽĚĂǀĞŶĚĂŽƵĐŽŵƉƌĂƚĞŵƵŵƉŽŶƚŽĚĞĞŶƚƌĞŐĂĚĂŵĞƌĐĂĚŽƌŝĂ͕ŽŶĚĞ
ĐĞƐƐĂĂƌĞƐƉŽŶƐĂďŝůŝĚĂĚĞĚŽǀĞŶĚĞĚŽƌĞƐĞŝŶŝĐŝĂĂĚŽĐŽŵƉƌĂĚŽƌ͘WŽƌƚĂŶƚŽ͕ŝƐƐŽĚĞǀĞ
ĞƐƚĂƌĚĞĮŶŝĚŽƉŽƌŵĞŝŽĚĞƌĞŐƌĂƐĐůĂƌĂƐ͘
ƉĞƐĂƌĚĞŚĂǀĞƌƚƌĞnjĞƚĞƌŵŽƐ͕ĂƐĞŵƉƌĞƐĂƐ͕ŶĂŐƌĂŶĚĞŵĂŝŽƌŝĂ͕ƵƟůŝnjĂŵĂƉĞŶĂƐ
ĚŽŝƐĚĞƐĞƵƐƚĞƌŵŽƐ͘ƐƵĂƵƟůŝnjĂĕĆŽƚŽƚĂůĠŝĚĞĂůƉĂƌĂƋƵĞĂƐĞŵƉƌĞƐĂƐĂƉƌĞƐĞŶƚĞŵƵŵĂ
ĐŽŵƉĞƟƟǀŝĚĂĚĞŐůŽďĂůĞƉĂƌĂƋƵĞƚĞŶŚĂŵĚŝǀĞƌƐĂƐŽƉĕƁĞƐůŽŐşƐƟĐĂƐ͘
dŽĚŽƐŽƐƉĂşƐĞƐƚġŵƐĞƵƐƉƌſƉƌŝŽƐĐŽŶũƵŶƚŽƐĚĞƌĞŐƌĂƐƉĂƌĂŝƐƐŽ͕ŵĂƐƉĂƌĂƵƐŽĞŵ
ƐĞƵƉƌſƉƌŝŽŵĞƌĐĂĚŽĚŽŵĠƐƟĐŽ͘^ĞƚŽĚŽƐŽƐƉĂşƐĞƐƉƌĞƚĞŶĚĞƌĞŵƵƟůŝnjĂƌĂƐƐƵĂƐƌĞŐƌĂƐ
Universo Acadêmico, Taquara, v. 5, n. 1, jan./dez. 2012. | 239
ŶĂƐŽƉĞƌĂĕƁĞƐŝŶƚĞƌŶĂĐŝŽŶĂŝƐ͕ƚĞƌĞŵŽƐƵŵĂŐƌĂŶĚĞǀĂƌŝĞĚĂĚĞĚĞƵƐŽ͕ŽƋƵĞƉŽĚĞƌĄƐŝŐŶŝĮĐĂƌƉƌŽďůĞŵĂƐŶĂĞdžĞĐƵĕĆŽĚŽĐŽŵĠƌĐŝŽĞdžƚĞƌŝŽƌ͘
WĂƌĂƋƵĞĂƐƚƌĂŶƐĂĕƁĞƐĚĞĐŽŵĠƌĐŝŽĞdžƚĞƌŝŽƌŶĆŽƐĞũĂŵĨĞŝƚĂƐĐŽŵƚĞƌŵŽƐƉĂƌƟĐƵůĂƌĞƐĚĞĐĂĚĂƉĂşƐ͕ĐƌŝŽƵͲƐĞƵŵĐŽŶũƵŶƚŽŝŶƚĞƌŶĂĐŝŽŶĂůĚĞƚĞƌŵŽƐƵŶŝĨŽƌŵĞƐƉĂƌĂĨĂĐŝůŝƚĂƌŽĐŽŵĠƌĐŝŽĞĞǀŝƚĂƌƉƌŽďůĞŵĂƐĚĞĞŶƚĞŶĚŝŵĞŶƚŽƐ͘ƐƐĞƉƌŽĐĞĚŝŵĞŶƚŽĨŽŝĐƌŝĂĚŽƉĂƌĂ
ĞƐƐĞĮŵƉĞůĂąŵĂƌĂĚĞŽŵĠƌĐŝŽ/ŶƚĞƌŶĂĐŝŽŶĂůͲ/͘ƐƐĞƐƚĞƌŵŽƐĨŽƌĂŵĚĞŶŽŵŝŶĂĚŽƐ
por ela como incotermesʹdĞƌŵŽƐĚĞŽŵĠƌĐŝŽ/ŶƚĞƌŶĂĐŝŽŶĂů͘
ZĞƉƌĞƐĞŶƚĂĚŽƐƉŽƌŵĞŝŽĚĞƐŝŐůĂƐ;ϯůĞƚƌĂƐͿ͕ŽƐƚĞƌŵŽƐŝŶƚĞƌŶĂĐŝŽŶĂŝƐĚĞĐŽŵĠƌĐŝŽƚƌĂƚĂŵĞĨĞƟǀĂŵĞŶƚĞĚĞĐŽŶĚŝĕƁĞƐĚĞǀĞŶĚĂ͕ƉŽŝƐĚĞĮŶĞŵŽƐĚŝƌĞŝƚŽƐĞĂƐŽďƌŝŐĂĕƁĞƐ
ŵşŶŝŵĂƐĚŽǀĞŶĚĞĚŽƌĞĚŽĐŽŵƉƌĂĚŽƌƋƵĂŶƚŽĂĨƌĞƚĞƐ͕ƐĞŐƵƌŽƐ͕ŵŽǀŝŵĞŶƚĂĕĆŽĞŵƚĞƌŵŝŶĂŝƐ͕ůŝďĞƌĂĕƁĞƐĞŵĂůĨąŶĚĞŐĂƐĞŽďƚĞŶĕĆŽĚĞĚŽĐƵŵĞŶƚŽƐĚĞƵŵĐŽŶƚƌĂƚŽŝŶƚĞƌŶĂĐŝŽŶĂůĚĞǀĞŶĚĂĚĞŵĞƌĐĂĚŽƌŝĂƐ͘WŽƌŝƐƐŽ͕ƐĆŽƚĂŵďĠŵĚĞŶŽŵŝŶĂĚŽƐĐůĄƵƐƵůĂƐĚĞƉƌĞĕŽƐ͕
pelo fato de cada termo determinar os elementos que compõem o preço da mercadoria.
ĞǀĞͲƐĞ ƚĞƌ ƵŵĂ ŵĞůŚŽƌ ŝŶƚĞƌƉƌĞƚĂĕĆŽ ĚŽƐ ƚĞƌŵŽƐ ŝŶƚĞƌŶĂĐŝŽŶĂŝƐ ĚĞ ĐŽŵĠƌĐŝŽ
exterior incoterms͕ŽƐƋƵĂŝƐĨŽƌĂŵĐƌŝĂĚŽƐĞŵϭϵϯϲƉĞůĂ/͕ƉĂƌĂĨĂĐŝůŝƚĂƌĂĐŽŶĚƵĕĆŽ
ĚŽĐŽŵĠƌĐŝŽŝŶƚĞƌŶĂĐŝŽŶĂů͘ĞƐĚĞƐƵĂƉƌŝŵĞŝƌĂƉƵďůŝĐĂĕĆŽĞŵϭϵϯϲ͕ĞƐƐĞĐŽŶũƵŶƚŽĚĞ
ƌĞŐƌĂƐĐƌŝĂĚĂƐƉĂƌĂĨĂĐŝůŝƚĂƌŽĐŽŵĠƌĐŝŽŝŶƚĞƌŶĂĐŝŽŶĂůƐŽĨƌĞƵĚŝǀĞƌƐĂƐŵŽĚŝĮĐĂĕƁĞƐ͘
Ɛ ĂĚŝĕƁĞƐ ĚĞ ĞŵĞŶĚĂƐ ŶŽƐ ƚĞƌŵŽƐ ŽĐŽƌƌĞƌĂŵ ŶŽƐ ĂŶŽƐ ĚĞ ϭϵϱϯ͕ ϭϵϲϳ͕ ϭϵϳϲ͕
ϭϵϴϬ͕ϭϵϵϬ͕ϮϬϬϬĞĞŵϮϬϭϬ͕ĂĮŵĚĞĂƚƵĂůŝnjĂƌĂƐƉƌĄƟĐĂƐĚĞĐŽŵĠƌĐŝŽŝŶƚĞƌŶĂĐŝŽŶĂů͘
KƐƚĞƌŵŽƐĚĞƌĞĨĞƌġŶĐŝĂĚĞƐƚĞĞƐƚƵĚŽƐĞƌĆŽŽƐƚĞƌŵŽƐĚĞĐŽŵĠƌĐŝŽŝŶƚĞƌŶĂĐŝŽŶĂůĐŽŵ
ĂƚƵĂůŝnjĂĕĆŽŶŽĂŶŽϮϬϬϬ͘
Os incoterms são apresentados em quatro grupos de entrega de mercadorias. A
ĚŝǀŝƐĆŽĚŽƐƚĞƌŵŽƐĨŽŝŵŽƟǀĂĚĂƉŽƌĂĮŶŝĚĂĚĞƐĞŶƚƌĞĞůĞƐ͕ůŽĐĂůĚĞĞŶƚƌĞŐĂĞĂƌĞƐƉŽŶƐĂbilidade assumida entre as partes.
ϯ͘Ϯ͘ϭ/ŶĐŽƚĞƌŵƐϮϬϬϬ'ƌƵƉŽ
'ƌƵƉŽ͟͞ƌĞĨĞƌĞͲƐĞăĞŶƚƌĞŐĂĚĂŵĞƌĐĂĚŽƌŝĂ͕ƉĞůŽǀĞŶĚĞĚŽƌ͕ŶŽƐĞƵƉƌſƉƌŝŽĚŽmínio. A responsabilidade e o risco para o comprador se iniciam o mais distante possível
ĚŽƐĞƵĞƐƚĂďĞůĞĐŝŵĞŶƚŽ͕ũĄƋƵĞĚĞǀĞƌĞƟƌĂƌĂŵĞƌĐĂĚŽƌŝĂŶĂĐĂƐĂĚŽĞdžƉŽƌƚĂĚŽƌ͘
yt - džtŽƌŬƐ;ŶĂŽƌŝŐĞŵͲůŽĐĂůŶŽŵĞĂĚŽͿ͘͞EĂŽƌŝŐĞŵ͕͟ƐŝŐŶŝĮĐĂƋƵĞŽǀĞŶĚĞĚŽƌĞŶƚƌĞŐĂĂƐŵĞƌĐĂĚŽƌŝĂƐƋƵĂŶĚŽĞůĞĂƐĐŽůŽĐĂăĚŝƐƉŽƐŝĕĆŽĚŽĐŽŵƉƌĂĚŽƌ͕ĞŵƐƵĂ
ƉƌŽƉƌŝĞĚĂĚĞ ŽƵ Ğŵ ŽƵƚƌŽ ůŽĐĂů ŶŽŵĞĂĚŽ ;ŝƐƚŽ Ġ͕ ĞƐƚĂďĞůĞĐŝŵĞŶƚŽ͕ ĨĄďƌŝĐĂ͕ ĂƌŵĂnjĠŵ͕
ĞƚĐ͘Ϳ͕ŶĆŽĚĞƐĞŵďĂƌĂĕĂĚĂƐƉĂƌĂĞdžƉŽƌƚĂĕĆŽĞŶĆŽĞŵďĂƌĐĂĚĂƐĞŵƋƵĂůƋƵĞƌǀĞşĐƵůŽĐŽůĞƚŽƌ͕ĂƉƌĞƐĞŶƚĂŶĚŽŽŵşŶŝŵŽĚĞŽďƌŝŐĂĕĆŽƉĂƌĂŽǀĞŶĚĞĚŽƌ͘KĐŽŵƉƌĂĚŽƌĚĞǀĞĂƌĐĂƌ
com todos os custos e riscos envolvidos em aceitar as mercadorias na propriedade do
vendedor.
ϯ͘ϳ͘Ϯ/ŶĐŽƚĞƌŵƐϮϬϬϬ'ƌƵƉŽ&
EŽŐƌƵƉŽ͞&͕͟ŽǀĞŶĚĞĚŽƌĞŶƚƌĞŐĂĂŵĞƌĐĂĚŽƌŝĂĂƵŵƚƌĂŶƐƉŽƌƚĂĚŽƌŽƵĂůŐƵĠŵ
240 | Faculdades Integradas de Taquara - Faccat
ĚĞƐŝŐŶĂĚŽƉĞůŽĐŽŵƉƌĂĚŽƌŽƵĂďŽƌĚŽĚŽǀĞşĐƵůŽĚĞƐŝŐŶĂĚŽƉĞůŽĐŽŵƉƌĂĚŽƌ͕ĐŽŵƌĞƐƉŽŶƐĂďŝůŝĚĂĚĞƚŽƚĂůĚŽĐŽŵƉƌĂĚŽƌĂƉĂƌƟƌĚŽŵŽŵĞŶƚŽĚĞƐƐĂĞŶƚƌĞŐĂ͕ŝŶĐůƵŝŶĚŽĂĐŽŶtratação do frete internacional e seu pagamento.
FCA – Free Carrier ;>ŝǀƌĞŶŽdƌĂŶƐƉŽƌƚĂĚŽƌʹůŽĐĂůŶŽŵĞĂĚŽͿ͘͞>ŝǀƌĞŶŽdƌĂŶƐƉŽƌƚĂĚŽƌ͟ƐŝŐŶŝĮĐĂƋƵĞŽǀĞŶĚĞĚŽƌĞŶƚƌĞŐĂĂƐŵĞƌĐĂĚŽƌŝĂƐĚĞƐĞŵďĂƌĂĕĂĚĂƐƉĂƌĂĞdžƉŽƌƚĂĕĆŽ͕
ao transportador designado pelo comprador no local nomeado. Deve ser notado que o
local de entrega escolhido tem um impacto nas obrigações de embarque e desembarƋƵĞĚĂƐŵĞƌĐĂĚŽƌŝĂƐŶĂƋƵĞůĞůŽĐĂů͘^ĞĂĞŶƚƌĞŐĂŽĐŽƌƌĞƌŶĂƉƌŽƉƌŝĞĚĂĚĞĚŽǀĞŶĚĞĚŽƌ͕
ŽŵĞƐŵŽĠƌĞƐƉŽŶƐĄǀĞůƉĞůŽĞŵďĂƌƋƵĞ͘^ĞĂĞŶƚƌĞŐĂŽĐŽƌƌĞƌĞŵƋƵĂůƋƵĞƌŽƵƚƌŽůƵŐĂƌ͕
ŽǀĞŶĚĞĚŽƌŶĆŽĠƌĞƐƉŽŶƐĄǀĞůƉĞůŽĚĞƐĞŵďĂƌƋƵĞ͘ƐƐĞƚĞƌŵŽƉŽĚĞƐĞƌƵƟůŝnjĂĚŽƐĞŵ
ƌĞƐƚƌŝĕĆŽĚŽŵŽĚŽĚĞƚƌĂŶƐƉŽƌƚĞ͕ŝŶĐůƵŝŶĚŽƚƌĂŶƐƉŽƌƚĞŵƵůƟŵŽĚĂů͘WŽƌƚƌĂŶƐƉŽƌƚĂĚŽƌ͕
ĞŶƚĞŶĚĞͲƐĞĐŽŵŽƋƵĂůƋƵĞƌƉĞƐƐŽĂƋƵĞ͕ĞŵƵŵĐŽŶƚƌĂƚŽĚĞƚƌĂŶƐƉŽƌƚĞ͕ĞŶĐĂƌƌĞŐĂͲƐĞĚĞ
realizar o mesmo.
&^ʹ&ƌĞĞůŽŶŐƐŝĚĞ^ŚŝƉ;>ŝǀƌĞĂŽ>ĂĚŽĚŽEĂǀŝŽʹƉŽƌƚŽĚĞĞŵďĂƌƋƵĞŶŽŵĞĂĚŽͿ
͞>ŝǀƌĞĂŽůĂĚŽĚŽŶĂǀŝŽ͟ƐŝŐŶŝĮĐĂƋƵĞŽǀĞŶĚĞĚŽƌĞŶƚƌĞŐĂĂƐŵĞƌĐĂĚŽƌŝĂƐƋƵĂŶĚŽĞůĂƐ
ĞƐƚĆŽĐŽůŽĐĂĚĂƐĂŽůĂĚŽĚŽŶĂǀŝŽ͕ŶŽƉŽƌƚŽĚĞĞŵďĂƌƋƵĞŶŽŵĞĂĚŽ͘/ƐƐŽƐŝŐŶŝĮĐĂƋƵĞŽ
ĐŽŵƉƌĂĚŽƌƚĞŵĚĞĂƌĐĂƌĐŽŵƚŽĚŽƐŽƐƌŝƐĐŽƐĚĞƉĞƌĚĂƐŽƵĚĂŶŽƐĚĞŵĞƌĐĂĚŽƌŝĂƐĂƉĂƌƟƌ
do mesmo. O termo FAS exige que o vendedor desembarace as mercadorias para exportaĕĆŽ͘ƐƐĞƚĞƌŵŽƉŽĚĞƐĞƌƵƐĂĚŽĂƉĞŶĂƐƉĂƌĂƚƌĂŶƐƉŽƌƚĞŵĂƌşƟŵŽŽƵŚŝĚƌŽǀŝĄƌŝŽŝŶƚĞƌŝŽƌ͘
FOB – Free On Board ;>ŝǀƌĞĂďŽƌĚŽʹƉŽƌƚŽĚĞĞŵďĂƌƋƵĞŶŽŵĞĂĚŽͿ͞>ŝǀƌĞĂďŽƌĚŽ͟ƐŝŐŶŝĮĐĂƋƵĞŽǀĞŶĚĞĚŽƌĞŶƚƌĞŐĂĂƐŵĞƌĐĂĚŽƌŝĂƐƋƵĂŶĚŽĞůĂƐƚƌĂŶƐƉƁĞŵĂĂŵƵƌĂĚĂ
ĚŽŶĂǀŝŽŶŽƉŽƌƚŽĚĞĞŵďĂƌƋƵĞŶŽŵĞĂĚŽ͘/ƐƐŽƐŝŐŶŝĮĐĂƋƵĞŽĐŽŵƉƌĂĚŽƌĚĞǀĞĂƌĐĂƌ
ĐŽŵƚŽĚŽƐŽƐĐƵƐƚŽƐĞƌŝƐĐŽƐĚĞƉĞƌĚĂƐŽƵĚĂŶŽƐăƐŵĞƌĐĂĚŽƌŝĂƐĂƉĂƌƟƌĚĂƋƵĞůĞƉŽŶto. O termo FOB exige que o vendedor desembarace as mercadorias para exportação.
ƐƐĞƚĞƌŵŽƉŽĚĞƐĞƌƵƐĂĚŽĂƉĞŶĂƐƉĂƌĂƚƌĂŶƐƉŽƌƚĞŵĂƌşƟŵŽŽƵŚŝĚƌŽǀŝĄƌŝŽŝŶƚĞƌŝŽƌ͘^Ğ
ĂƐƉĂƌƚĞƐŶĆŽƉƌĞƚĞŶĚĞƌĞŵĞŶƚƌĞŐĂƌĂƐŵĞƌĐĂĚŽƌŝĂƐƵůƚƌĂƉĂƐƐĂĚĂĂĂŵƵƌĂĚĂĚŽŶĂǀŝŽ͕
ĞŶƚĆŽŽƚĞƌŵŽĂƐĞƌƵƟůŝnjĂĚŽĠŽ&͘
ϯ͘Ϯ͘ϯ/ŶĐŽƚĞƌŵƐϮϬϬϬ'ƌƵƉŽ
EŽ'ƌƵƉŽ͕͟͞ŽǀĞŶĚĞĚŽƌĠŽďƌŝŐĂĚŽĂĐŽŶƚƌĂƚĂƌĞƉĂŐĂƌŽƚƌĂŶƐƉŽƌƚĞŝŶƚĞƌŶĂĐŝŽŶĂů͕ƐĞŵĂƐƐƵŵŝƌĂƐƌĞƐƉŽŶƐĂďŝůŝĚĂĚĞƐƉĞůŽƐƌŝƐĐŽƐĂƋƵĞĂƐŵĞƌĐĂĚŽƌŝĂƐĞƐƚĆŽĞdžƉŽƐƚĂƐ͘
&ZʹŽƐƚŶĚ&ƌĞŝŐŚƚ;ƵƐƚŽ&ƌĞƚĞʹƉŽƌƚŽĚĞĚĞƐƟŶŽŶŽŵĞĂĚŽͿ͞ƵƐƚŽ&ƌĞƚĞ͟
ƐŝŐŶŝĮĐĂƋƵĞŽǀĞŶĚĞĚŽƌĞŶƚƌĞŐĂĂƐŵĞƌĐĂĚŽƌŝĂƐƋƵĂŶĚŽĞůĂƐƚƌĂŶƐƉƁĞŵĂĂŵƵƌĂĚĂĚŽ
navio no porto de embarque.
KƐĐƵƐƚŽƐĞĨƌĞƚĞƐŶĞĐĞƐƐĄƌŝŽƐƉĂƌĂůĞǀĂƌĂƐŵĞƌĐĂĚŽƌŝĂƐĂŽƉŽƌƚŽĚĞĚĞƐƟŶŽŶŽŵĞĂĚŽĚĞǀĞŵƐĞƌƉĂŐŽƐƉĞůŽǀĞŶĚĞĚŽƌ͘ŶƚƌĞƚĂŶƚŽ͕ŽƐƌŝƐĐŽƐĚĞƉĞƌĚĂŽƵĚĞĚĂŶŽăƐ
ŵĞƌĐĂĚŽƌŝĂƐ͕ďĞŵĐŽŵŽƋƵĂŝƐƋƵĞƌĐƵƐƚŽƐĂĚŝĐŝŽŶĂŝƐĚĞǀŝĚŽƐĂĞǀĞŶƚŽƐŽĐŽƌƌŝĚŽƐĂƉſƐŽ
Universo Acadêmico, Taquara, v. 5, n. 1, jan./dez. 2012. | 241
ŵŽŵĞŶƚŽĚĞĞŶƚƌĞŐĂ͕ƐĆŽƚƌĂŶƐĨĞƌŝĚŽƐĚŽǀĞŶĚĞĚŽƌƉĂƌĂŽĐŽŵƉƌĂĚŽƌ͘
O termo CFR exige que o vendedor desembarace as mercadorias para exportação.
ƐƐĞƚĞƌŵŽƉŽĚĞƐĞƌƵƐĂĚŽĂƉĞŶĂƐƉĂƌĂƚƌĂŶƐƉŽƌƚĞŵĂƌşƟŵŽŽƵŚŝĚƌŽǀŝĄƌŝŽŝŶƚĞƌŝŽƌ͘^Ğ
ĂƐƉĂƌƚĞƐŶĆŽƉƌĞƚĞŶĚĞƌĞŵĞŶƚƌĞŐĂƌĂƐŵĞƌĐĂĚŽƌŝĂƐƵůƚƌĂƉĂƐƐĂĚĂĂĂŵƵƌĂĚĂĚŽŶĂǀŝŽ͕
ĞŶƚĆŽŽƚĞƌŵŽĂƐĞƌƵƟůŝnjĂĚŽĠŽWd͘
/&ʹŽƐƚ/ŶƐƵƌĂŶĐĞŶĚ&ƌĞŝŐŚƚ;ƵƐƚŽ^ĞŐƵƌŽĞ&ƌĞƚĞʹƉŽƌƚŽĚĞĚĞƐƟŶŽŶŽŵĞĂĚŽͿ͗͞ƵƐƚŽ^ĞŐƵƌŽĞ&ƌĞƚĞ͟ƐŝŐŶŝĮĐĂƋƵĞŽǀĞŶĚĞĚŽƌĞŶƚƌĞŐĂĂƐŵĞƌĐĂĚŽƌŝĂƐƋƵĂŶĚŽ
elas transpõem a amurada do navio no porto de embarque.
O vendedor deve pagar os custos e fretes necessários para levar as mercadorias
ĂŽƉŽƌƚŽĚĞĚĞƐƟŶŽŶŽŵĞĂĚŽ͘ŶƚƌĞƚĂŶƚŽ͕ŽƌŝƐĐŽĚĞƉĞƌĚĂŽƵĚĞĚĂŶŽăƐŵĞƌĐĂĚŽƌŝĂƐ͕
bem como quaisquer custos adicionais devidos a eventos ocorridos após o momento da
ĞŶƚƌĞŐĂ͕ƐĆŽĚŽǀĞŶĚĞĚŽƌƉĂƌĂŽĐŽŵƉƌĂĚŽƌ͘dŽĚĂǀŝĂ͕ŶŽ/&͕ŽǀĞŶĚĞĚŽƌƚĂŵďĠŵƚĞŵ
ƋƵĞŽďƚĞƌŽƐĞŐƵƌŽŵĂƌşƟŵŽĐŽŶƚƌĂŽƌŝƐĐŽĚŽĐŽŵƉƌĂĚŽƌĚĞƉĞƌĚĂƐŽƵĚĂŶŽăƐŵĞƌĐĂdorias durante o transporte.
ŽŶƐĞƋƵĞŶƚĞŵĞŶƚĞ͕ŽǀĞŶĚĞĚŽƌĐŽŶƚƌĂƚĂŽƐĞŐƵƌŽĞƉĂŐĂŽƉƌġŵŝŽĚŽŵĞƐŵŽ͘
^ŽďŽƚĞƌŵŽ/&͕ĠĞdžŝŐŝĚŽĚŽǀĞŶĚĞĚŽƌĂŽďƚĞƌŽƐĞŐƵƌŽƐŽŵĞŶƚĞƉĂƌĂĐŽďĞƌƚƵƌĂŵşŶŝŵĂ͘^ĞŽĐŽŵƉƌĂĚŽƌĚĞƐĞũĂƌŽďƚĞƌĂƉƌŽƚĞĕĆŽĚĞƵŵĂĐŽďĞƌƚƵƌĂŵĂŝŽƌ͕ĞůĞƉƌĞĐŝƐĂĂĐŽƌdar expressamente com o vendedor ou fazer o seu próprio seguro extra.
KƚĞƌŵŽ/&ĞdžŝŐĞƋƵĞŽǀĞŶĚĞĚŽƌĚĞƐĞŵďĂƌĂĐĞĂƐŵĞƌĐĂĚŽƌŝĂƐƉĂƌĂĞdžƉŽƌƚĂĕĆŽ͕
ŽďƐĞƌǀĂŶĚŽͲƐĞƋƵĞĞƐƐĞƚĞƌŵŽƉŽĚĞƐĞƌƵƐĂĚŽĂƉĞŶĂƐƉĂƌĂƚƌĂŶƐƉŽƌƚĞŵĂƌşƟŵŽŽƵŚŝdroviário interior. Se as partes não pretenderem entregar as mercadorias ultrapassada a
ĂŵƵƌĂĚĂĚŽŶĂǀŝŽ͕ĞŶƚĆŽŽƚĞƌŵŽĂƐĞƌƵƟůŝnjĂĚŽĠŽ/W͘
WdʹĂƌƌŝĂŐĞWĂŝĚdŽ;dƌĂŶƐƉŽƌƚĞƉĂŐŽĂƚĠͲůŽĐĂůĚĞĚĞƐƟŶŽŶŽŵĞĂĚŽͿ͗͞dƌĂŶƐƉŽƌƚĞƉĂŐŽĂƚĠ͟ƐŝŐŶŝĮĐĂƋƵĞŽǀĞŶĚĞĚŽƌĞŶƚƌĞŐĂĂƐŵĞƌĐĂĚŽƌŝĂƐĂŽƚƌĂŶƐƉŽƌƚĂĚŽƌĚĞƐŝŐŶĂĚŽƉŽƌĞůĞ͕ŵĂƐŽǀĞŶĚĞĚŽƌĚĞǀĞ͕ĂůĠŵĚŝƐƐŽ͕ƉĂŐĂƌŽĐƵƐƚŽĚŽƚƌĂŶƐƉŽƌƚĞŶĞĐĞƐƐĄƌŝŽ
ƉĂƌĂůĞǀĂƌĂƐŵĞƌĐĂĚŽƌŝĂƐƉĂƌĂŽĚĞƐƟŶŽŶŽŵĞĂĚŽ͘KĐŽŵƉƌĂĚŽƌĚĞǀĞĂƌĐĂƌĐŽŵƚŽĚŽƐ
os custos que ocorram depois que as mercadorias tenham sido assim entregues. O termo CPT exige que o vendedor desembarace as mercadorias para exportação. Esse termo
ƉŽĚĞƐĞƌƵƐĂĚŽƐĞŵƌĞƐƚƌŝĕĆŽĚĞŵŽĚŽĚĞƚƌĂŶƐƉŽƌƚĞ͕ŝŶĐůƵŝŶĚŽŽƚƌĂŶƐƉŽƌƚĞŵƵůƟŵŽĚĂů͘
/W ʹ ĂƌƌŝĂŐĞ ŶĚ /ŶƐƵƌĂŶĐĞ WĂŝĚ dŽ ;dƌĂŶƐƉŽƌƚĞ Ğ ƐĞŐƵƌŽ ƉĂŐŽ ĂƚĠ ʹ ůŽĐĂů ĚĞ
ĚĞƐƟŶŽŶŽŵĞĂĚŽͿ͗͞dƌĂŶƐƉŽƌƚĞĞƐĞŐƵƌŽƉĂŐŽĂƚĠ͟ƐŝŐŶŝĮĐĂƋƵĞŽǀĞŶĚĞĚŽƌĞŶƚƌĞŐĂĂƐ
ŵĞƌĐĂĚŽƌŝĂƐĂŽƚƌĂŶƐƉŽƌƚĂĚŽƌĚĞƐŝŐŶĂĚŽƉŽƌĞůĞ͕ŵĂƐŽǀĞŶĚĞĚŽƌĚĞǀĞ͕ĂůĠŵĚŝƐƐŽ͕ƉĂŐĂƌŽĐƵƐƚŽĚŽƚƌĂŶƐƉŽƌƚĞŶĞĐĞƐƐĄƌŝŽƉĂƌĂůĞǀĂƌĂƐŵĞƌĐĂĚŽƌŝĂƐƉĂƌĂŽĚĞƐƟŶŽŶŽŵĞĂĚŽ͘K
comprador deve arcar com todos os riscos e com quaisquer custos que ocorram depois
ƋƵĞĂƐŵĞƌĐĂĚŽƌŝĂƐƚĞŶŚĂŵƐŝĚŽĂƐƐŝŵĞŶƚƌĞŐƵĞƐ͘dŽĚĂǀŝĂ͕ŶŽ/W͕ŽǀĞŶĚĞĚŽƌƚĂŵďĠŵ
tem que obter o seguro contra riscos de perdas e danos das mercadorias pelo compraĚŽƌĚƵƌĂŶƚĞŽƚƌĂŶƐƉŽƌƚĞ͘ŽŶƐĞƋƵĞŶƚĞŵĞŶƚĞ͕ŽǀĞŶĚĞĚŽƌĐŽŶƚƌĂƚĂŽƐĞŐƵƌŽĞƉĂŐĂŽ
ƉƌġŵŝŽ ĚŽ ƐĞŐƵƌŽ͕ ƉŽƌĠŵ͕ ŶĞƐƐĞ ƚĞƌŵŽ͕ Ž ĐŽŵƉƌĂĚŽƌ ĚĞǀĞ ŶŽƚĂƌ ƋƵĞ ĂŽ ǀĞŶĚĞĚŽƌ Ġ
exigida apenas a cobertura mínima. O termo CIP exige que o vendedor desembarace
as mercadorias para exportação. Esse termo pode ser usado sem restrição de modo de
ƚƌĂŶƐƉŽƌƚĞ͕ŝŶĐůƵŝŶĚŽŽƚƌĂŶƐƉŽƌƚĞŵƵůƟŵŽĚĂů͘
242 | Faculdades Integradas de Taquara - Faccat
ϯ͘Ϯ͘ϰ/ŶĐŽƚĞƌŵƐϮϬϬϬ'ƌƵƉŽ
'ƌƵƉŽ͟͞ŽǀĞŶĚĞĚŽƌƚĞŵƋƵĞĂƐƐƵŵŝƌĐŽŶũƵŶƚĂŵĞŶƚĞƚŽĚŽƐŽƐƌŝƐĐŽƐĞĐƵƐƚŽƐ
ĚĂĞŶƚƌĞŐĂĚĂŵĞƌĐĂĚŽƌŝĂŶŽƉĂşƐĚĞĚĞƐƟŶŽ͕ƐĞŶĚŽĞƐƐĞŽŵŽĚŽĚĞŵĂŝŽƌƌĞƐƉŽŶƐĂďŝůŝĚĂĚĞƉĂƌĂŽǀĞŶĚĞĚŽƌĞŽŵĂŝƐĐƀŵŽĚŽƉĂƌĂŽĐŽŵƉƌĂĚŽƌ͘
&ʹĞůŝǀĞƌĞĚƚ&ƌŽŶƟĞƌ;ŶƚƌĞŐƵĞƐŶĂĨƌŽŶƚĞŝƌĂʹůŽĐĂůŶŽŵĞĂĚŽͿ͗͞ŶƚƌĞŐƵĞƐ
ŶĂĨƌŽŶƚĞŝƌĂ͟ƐŝŐŶŝĮĐĂƋƵĞŽǀĞŶĚĞĚŽƌĞŶƚƌĞŐĂĂƐŵĞƌĐĂĚŽƌŝĂƐƋƵĂŶĚŽĞůĂƐƐĆŽĐŽůŽĐĂĚĂƐ ă ĚŝƐƉŽƐŝĕĆŽ ĚŽ ĐŽŵƉƌĂĚŽƌ͕ ŶŽ ŵĞŝŽ ĚĞ ƚƌĂŶƐƉŽƌƚĞ ĐŚĞŐĂĚŽ ŶĆŽ ĚĞƐĞŵďĂƌĂĕĂĚŽ
ƉĂƌĂŝŵƉŽƌƚĂĕĆŽ͕ŶŽůŽĐĂůŶŽŵĞĂĚŽŶĂĨƌŽŶƚĞŝƌĂ͕ŵĂƐĂŶƚĞƐĚĂĚŝǀŝƐĂĂůĨĂŶĚĞŐĄƌŝĂĚŽ
ƉĂşƐ ĂĚũĂĐĞŶƚĞ͘ EĞƐƐĞ ƚĞƌŵŽ͕ Ġ ĚĞ ǀŝƚĂů ŝŵƉŽƌƚąŶĐŝĂ ƋƵĞ Ă ĨƌŽŶƚĞŝƌĂ Ğŵ ƋƵĞƐƚĆŽ ƐĞũĂ
ĚĞĮŶŝĚĂƉƌĞĐŝƐĂŵĞŶƚĞ͕ƐĞŵƉƌĞŶŽŵĞĂŶĚŽŽƉŽŶƚŽĞŽůŽĐĂůŶŽƚĞƌŵŽ͘^ĞĂƐƉĂƌƚĞƐĚĞƐĞũĂƌĞŵƋƵĞŽǀĞŶĚĞĚŽƌƐĞũĂƌĞƐƉŽŶƐĄǀĞůƉĞůŽĚĞƐĞŵďĂƌƋƵĞĚĂƐŵĞƌĐĂĚŽƌŝĂƐĚŽŵĞŝŽ
ĚĞƚƌĂŶƐƉŽƌƚĞĐŚĞŐĂĚŽĞƋƵĞĂƌƋƵĞĐŽŵŽƐƌŝƐĐŽƐĞĐƵƐƚŽƐĚĞĚĞƐĞŵďĂƌƋƵĞ͕ŝƐƐŽĚĞǀĞ
ĮĐĂƌĐůĂƌŽŶŽĐŽŶƚƌĂƚŽĚĞǀĞŶĚĂ͘
Esse termo pode ser usado sem restrição de modo de transporte quando as mercadorias devem ser entregues em uma fronteira terrestre. Quando a entrega deve ter
ůƵŐĂƌŶŽƉŽƌƚŽĚĞĚĞƐƟŶŽ͕ĂďŽƌĚŽĚĞƵŵŶĂǀŝŽŽƵŶŽĐĂŝƐ;ĂƚƌĂĐĂĚŽƵƌŽͿ͕ŽƐƚĞƌŵŽƐ^
ou DEQ devem ser usados.
^ʹĞůŝǀĞƌĞĚdž^ŚŝƉ;ŶƚƌĞŐƵĞƐŶŽŶĂǀŝŽʹƉŽƌƚŽĚĞĚĞƐƟŶŽŶŽŵĞĂĚŽͿ͗͞ŶƚƌĞŐƵĞƐŶŽŶĂǀŝŽ͟ƐŝŐŶŝĮĐĂƋƵĞŽǀĞŶĚĞĚŽƌĞŶƚƌĞŐĂĂƐŵĞƌĐĂĚŽƌŝĂƐƋƵĂŶĚŽĞůĂƐƐĆŽĐŽůŽĐĂĚĂƐăĚŝƐƉŽƐŝĕĆŽĚŽĐŽŵƉƌĂĚŽƌĂďŽƌĚŽĚŽŶĂǀŝŽĞŶĆŽĚĞƐĞŵďĂƌĂĕĂĚĂƐƉĂƌĂŝŵƉŽƌƚĂĕĆŽŶŽƉŽƌƚŽĚĞĚĞƐƟŶŽŶŽŵĞĂĚŽ͘KǀĞŶĚĞĚŽƌĚĞǀĞĂƌĐĂƌĐŽŵƚŽĚŽƐŽƐĐƵƐƚŽƐĞƌŝƐĐŽƐ
ĚĞƉĞƌĚĂƐŽƵĚĂŶŽƐƉĂƌĂůĞǀĂƌĂƐŵĞƌĐĂĚŽƌŝĂƐĂƚĠŽƉŽƌƚŽĚĞĚĞƐƟŶŽŶŽŵĞĂĚŽĂŶƚĞƐ
do embarque. Se as partes decidirem que o vendedor arque com os riscos e custos de
ĚĞƐĞŵďĂƌƋƵĞĚĂƐŵĞƌĐĂĚŽƌŝĂƐ͕ĞŶƚĆŽŽƚĞƌŵŽĂƐĞƌƵƟůŝnjĂĚŽĚĞǀĞƐĞƌŽY͘
ƐƐĞ ƚĞƌŵŽ Ġ ƵƐĂĚŽ ĂƉĞŶĂƐ ƋƵĂŶĚŽ ĂƐ ŵĞƌĐĂĚŽƌŝĂƐ ĚĞǀĞŵ ƐĞƌ ĞŶƚƌĞŐƵĞƐ ƉŽƌ
ƚƌĂŶƐƉŽƌƚĞŵĂƌşƟŵŽ͕ŽƵŵƵůƟŵŽĚĂů͕ĞŵƵŵŶĂǀŝŽŶŽƉŽƌƚŽĚĞĚĞƐƟŶŽ͘
YʹĞůŝǀĞƌĞĚdžYƵĂLJ;ŶƚƌĞŐƵĞƐŶŽĐĂŝƐʹƉŽƌƚŽĚĞĚĞƐƟŶŽŶŽŵĞĂĚŽͿ͗͞ŶƚƌĞŐƵĞƐŶŽĐĂŝƐ͟ƐŝŐŶŝĮĐĂƋƵĞŽǀĞŶĚĞĚŽƌĞŶƚƌĞŐĂĂƐŵĞƌĐĂĚŽƌŝĂƐƋƵĂŶĚŽĞůĂƐƐĆŽĐŽůŽĐĂĚĂƐăĚŝƐƉŽƐŝĕĆŽĚŽĐŽŵƉƌĂĚŽƌ͕ŶĆŽĚĞƐĞŵďĂƌĂĕĂĚŽƉĂƌĂŝŵƉŽƌƚĂĕĆŽŶŽĐĂŝƐ;ĂƚƌĂĐĂĚŽƵƌŽͿŶŽƉŽƌƚŽĚĞĚĞƐƟŶŽŶŽŵĞĂĚŽ͘KǀĞŶĚĞĚŽƌĚĞǀĞĂƌĐĂƌĐŽŵƚŽĚŽƐŽƐĐƵƐƚŽƐĚĞ
ůĞǀĂƌĂƐŵĞƌĐĂĚŽƌŝĂƐĂƚĠŽƉŽƌƚŽĚĞĚĞƐƟŶŽŶŽŵĞĂĚŽĞĚĞƐĞŵďĂƌĐĂƌĂƐŵĞƌĐĂĚŽƌŝĂƐŶŽ
cais. O termo DEQ exige do comprador desembaraçar as mercadorias para importação e
ƉĂŐĂƌƚŽĚĂƐĂƐĨŽƌŵĂůŝĚĂĚĞƐĚĞĚŝƌĞŝƚŽƐ͕ŝŵƉŽƐƚŽƐĞŽƵƚƌĂƐĚĞƐƉĞƐĂƐƐŽďƌĞŝŵƉŽƌƚĂĕĆŽ͘
O termo pode ser usado apenas quando as mercadorias devem ser entregues
ƉŽƌƚƌĂŶƐƉŽƌƚĞŵĂƌşƟŵŽŽƵŚŝĚƌŽǀŝĄƌŝŽŝŶƚĞƌŝŽƌŽƵŵƵůƟŵŽĚĂů͕ŶŽĚĞƐĞŵďĂƌƋƵĞŶŽĐĂŝƐ
;ĂƚƌĂĐĂĚŽƵƌŽͿ͕ŶŽƉŽƌƚŽĚĞĚĞƐƟŶŽ͘dŽĚĂǀŝĂƐĞĂƐƉĂƌƚĞƐĚĞƐĞũĂƌĞŵŝŶĐůƵŝƌŶĂƐŽďƌŝŐĂções do vendedor os riscos e custo de manuseio das mercadorias do cais para outro local
;ĂƌŵĂnjĠŵ͕ƚĞƌŵŝŶĂů͕ĞƐƚĂĕĆŽĚĞƚƌĂŶƐƉŽƌƚĞĞƚĐ͘͘Ϳ͕ĚĞŶƚƌŽŽƵĨŽƌĂĚŽƉŽƌƚŽ͕ŽƚĞƌŵŽƋƵĞ
ĚĞǀĞƐĞƌƵƐĂĚŽĠhŽƵW͘
Universo Acadêmico, Taquara, v. 5, n. 1, jan./dez. 2012. | 243
hʹĞůŝǀĞƌĞĚƵƚLJhŶŝƉĂŝĚ;ŶƚƌĞŐƵĞƐĐŽŵĚŝƌĞŝƚŽƐŶĆŽƉĂŐŽƐʹůŽĐĂůĚĞĚĞƐƟŶŽŶŽŵĞĂĚŽͿ͗͞ŶƚƌĞŐƵĞƐĐŽŵĚŝƌĞŝƚŽƐŶĆŽƉĂŐŽƐ͟ƐŝŐŶŝĮĐĂƋƵĞŽǀĞŶĚĞĚŽƌĞŶƚƌĞŐĂĂƐ
ŵĞƌĐĂĚŽƌŝĂƐĂŽĐŽŵƉƌĂĚŽƌ͕ŶĆŽĚĞƐĞŵďĂƌĂĕĂĚĂƐƉĂƌĂŝŵƉŽƌƚĂĕĆŽĞŶĆŽĚĞƐĞŵďĂƌĐĂĚĂƐĚĞƋƵĂůƋƵĞƌŵĞŝŽĞƚƌĂŶƐƉŽƌƚĞĐŚĞŐĂĚŽĂŽůŽĐĂůĚĞĚĞƐƟŶŽŶŽŵĞĂĚŽĞĚĞƚĞƌŵŝŶĂĚŽ
em contrato.
KƚĞƌŵŽhƉŽĚĞƐĞƌƵƐĂĚŽƐĞŵƌĞƐƚƌŝĕƁĞƐĂŽŵŽĚŽĚĞƚƌĂŶƐƉŽƌƚĞƐ͕ŵĂƐ͕ƋƵĂŶĚŽĂĞŶƚƌĞŐĂĚĞǀĞƚĞƌůƵŐĂƌŶŽƉŽƌƚŽĚĞĚĞƐƟŶŽĂďŽƌĚŽĚŽŶĂǀŝŽŽƵŶŽĐĂŝƐ;ĂƚƌĂĐĂĚŽƵƌŽͿ͕ŽƐƚĞƌŵŽƐ^ŽƵYĚĞǀĞŵƐĞƌƵƐĂĚŽƐ͘
WʹĞůŝǀĞƌĞĚƵƚLJWĂŝĚ;ŶƚƌĞŐƵĞƐĐŽŵĚŝƌĞŝƚŽƐƉĂŐŽƐʹůŽĐĂůĚĞĚĞƐƟŶŽŶŽŵĞĂĚŽͿ͗ ͞ŶƚƌĞŐƵĞƐ ĐŽŵ ĚŝƌĞŝƚŽƐ ƉĂŐŽƐ͟ ƐŝŐŶŝĮĐĂ ƋƵĞ Ž ǀĞŶĚĞĚŽƌ ĞŶƚƌĞŐĂ ĂƐ ŵĞƌĐĂdorias ao comprador não desembaraçadas para importação e não desembarcadas de
ƋƵĂůƋƵĞƌŵĞŝŽĞƚƌĂŶƐƉŽƌƚĞĐŚĞŐĂĚŽĂŽůŽĐĂůĚĞĚĞƐƟŶŽŶŽŵĞĂĚŽ͘
KǀĞŶĚĞĚŽƌĚĞǀĞĂƌĐĂƌĐŽŵƚŽĚŽƐŽƐĐƵƐƚŽƐĚĞƚƌĂnjĞƌĂƐŵĞƌĐĂĚŽƌŝĂƐĂĞƐƐĞůƵŐĂƌ͕
ŝŶĐůƵŝŶĚŽ͕ƋƵĂŶĚŽĂƉůŝĐĄǀĞů͕ƋƵĂůƋƵĞƌ͞ĚŝƌĞŝƚŽ͟;ĐƵũŽƚĞƌŵŽŝŶĐůƵŝĂƌĞƐƉŽŶƐĂďŝůŝĚĂĚĞĞ
ŽƐƌŝƐĐŽƐƉĞůĂĞdžĞĐƵĕĆŽĚĂƐĨŽƌŵĂůŝĚĂĚĞƐĂůĨĂŶĚĞŐĄƌŝĂƐĞŽƉĂŐĂŵĞŶƚŽĚĞĨŽƌŵĂůŝĚĂĚĞƐ͕
ĚŝƌĞŝƚŽƐĂůĨĂŶĚĞŐĄƌŝŽƐ͕ŝŵƉŽƐƚŽƐĞŽƵƚƌĂƐĚĞƐƉĞƐĂƐͿƉĂƌĂŝŵƉŽƌƚĂĕĆŽŶŽƉĂşƐĚĞĚĞƐƟŶŽ͘
ŶƋƵĂŶƚŽ Ž ƚĞƌŵŽ yt ƌĞƉƌĞƐĞŶƚĂ Ă ŽďƌŝŐĂĕĆŽ ŵşŶŝŵĂ ƉĂƌĂ Ž ǀĞŶĚĞĚŽƌ͕ W
ƌĞƉƌĞƐĞŶƚĂĂŽďƌŝŐĂĕĆŽŵĄdžŝŵĂ͘WŽƌĠŵĞƐƐĞƚĞƌŵŽŶĆŽĚĞǀĞƐĞƌƵƐĂĚŽƐĞŽǀĞŶĚĞĚŽƌĨŽƌ
ŝŶĐĂƉĂnj͕ĚŝƌĞƚĂŽƵŝŶĚŝƌĞƚĂŵĞŶƚĞ͕ĚĞŽďƚĞƌĂůŝĐĞŶĕĂĚĞŝŵƉŽƌƚĂĕĆŽ͘dŽĚĂǀŝĂ͕ƐĞĂƐƉĂƌƚĞƐ
ĚĞƐĞũĂƌĞŵĞdžĐůƵŝƌĚĂƐŽďƌŝŐĂĕƁĞƐĚŽǀĞŶĚĞĚŽƌĂůŐƵŶƐĚŽƐĐƵƐƚŽƐƉĂŐĄǀĞŝƐŶĂŝŵƉŽƌƚĂĕĆŽ
ĚĂƐŵĞƌĐĂĚŽƌŝĂƐ;ƚĂŝƐĐŽŵŽŝŵƉŽƐƚŽƐƐŽďƌĞŽǀĂůŽƌĂĚŝĐŝŽŶĂĚŽ͗/sͿ͕ŝƐƐŽĚĞǀĞĮĐĂƌĐůĂƌŽ
pela adição de expressão explícita para esse efeito no contrato de venda.
^ĞĂƐƉĂƌƚĞƐĚĞƐĞũĂƌĞŵƋƵĞŽĐŽŵƉƌĂĚŽƌĂƌƋƵĞĐŽŵƚŽĚŽƐŽƐĐƵƐƚŽƐĚĂŝŵƉŽƌƚĂĕĆŽ͕ŽƚĞƌŵŽhĚĞǀĞƐĞƌƵƐĂĚŽ͘ƐƐĞƚĞƌŵŽƉŽĚĞƐĞƌƵƐĂĚŽƐĞŵƌĞƐƚƌŝĕƁĞƐĂŽŵŽĚŽĚĞ
ƚƌĂŶƐƉŽƌƚĞƐ͕ŵĂƐ͕ƋƵĂŶĚŽĂĞŶƚƌĞŐĂĚĞǀĞƚĞƌůƵŐĂƌŶŽƉŽƌƚŽĚĞĚĞƐƟŶŽĂďŽƌĚŽĚŽŶĂǀŝŽ
ŽƵŶŽĐĂŝƐ;ĂƚƌĂĐĂĚŽƵƌŽͿ͕ŽƐƚĞƌŵŽƐ^ŽƵYĚĞǀĞŵƐĞƌƵƐĂĚŽƐ͘
4 Análise dos Resultados
ĐŽůĞƚĂĚŽƐĚĂĚŽƐŶĂƉĞƐƋƵŝƐĂĨŽŝĨĞŝƚĂƉŽƌŵĞŝŽĚĞƋƵĞƐƟŽŶĄƌŝŽĞŶǀŝĂĚŽƉŽƌ
e-mailĂƉſƐƵŵĐŽŶƚĂƚŽƉƌĠǀŝŽƉŽƌƚĞůĞĨŽŶĞƐŽůŝĐŝƚĂŶĚŽĂƵƚŽƌŝnjĂĕĆŽĚĂĞŵƉƌĞƐĂ͘
A questão número um abordou em quais países localizam-se os principais clientes
ĚŽƐĐĂůĕĂĚŽƐĨĂďƌŝĐĂĚŽƐŶŽsĂůĞĚŽ^ŝŶŽƐ͘ƐƐĂƋƵĞƐƚĆŽƚĞǀĞĐŽŵŽŽďũĞƟǀŽƐĂďĞƌƋƵĂŝƐ
ƐĆŽŽƐƉƌŝŶĐŝƉĂŝƐĚĞƐƟŶŽƐĚŽƐĐĂůĕĂĚŽƐƉƌŽĚƵnjŝĚŽƐŶŽsĂůĞĚŽ^ŝŶŽƐ͕ũƵŶƚĂŵĞŶƚĞĐŽŵĂƐ
ĞƐƚƌĂƚĠŐŝĂƐƵƟůŝnjĂĚĂƐƉĞůĂƐĞŵƉƌĞƐĂƐ͘KďƟǀĞŵŽƐŽƐƐĞŐƵŝŶƚĞƐƌĞƐƵůƚĂĚŽƐ͗ŽƐĐĂůĕĂĚŽƐ
ĞdžƉŽƌƚĂĚŽƐƚġŵĐŽŵŽƉƌŝŶĐŝƉĂůĚĞƐƟŶŽƌŐĞŶƟŶĂ͕ƐƚĂĚŽƐhŶŝĚŽƐĞWĂƌĂŐƵĂŝ͕ĐŽŵϭϯй
ĐĂĚĂ͘ZĞƉƌĞƐĞŶƚĂŶĚŽŽƉĞƌĐĞŶƚƵĂůĚĞϲ͕Ϭй͕ƚĂŵďĠŵƐĆŽĞdžƉŽƌƚĂĚŽƐƉĂƌĂĂŶŐŽůĂ͕ƌĄďŝĂ^ĂƵĚŝƚĂ͘KƐĚĞŵĂŝƐƉĂşƐĞƐ͕ŽůşǀŝĂ͕ŚŝůĞ͕ŵŝƌĂĚŽƐƌĂďĞƐ͕ƋƵĂĚŽƌ͕ƐƉĂŶŚĂ͕WĞƌƵĞ
WŽƌƚƵŐĂů͕ĮĐĂƌĂŵĐŽŵƵŵĂƉĂƌƟĐŝƉĂĕĆŽĚĞϳ͕ϬйĐĂĚĂ͘
WŽĚĞͲƐĞŽďƐĞƌǀĂƌ͕ƉĞůŽƐƌĞƐƵůƚĂĚŽƐ͕ƵŵĂĐŽŶĐĞŶƚƌĂĕĆŽĚĞĐĂƌŐĂƉĂƌĂĂƵƌŽƉĂĞ
ŵĠƌŝĐĂĚŽEŽƌƚĞ͕ŽƋƵĞŝĚĞŶƟĮĐĂŽŵŽĚĂůĚĞƚƌĂŶƐƉŽƌƚĞŵĂƌşƟŵŽƐĞŶĚŽŽŵĂŝƐƵƟůŝnjĂĚŽƉĞůĂƐĞŵƉƌĞƐĂƐƋƵĞǀŝƐĂŵăƌĞĚƵĕĆŽĚĞĐƵƐƚŽƐ͘
244 | Faculdades Integradas de Taquara - Faccat
EĂƋƵĞƐƚĆŽĚŽŝƐ͕ďƵƐĐŽƵͲƐĞŝĚĞŶƟĮĐĂƌƋƵĂŝƐƐĆŽŽƐƉŽŶƚŽƐŝŵƉŽƌƚĂŶƚĞƐƉĂƌĂĂ
ĐŽƌƌĞƚĂĚĞĮŶŝĕĆŽĚŽƉƌŽĐĞƐƐŽůŽŐşƐƟĐŽĂƐĞƌĂĚŽƚĂĚŽƉĂƌĂĂĞdžƉŽƌƚĂĕĆŽ͘KďƐĞƌǀĂͲƐĞƋƵĞ
ϮϬ͕ϬйĚĞƐƚĂĐĂŵͲƐĞƉĞůĂƋƵĂůŝĚĂĚĞĞĐƵƐƚŽ͖ĐŽŵϭϯ͕Ϭй͕ĮĐŽƵŵĆŽͲĚĞͲŽďƌĂ͕ƉƌĂnjŽĞŝŶĨŽƌŵĂĕƁĞƐ͖ĐŽŵϳ͕Ϭй͕ŝĚŽŶĞŝĚĂĚĞ͕ůŽĐĂůŝnjĂĕĆŽŐĞŽŐƌĄĮĐĂĞƚĞŵƉŽĚĞƚƌąŶƐŝƚŽ͘
WŽĚĞͲƐĞ ŝĚĞŶƟĮĐĂƌ ƋƵĞ Ž ƉƌŝŶĐŝƉĂů ƉŽŶƚŽ Ă ƐĞƌ ŽďƐĞƌǀĂĚŽ ƉĞůĂƐ ĞŵƉƌĞƐĂƐ ƋƵĞ
ĚĞƐĞũĂŵĂƚƵĂƌŶŽŵĞƌĐĂĚŽůŽŐşƐƟĐŽĐŽŶƐŝƐƚĞĞŵƐĞƌŝŶĚŝƐƉĞŶƐĄǀĞůƚƌĂďĂůŚĂƌǀŝƐĂŶĚŽă
ƋƵĂůŝĚĂĚĞƚŽƚĂůĚŽƐƐĞƌǀŝĕŽƐ͕ĂůĠŵĚĞƉƌĂƟĐĂƌƉƌĞĕŽƐĐŽŵƉĞƟƟǀŽƐ
ƋƵĞƐƚĆŽƚƌġƐďƵƐĐĂǀĂŝĚĞŶƟĮĐĂƌƐĞĞdžŝƐƚĞŵĚŝĮĐƵůĚĂĚĞƐŶŽƉƌŽĐĞƐƐŽĚĞƚƌĂŶƐƉŽƌƚĞĚŽƐĐĂůĕĂĚŽƐƉƌŽĚƵnjŝĚŽƐŶŽsĂůĞĚŽƐ^ŝŶŽƐ͘ĂƐƋƵĂƚƌŽĞŵƉƌĞƐĂƐƋƵĞƉĂƌƟĐŝƉĂƌĂŵ
ĚĂƉĞƐƋƵŝƐĂ͕ϳϱйĚĞůĂƐƌĞƐƉŽŶĚĞƌĂŵƋƵĞĞdžŝƐƚĞŵĚŝĮĐƵůĚĂĚĞƐŶŽƉƌŽĐĞƐƐŽůŽŐşƐƟĐŽ͘:Ą
ϮϱйĚŝƐƐĞƌĂŵƋƵĞŶĆŽĞdžŝƐƚĞ͘
ŝŶĚĂŶĂƋƵĞƐƚĆŽƚƌġƐ͕ĂƐĞŵƉƌĞƐĂƐƋƵĞƌĞƐƉŽŶĚĞƌĂŵƋƵĞĞdžŝƐƚĞŵĚŝĮĐƵůĚĂĚĞƐ
ŶŽƉƌŽĐĞƐƐŽůŽŐşƐƟĐŽũƵƐƟĮĐĂƌĂŵƋƵĞĂƐĞƐƚƌĂĚĂƐƉƌĞĐĄƌŝĂƐƌĞƉƌĞƐĞŶƚĂŵĂŵĂŝŽƌĚŝĮĐƵůĚĂĚĞ͕ĐŽŵϰϬйĚĂƐƌĞƐƉŽƐƚĂƐ͕ƐĞŐƵŝĚĂƉŽƌĐƵƐƚŽĞůĞǀĂĚŽĚŽƐƉĞĚĄŐŝŽƐ͕ĐŽŵϮϬйĚĂƐ
ƌĞƐƉŽƐƚĂƐ͘ŽŵϭϬйĚĂƐƌĞƐƉŽƐƚĂƐĐĂĚĂ͕ĂƉƌĞƐĞŶƚĂŵͲƐĞĨĂůƚĂĚĞŝŶĨƌĂĞƐƚƌƵƚƵƌĂƉŽƌƚƵĄƌŝĂ͕
tempo e custo do frete.
ŵĂŝŽƌŝĂĚĂƐĞŵƉƌĞƐĂƐƉĞƐƋƵŝƐĂĚĂƐĞŶĐŽŶƚƌĂĚŝĮĐƵůĚĂĚĞƐŶŽƉƌŽĐĞƐƐŽůŽŐşƐƟĐŽ͘
ůĠŵĚŝƐƐŽ͕ŽDĞƌĐŽƐƵůƌĞƉƌĞƐĞŶƚĂŐƌĂŶĚĞĐŽŶĐĞŶƚƌĂĕĆŽĚĞĐĂƌŐĂƐ͕ĨĂnjĞŶĚŽĐŽŵƋƵĞŽ
ĐƵƐƚŽĮƋƵĞĞůĞǀĂĚŽƉŽƌƚƌĂĨĞŐĂƌĞŵĞƐƚƌĂĚĂƐƋƵĞĂƉƌĞƐĞŶƚĂŵŵĂƵĞƐƚĂĚŽĚĞĐŽŶƐĞƌǀĂĕĆŽ͕ĂůĠŵĚĞƉĞĚĄŐŝŽƐĐŽŵƉƌĞĕŽƐĞůĞǀĂĚŽƐ͘
EĂƋƵĞƐƚĆŽƋƵĂƚƌŽ͕ĂŝŶƚĞŶĕĆŽĨŽŝŝĚĞŶƟĮĐĂƌƋƵĂůĠŽƉƌŝŶĐŝƉĂůŵŽĚĂůĚĞƚƌĂŶƐƉŽƌƚĞƵƟůŝnjĂĚŽĐŽŵŵĂŝŽƌĨƌĞƋƵġŶĐŝĂƉĞůĂƐĞŵƉƌĞƐĂƐĐĂůĕĂĚŝƐƚĂƐĚŽsĂůĞĚŽƐ^ŝŶŽƐ͘Ɛ
ƌĞƐƉŽƐƚĂƐǀĞƌŝĮĐĂĚĂƐĨŽƌĂŵĂƐƐĞŐƵŝŶƚĞƐ͗ĐŽŵϰϱйĚĂƐƌĞƐƉŽƐƚĂƐ͕ĂƉƌĞƐĞŶƚŽƵͲƐĞŽŵŽĚĂů ŵĂƌşƟŵŽ͕ ƐĞŐƵŝĚŽ ƉĞůŽ ŵŽĚĂů ƌŽĚŽǀŝĄƌŝŽ͕ ĐŽŵ ϯϯй͘ K ŵŽĚĂů ĂĠƌĞŽ ĂƉƌĞƐĞŶƚĂͲƐĞ
ĐŽŵϮϮй͘
ŶĂůŝƐĂŶĚŽŽƐĚĂĚŽƐ͕ƉŽĚĞŵŽƐĐŽŶĐůƵŝƌƋƵĞŽŵŽĚĂůŵĂƌşƟŵŽĠŵĂŝƐƵƟůŝnjĂĚŽ
ƋƵĂŶĚŽŽĞŶǀŝŽĚĂĐĂƌŐĂĠƉĂƌĂƵƌŽƉĂŽƵƉĂƌĂŵĠƌŝĐĂĚŽEŽƌƚĞ͕ƉƌŝŶĐŝƉĂůŵĞŶƚĞƉĂƌĂ
ŽƐƐƚĂĚŽƐhŶŝĚŽƐ͕Ğ͕ŶĂŵĂŝŽƌŝĂĚĂƐǀĞnjĞƐ͕ĐŽŵŐƌĂŶĚĞƐĐĂƌƌĞŐĂŵĞŶƚŽƐ͘
EĂƋƵĞƐƚĆŽĐŝŶĐŽ͕ŽŽďũĞƟǀŽĨŽŝŝĚĞŶƟĮĐĂƌƋƵĂůĠŽƚĞŵƉŽŵĠĚŝŽĚĞƉĞƌŵĂŶġŶĐŝĂ
ĚŽƐƉƌŽĚƵƚŽƐŶŽƐŝƐƚĞŵĂ͕ŽƵƐĞũĂ͕ĚĞƐĚĞĂĞŵŝƐƐĆŽĚĂŶŽƚĂĮƐĐĂůŶĂŽƌŝŐĞŵĂŽƌĞĐĞďŝŵĞŶƚŽĚŽƐƉƌŽĚƵƚŽƐŶŽĚĞƐƟŶŽ͘ĂƐƐĞŝƐĞŵƉƌĞƐĂƐƉĞƐƋƵŝƐĂĚĂƐ͕ƋƵĂƚƌŽĚĞůĂƐƌĞƐƉŽŶĚĞƌĂŵăƐƋƵĞƐƚƁĞƐĐŽŵŽƐƐĞŐƵŝŶƚĞƐƌĞƐƵůƚĂĚŽƐ͗ϱϬйƌĞƐƉŽŶĚĞƌĂŵƋƵĞŽƚĞŵƉŽŵĠĚŝŽĚĞ
ƉĞƌŵĂŶġŶĐŝĂĚĂƐŵĞƌĐĂĚŽƌŝĂƐŶŽƐŝƐƚĞŵĂĮĐĂĞŵƚŽƌŶŽĚĞϰϱĚŝĂƐ͕ϮϱйĚĞůĂƐƌĞƐƉŽŶĚĞƌĂŵƋƵĞŽƚĞŵƉŽŵĠĚŝŽĮĐĂĞŵƚŽƌŶŽĚĞϱϬĚŝĂƐĞŽƐŽƵƚƌŽƐϮϱйƌĞƐƉŽŶĚĞƌĂŵƋƵĞ
ůĞǀĂĞŵƚŽƌŶŽĚĞϯϬĚŝĂƐ͘
KďƐĞƌǀĂͲƐĞƋƵĞŽƚĞŵƉŽŵĠĚŝŽĚĞϰϱĚŝĂƐ͕ĞŵƐĞĐŽŶƐŝĚĞƌĂŶĚŽŽŵĞƌĐĂĚŽĚĂ
ŵŽĚĂ͕ Ġ Ƶŵ ƚĞŵƉŽ ďĂƐƚĂŶƚĞ ůŽŶŐŽ ƉĂƌĂ ĞŶƚƌĞŐĂ ĚŽƐ ĐĂůĕĂĚŽƐ ƉƌŽĚƵnjŝĚŽƐ ŶŽ sĂůĞ ĚŽ
^ŝŶŽƐ͕ƋƵĞƐĆŽĐŽŶƐŝĚĞƌĂĚŽŵŽĚĂ͘/ƐƚŽƉŽĚĞĚŝĮĐƵůƚĂƌŶŽǀŽƐƉĞĚŝĚŽƐ͘
EĂƋƵĞƐƚĆŽƐĞŝƐ͕ŽŽďũĞƟǀŽĨŽŝŝĚĞŶƟĮĐĂƌƐĞĞdžŝƐƚĞĚŝĨĞƌĞŶĕĂĞŶƚƌĞŽƚĞŵƉŽƉƌĞǀŝƐƚŽ͕ŽƵƐĞũĂ͕ŽĐŽŶƚƌĂƚŽƉĂƌĂĞŶƚƌĞŐĂĞŽĞĨĞƟǀĂŵĞŶƚĞƌĞĂůŝnjĂĚŽ͘ƐƌĞƐƉŽƐƚĂƐĂƉŽŶƚĂŵ
ƋƵĞĂƐĞŵƉƌĞƐĂƐĚŽsĂůĞĚŽƐ^ŝŶŽƐĂƚƌĂƐĂŵƐƵĂƐĞŶƚƌĞŐĂƐŶĂƐĞdžƉŽƌƚĂĕƁĞƐ͕ĐŽŶĨŽƌŵĞ
ŽƐƌĞƐƵůƚĂĚŽƐĂƉƌĞƐĞŶƚĂĚŽƐ͗ϱϬйĚĂƐĞŵƉƌĞƐĂƐƉĞƐƋƵŝƐĂĚĂƐƌĞƐƉŽŶĚĞƌĂŵƋƵĞƐŝŵ͕ŽƐ
ŽƵƚƌŽƐϱϬйĚŽƵŶŝǀĞƌƐŽƉĞƐƋƵŝƐĂĚŽƌĞƐƉŽŶĚĞƌĂŵƋƵĞŶĆŽ͘
ŽŵŽŚŽƵǀĞĞdžŝƐƚġŶĐŝĂĚĞĂƚƌĂƐŽ͕ĂƋƵĞƐƚĆŽďƵƐĐŽƵŝĚĞŶƟĮĐĂƌƋƵĂůĠŽŝŵƉĂĐƚŽ
Universo Acadêmico, Taquara, v. 5, n. 1, jan./dez. 2012. | 245
ŶĂƐǀĞŶĚĂƐĨƵƚƵƌĂƐĐŽŵŽĐůŝĞŶƚĞ͘ƐĞŵƉƌĞƐĂƐƋƵĞƌĞƐƉŽŶĚĞƌĂŵƋƵĞƐŝŵũƵƐƟĮĐĂƌĂŵ͕
ĐŽŵϯϯйĚĂƐƌĞƐƉŽƐƚĂƐ͕ƉŽƌĂĐƌĞĚŝƚĂƌĞŵƋƵĞŶĆŽŚĄŐƌĂŶĚĞƐŝŵƉĂĐƚŽƐŶĂƐǀĞŶĚĂƐĨƵƚƵƌĂƐ͘EŽĞŶƚĂŶƚŽ͕ϭϳйĂĐƌĞĚŝƚĂŵƋƵĞŚĂǀĞƌĄĐĂŶĐĞůĂŵĞŶƚŽĚĞŶŽǀŽƐƉĞĚŝĚŽƐ͘KƵƚƌŽƐϭϳй
ĂĐƌĞĚŝƚĂŵƋƵĞĚĞǀĞƌĄŚĂǀĞƌŽƉĂŐĂŵĞŶƚŽĚŽĨƌĞƚĞƉŽƌƉĂƌƚĞĚŽĞdžƉŽƌƚĂĚŽƌ͕ĞƚĂŵďĠŵ
ϭϳйĂĐƌĞĚŝƚĂŵƋƵĞĂƐƐĂŶĕƁĞƐĚĞƉĞŶĚĞŵĚŽĂĐŽƌĚĂĚŽŶŽĐŽŶƚƌĂƚŽ͘:ĄϭϲйǀŝƐƵĂůŝnjĂŵĂ
necessidade de o exportador conceder desconto ao importador.
A questão de número sete visava demonstrar quais incotermsƐĆŽƵƟůŝnjĂĚŽƐŶĂƐ
ĞdžƉŽƌƚĂĕƁĞƐƉĞůĂƐĞŵƉƌĞƐĂƐĚŽsĂůĞĚŽ^ŝŶŽƐ͘WŽĚĞͲƐĞǀĞƌŝĮĐĂƌĂƐƐĞŐƵŝŶƚĞƐƌĞƐƉŽƐƚĂƐ͗
ŽƚĞƌŵŽŵĂŝƐƵƟůŝnjĂĚŽĠŽ&K͕ĐŽŵϯϭйĚĂƐƌĞƐƉŽƐƚĂƐ͖ŽƐƚĞƌŵŽƐ&Ğ/&ŽďƟǀĞƌĂŵ
ϮϯйĚĂƐƌĞƐƉŽƐƚĂƐĐĂĚĂ͖ŽƐƚĞƌŵŽƐ&ĞWdŽďƟǀĞƌĂŵϴйĚĂƐƌĞƐƉŽƐƚĂƐĐĂĚĂ͖yt
ĐŽŶƚŽƵĐŽŵϳйĚĂƐƌĞƐƉŽƐƚĂƐ͘
ŶĂůŝƐĂŶĚŽŽƐƌĞƐƵůƚĂĚŽƐ͕ĂĚĞŵŽŶƐƚƌĂĕĆŽĚĂƵƟůŝnjĂĕĆŽĚŽƚĞƌŵŽ&KƌĞǀĞůĂƋƵĞ
ĂƐĞŵƉƌĞƐĂƐĞƐƚĆŽĚĞŝdžĂŶĚŽĚĞǀĞŶĚĞƌƐĞƵƐƐĞƌǀŝĕŽƐ͕ƉŽŝƐĞƐƐĞƚĞƌŵŽŵŽƐƚƌĂƋƵĞŽĨƌĞƚĞ
ŵĂƌşƟŵŽĮĐĂƉŽƌĐŽŶƚĂĚŽĐŽŵƉƌĂĚŽƌ͕ĚĞŝdžĂŶĚŽƉĂƌĂŽĞdžƉŽƌƚĂĚŽƌĂƉĞŶĂƐĂŽďƌŝŐĂĕĆŽ
ĚĞĞŶƚƌĞŐĂƌŶŽƉŽƌƚŽĚĞĞŵďĂƌƋƵĞĚĞƉĂƌƟĚĂ͘
ƋƵĞƐƚĆŽŽŝƚŽďƵƐĐŽƵŝĚĞŶƟĮĐĂƌĐŽŵŽĂƐĞŵƉƌĞƐĂƐĚĞůŽŐşƐƟĐĂĚŽsĂůĞĚŽ^ŝŶŽƐ
ŽƉĞƌĂŵƉĂƌĂƌĞĚƵnjŝƌĐƵƐƚŽƐĂƚƵĂŶĚŽĚĞĨŽƌŵĂĞƐƚƌĂƚĠŐŝĐĂŶĂŵĞůŚŽƌƵƟůŝnjĂĕĆŽĚŽƐĞƐƉĂços e do tempo nos carregamentos. Percebeu-se que todas empresas responderam que
ƵƟůŝnjĂŵĂĐŽŶƐŽůŝĚĂĕĆŽĚĞĐĂƌŐĂƐ͘
ĞŶƚƌŽĚĂƐĞŵƉƌĞƐĂƐƋƵĞƌĞƐƉŽŶĚĞƌĂŵƋƵĞƵƟůŝnjĂŵĐŽŶƐŽůŝĚĂĕĆŽĚĞĐĂƌŐĂƐ͕ĂƐ
ũƵƐƟĮĐĂƟǀĂƐĨŽƌĂŵ͗ϳϱйĚĞůĂƐƌĞƐƉŽŶĚĞƌĂŵƋƵĞŽĐƵƐƚŽĠŵĞŶŽƌĞϮϱйƌĞƐƉŽŶĚĞƌĂŵ
ƋƵĞƵƟůŝnjĂŵƉĂƌĂĂƉƌŽǀĞŝƚĂƌŵĞůŚŽƌŽƐĞƐƉĂĕŽƐ͘
ŽŵŽ ĨŽƌĂŵ ĂĮƌŵĂƟǀĂƐ ĂƐ ƌĞƐƉŽƐƚĂƐ ƉĂƌĂ Ă ƋƵĞƐƚĆŽ ĂŶƚĞƌŝŽƌ͕ Ă ƋƵĞƐƚĆŽ ŶŽǀĞ
ďƵƐĐŽƵŝĚĞŶƟĮĐĂƌƋƵĂůŽƟƉŽĚĞĐŽŶƐŽůŝĚĂĕĆŽĚĞĐĂƌŐĂĠŵĂŝƐƵƟůŝnjĂĚŽƉĞůĂƐĞŵƉƌĞƐĂƐ
ĐĂůĕĂĚŝƐƚĂƐ͘ Ɛ ƌĞƐƉŽƐƚĂƐ ĨŽƌĂŵ ƵŶąŶŝŵĞƐ͕ ŽƵ ƐĞũĂ͕ ϭϬϬй ĚĂƐ ĞŵƉƌĞƐĂƐ ƌĞƐƉŽŶĚĞƌĂŵ
ƋƵĞƵƟůŝnjĂŵĐŽŶƐŽůŝĚĂĕĆŽĚĞĞƐƉĂĕŽ͘
As respostas mostram-nos que as empresas estão se preocupando com os custos
ĞƚĂŵďĠŵĐŽŵŽŵĞŝŽĂŵďŝĞŶƚĞ͕ƉŽŝƐŽŵĞůŚŽƌĂƉƌŽǀĞŝƚĂŵĞŶƚŽĚŽƐĞƐƉĂĕŽƐĚŝŵŝŶƵŝĂ
ƉŽůƵŝĕĆŽĚŽŵĞŝŽĂŵďŝĞŶƚĞ͕ĂůĠŵĚĞƌĞĚƵnjŝƌŽƐĐƵƐƚŽƐĐŽŵƚƌĂŶƐƉŽƌƚĞ͘
KŽďũĞƟǀŽĚĂĚĠĐŝŵĂƋƵĞƐƚĆŽĨŽŝůĞǀĂŶƚĂƌŚŝƉſƚĞƐĞƐƋƵĞŶŽƌƚĞŝĂŵŽƐĐƵƐƚŽƐĚŽ
frete nas exportações do calçado produzido no Vale do Sinos. A pesquisa obteve várias
hipóteses que determinam a formação do preço do frete. A mais citada delas foi com
ƌĞůĂĕĆŽĂŽƉĞƌĐƵƌƐŽĞŶƚƌĞĐŽůĞƚĂĞĚĞƐƟŶŽ͕ĐŽŵϯϬйĚĂƐƌĞƐƉŽƐƚĂƐ͘ŽŵϮϬйĚĂƐƌĞƐƉŽƐƚĂƐ͕ŽŽƵƚƌŽĨĂƚŽƌĚĞƚĞƌŵŝŶĂŶƚĞĠŽƉĞƐŽĚĂŵĞƌĐĂĚŽƌŝĂ͘:ĄĐŽŵϭϬйĐĂĚĂ͕ƟǀĞŵŽƐ
ǀĄƌŝĂƐƌĞƐƉŽƐƚĂƐƋƵĞŶŽƌƚĞŝĂŵĂĨŽƌŵĂĕĆŽĚŽƉƌĞĕŽĚŽĨƌĞƚĞ͕ĐŽŵŽƌĞĂũƵƐƚĞĚĞƉĞĚĄŐŝŽ͕
ƌĞĂũƵƐƚĞĚŽƐĐŽŵďƵƐơǀĞŝƐ͕ĐƵďĂŐĞŵ͕ĞƐĐŽůŚĂĚŽƉŽƌƚŽĞƚĞŵƉŽƉĂƌĂƌĞĂůŝnjĂĕĆŽ͘
KƉĞƌĐƵƌƐŽĞŶƚƌĞĐŽůĞƚĂĞŽĞĨĞƟǀŽĚĞƐƟŶŽĞƉĞƐŽĚĂƐŵĞƌĐĂĚŽƌŝĂƐƐĆŽŽƐƉƌŝŶĐŝpais fatores que norteiam os custos do transporte dos calçados produzidos no Vale dos
Sinos.
EĂƋƵĞƐƚĆŽŽŶnjĞ͕ĂŝŶƚĞŶĕĆŽĨŽŝĚĞƐĐŽďƌŝƌƋƵĂůŽĐƵƐƚŽĚĞĐĂĚĂƉĂƌĚĞĐĂůĕĂĚŽ
ĞdžƉŽƌƚĂĚŽ ƉĞůĂƐ ĞŵƉƌĞƐĂƐ ĚŽ sĂůĞ ĚŽ ^ŝŶŽƐ͕ ŵĂƐ ŽƐ ŽďũĞƟǀŽƐ ŶĆŽ ĨŽƌĂŵ ĂůĐĂŶĕĂĚŽƐ
ƚŽƚĂůŵĞŶƚĞ͕ƉŽŝƐϰϬйŶĆŽƌĞƐƉŽŶĚĞƌĂŵĂĞƐƐĂƋƵĞƐƚĆŽ͘KƵƚƌŽƐϰϬйĚŝƐƐĞƌĂŵƋƵĞĚĞƉĞŶĚĞĚŽĚĞƐƟŶŽĚĂƐŵĞƌĐĂĚŽƌŝĂƐ͘:ĄϮϬйƌĞƐƉŽŶĚĞƌĂŵƋƵĞĚĞƉĞŶĚĞĚĂƋƵĂŶƟĚĂĚĞ
exportada.
246 | Faculdades Integradas de Taquara - Faccat
EĂĂŶĄůŝƐĞĚĂƋƵĞƐƚĆŽŽŶnjĞ͕ŝĚĞŶƟĮĐĂŵŽƐƋƵĞĂƐĞŵƉƌĞƐĂƐŶĆŽƉŽĚĞŵĨŽƌŵĂƌ
ƵŵĐƵƐƚŽĚĞĮŶŝĚŽƉŽƌƉĂƌ͕ƉŽŝƐŝƐƐŽĚĞƉĞŶĚĞĚĞĚŝǀĞƌƐŽƐĨĂƚŽƌĞƐ͕ĐŽŵŽ͕ƉŽƌĞdžĞŵƉůŽ͕
ƋƵĂŶƟĚĂĚĞĞĚĞƐƟŶŽ͘
EĂƋƵĞƐƚĆŽĚŽnjĞ͕ŽŽďũĞƟǀŽĨŽŝŝĚĞŶƟĮĐĂƌƐĞŽǀĂůŽƌĚŽĨƌĞƚĞƉŽĚĞĚŝĮĐƵůƚĂƌƉĂƌĂ
as empresas do Vale dos Sinos concorrerem no mercado internacional. As respostas
ĂƉŽŶƚĂƌĂŵĐŽŵϱϬйĚĞůĂƐƌĞƐƉŽŶĚĞŶĚŽƋƵĞƉŽĚĞĚŝĮĐƵůƚĂƌ͘KƵƚƌŽƐϱϬйĚŝƐƐĞƌĂŵƋƵĞ
ŶĆŽĚŝĮĐƵůƚĂĂĐŽŶĐŽƌƌġŶĐŝĂ͘
KƌĞƐƵůƚĂĚŽĚĂƋƵĞƐƚĆŽϭϮĂƉŽŶƚĂƵŵĂŝŶĚĞĐŝƐĆŽĚĂƐƌĞƐƉŽƐƚĂƐ͕ƉŽŝƐϱϬйĚĞůĂƐ
ƌĞǀĞůĂŵƋƵĞŽƉƌĞĕŽĚŽĨƌĞƚĞŶĆŽŝŶŇƵġŶĐŝĂŶĂĐŽŶĐŽƌƌġŶĐŝĂ͕ĂŽƵƚƌĂŵĞƚĂĚĞĂĐŚĂƋƵĞ
ĞƐƐĞĨĂƚŽƌŶĆŽĠƌĞůĞǀĂŶƚĞ͘
WŽƌĮŵ͕ŶĂƋƵĞƐƚĆŽƚƌĞnjĞ͕ďƵƐĐŽƵͲƐĞŝĚĞŶƟĮĐĂƌŽƋƵĞƉŽĚĞƌŝĂƐĞƌĨĞŝƚŽƉĂƌĂŵĞůŚŽƌĂƌĂůŽŐşƐƟĐĂŶŽƉƌŽĐĞƐƐŽĚĞƚƌĂŶƐƉŽƌƚĞƉĂƌĂĂĞdžƉŽƌƚĂĕĆŽ͘WŽĚĞͲƐĞǀĞƌŝĮĐĂƌǀĄƌŝĂƐ
ŽƉĕƁĞƐƉĂƌĂŵĞůŚŽƌŝĂƐŶŽƉƌŽĐĞƐƐŽůŽŐşƐƟĐŽ͕ŽƵƐĞũĂ͗ĐŽŵϮϬйĐĂĚĂ͕ŵĞůŚŽƌĂƌĂƐĐŽŶĚŝĕƁĞƐĚĂƐĞƐƚƌĂĚĂƐ͕ĞǀŝƚĂƌĞŵďĂƌĐĂƌĞŵƉŽƌƚŽĚŝƐƚĂŶƚĞƐĚĂŽƌŝŐĞŵ͕ĂĞdžŝƐƚġŶĐŝĂĚĞĐĞŶƚƌŽƐ
ĚĞĚŝƐƚƌŝďƵŝĕĆŽŶŽĞdžƚĞƌŝŽƌĞŝŶǀĞƐƟŵĞŶƚŽĞŵŝŶĨƌĂĞƐƚƌƵƚƵƌĂƉŽƌƉĂƌƚĞĚŽŐŽǀĞƌŶŽ͘
5 Conclusão
ĚĞĮŶŝĕĆŽĚŽƉƌŽĐĞƐƐŽůŽŐşƐƟĐŽĚŽƐĐĂůĕĂĚŽƐƉƌŽĚƵnjŝĚŽƐŶĂƐĞŵƉƌĞƐĂƐƉƌŽĚƵƚŽƌĂƐĚĞĐĂůĕĂĚŽƐƐŝƚƵĂĚĂƐŶŽsĂůĞĚŽ^ŝŶŽƐĞdžƉƀƐĂƐĞƐƚƌĂƚĠŐŝĂƐĐŽŵŽĨŽƌŵĂĚĞĐŽŵƉĞƟƟǀŝĚĂĚĞŶĂĞdžƉŽƌƚĂĕĆŽ͘
KƐƌĞƐƵůƚĂĚŽƐĚĂĂŶĄůŝƐĞĚŽƐĚĂĚŽƐƉĞƐƋƵŝƐĂĚŽƐĂƉŽŶƚĂŵĚŝĮĐƵůĚĂĚĞƐƋƵĞŶĞĐĞƐƐŝƚĂŵƐĞƌĂŶĂůŝƐĂĚĂƐƉĞůŽƉŽĚĞƌƉƷďůŝĐŽ͕ĞŶƚƌĂǀĞƐƋƵĞĂƉŽŶƚĂŵĚŝĮĐƵůĚĂĚĞƐƉĂƌĂĞdžĞĐƵĕĆŽĚŽƉƌŽĐĞƐƐŽůŽŐşƐƟĐŽĐŽŵŽĨĂůƚĂĚĞŝŶĨƌĂĞƐƚƌƵƚƵƌĂĞŵƉŽƌƚŽƐĞĂĞƌŽƉŽƌƚŽƐ͘ůĠŵ
ĚŝƐƐŽ͕ ŶĂƐ ĞdžƉŽƌƚĂĕƁĞƐ ĐŽŵ ĚĞƐƟŶŽ ĂŽƐ ƉĂşƐĞƐ ĚŽ DĞƌĐŽƐƵů͕ ƵƟůŝnjĂŶĚŽ Ž ƚƌĂŶƐƉŽƌƚĞ
ƚĞƌƌĞƐƚƌĞ͕ĐĂƌƌĞƚĂƐĞĐĂŵŝŶŚƁĞƐƚƌĂĨĞŐĂŵƉŽƌĞƐƚƌĂĚĂƐĞŵŵĂƵĞƐƚĂĚŽĚĞĐŽŶƐĞƌǀĂĕĆŽ͕
ĂůĠŵĚĞƉĂŐĂƌŵƵŝƚŽƐƉĞĚĄŐŝŽƐ͕ĨĂnjĞŶĚŽĐŽŵƋƵĞŽƐĐƵƐƚŽƐĚŽƚƌĂŶƐƉŽƌƚĞŶŽƉƌŽĐĞƐƐŽ
ůŽŐşƐƟĐŽĮƋƵĞŵĞůĞǀĂĚŽƐ͘
ŽŵŽ Ă ůŽŐşƐƟĐĂ ƚĞŵ ƐĞ ƚŽƌŶĂĚŽ Ƶŵ ĚĞƐĂĮŽ ĞŶŽƌŵĞ ƉĂƌĂ ŽƐ ĂĚŵŝŶŝƐƚƌĂĚŽƌĞƐ͕
ĐŽŶĐůƵŝͲƐĞƋƵĞŽĨĞƌĞĐĞƌĚĞƐĐŽŶƚŽƐĂŽƐĐůŝĞŶƚĞƐƉŽĚĞŶĆŽƐĞƌƵŵĚŝĨĞƌĞŶĐŝĂůĐŽŵƉĞƟƟǀŽ͕
ƉŽŝƐŽĨĞƌĞĐĞƌƐĞƌǀŝĕŽĚĞƋƵĂůŝĚĂĚĞĞĂĚĞƋƵĂĚŽăƐŶĞĐĞƐƐŝĚĂĚĞƐĚĞůĞƐƉŽĚĞĐĂƟǀĄͲůŽƐĂ
ĨĞĐŚĂƌŶŽǀŽƐŶĞŐſĐŝŽƐ͘ĞŵĂŝƐƉƌŽĐĞĚŝŵĞŶƚŽƐƉŽĚĞŵŐĂƌĂŶƟƌĂƐĂƟƐĨĂĕĆŽĚŽƐĐůŝĞŶƚĞƐ͕
ĐŽŵŽ ƌĂƉŝĚĞnj ĞŶƚƌĞ ƌĞĐĞďŝŵĞŶƚŽ Ğ ĚŝƐƚƌŝďƵŝĕĆŽ͕ ŽĨĞƌĞĐĞƌ ůŽƚĞƐ ŵşŶŝŵŽƐ ƉĂƌĂ ĞŶƚƌĞŐĂ͕
ŶĆŽ ŝŶĐŝĚŝƌ ĐƵƐƚŽƐ ƉŽƌ ƉĞƌĚĂƐ Ğ ĂǀĂƌŝĂƐ Ğ͕ Ž ŵĂŝƐ ŝŵƉŽƌƚĂŶƚĞ͕ ŽĨĞƌĞĐĞƌ Ƶŵ ƐĞƌǀŝĕŽ ĚĞ
qualidade no atendimento aos seus clientes.
ĂůƚĂĐŽŶĐĞŶƚƌĂĕĆŽĚĞĐĂƌŐĂƐƉĂƌĂƵƌŽƉĂĞƉĂƌĂĂŵĠƌŝĐĂĚŽEŽƌƚĞĨĂnjĐŽŵƋƵĞ
ŽŵŽĚĂůĚĞƚƌĂŶƐƉŽƌƚĞŵĂƌşƟŵŽƐĞũĂŽŵĂŝƐƵƟůŝnjĂĚŽƉĞůĂƐĞŵƉƌĞƐĂƐ͕ƉŽƌƋƵĞ͕ĂůĠŵĚĞ
ƚĞƌƵŵĐƵƐƚŽŵĞŶŽƌĞŵƌĞůĂĕĆŽĂŽƐŽƵƚƌŽƐ͕ƉŽĚĞůĞǀĂƌŐƌĂŶĚĞƐĐĂƌŐĂƐ͘ŶƚƌĞƚĂŶƚŽ͕ĞƐƐĞ
ŵŽĚĂůĂƉƌĞƐĞŶƚĂĂůŐƵŵĂƐĚĞƐǀĂŶƚĂŐĞŶƐ͕ĐŽŵŽƉƌĂnjŽŵĂŝŽƌƉĂƌĂĞŶƚƌĞŐĂ͘ŽŵŝƐƐŽ͕Ž
ĐĂůĕĂĚŽƉĞƌĚĞĐŽŵƉĞƟƟǀŝĚĂĚĞƉŽƌƐĞƌƵŵƉƌŽĚƵƚŽĐŽŶƐŝĚĞƌĂĚŽŵŽĚĂ͘
O resultado da pesquisa aponta que o incotermsŵĂŝƐƵƟůŝnjĂĚŽƉĞůĂƐĞŵƉƌĞƐĂƐĚŽ
sĂůĞĚŽ^ŝŶŽƐĠŽƚĞƌŵŽ&K;ĨƌĞĞŽŶďŽĂƌĚͿ͕ĐƵũŽƉĂŐĂŵĞŶƚŽĚŽĨƌĞƚĞĮĐĂƐŽďƌĞƐƉŽŶƐĂďŝůŝĚĂĚĞĚŽĐŽŵƉƌĂĚŽƌ͘ŽŶĐůƵŝͲƐĞƋƵĞĂƐĞŵƉƌĞƐĂƐŶĆŽĞƐƚĆŽǀĞŶĚĞŶĚŽƐĞƵƐƐĞƌǀŝĕŽƐ͕
Universo Acadêmico, Taquara, v. 5, n. 1, jan./dez. 2012. | 247
ƉŽŝƐŶĆŽĞƐƚĆŽĞdžƉůŽƌĂŶĚŽĞƐƐĂƉŽƐƐŝďŝůŝĚĂĚĞ͕ŽƵƐĞũĂ͕ĚĞĂůĠŵĚĞǀĞŶĚĞƌŽƐĐĂůĕĂĚŽƐ͕
ƚĂŵďĠŵǀĞŶĚĞƌŽƐĞƌǀŝĕŽĚĞĞŶƚƌĞŐĂŶĂ͞ƉŽƌƚĂ͟ĚŽĐůŝĞŶƚĞ͕ƉƌŽƉŽƌĐŝŽŶĂŶĚŽ͕ĐŽŵŝƐƐŽ͕
ƵŵĂůƵĐƌĂƟǀŝĚĂĚĞŵĂŝŽƌ͘
ƉſƐƵŵĂŵŝŶƵĐŝŽƐĂǀĞƌŝĮĐĂĕĆŽĚŽƐƌĞƐƵůƚĂĚŽƐ͕ƉŽĚĞͲƐĞƐƵŐĞƌŝƌƋƵĞĠŝŵƉŽƌƚĂŶƚĞƉĂƌĂĂůŽŐşƐƟĐĂĚĞƐĞŶǀŽůǀĞƌͲƐĞĐĂĚĂǀĞnjŵĂŝƐ͕ƚƌĂnjĞŶĚŽ ƵŵĚŝĨĞƌĞŶĐŝĂů ĐŽŵƉĞƟƟǀŽ
ƉĂƌĂĂƐĞŵƉƌĞƐĂƐƉƌŽĚƵƚŽƌĂƐĚĞĐĂůĕĂĚŽƐ͗ĂĐƌŝĂĕĆŽĚĞĞŶƚƌŽĚĞŝƐƚƌŝďƵŝĕĆŽ;ƐͿũƵŶƚŽĂƐĞƵƐƉƌŝŶĐŝƉĂŝƐĚĞƐƟŶŽƐ͘ƐƐŝŵƐĞŶĚŽ͕ĂĚŝƐƚƌŝďƵŝĕĆŽĚŽƐĐĂůĕĂĚŽƐĂĐŽŶƚĞĐĞƌĄĐŽŵ
maior rapidez.
Referências
BALLKh͕ZŽŶĂůĚ,͘>ŽŐşƐƟĐĂŵƉƌĞƐĂƌŝĂů͗ƚƌĂŶƐƉŽƌƚĞƐ͕ĂĚŵŝŶŝƐƚƌĂĕĆŽĚĞŵĂƚĞƌŝĂŝƐĞ
ŝƐƚƌŝďƵŝĕĆŽ&şƐŝĐĂ͘^ĆŽWĂƵůŽ͗ƚůĂƐϭϵϵϯ͘
CRESWELL͕:ŽŚŶt͘WƌŽũĞƚŽĚĞƉĞƐƋƵŝƐĂ͗ŵĠƚŽĚŽƐƋƵĂůŝƚĂƟǀŽ͕ƋƵĂŶƟƚĂƟǀŽĞŵŝƐƚŽ͘
Ϯ͘ĞĚ͘WŽƌƚŽůĞŐƌĞ͗ƌƚŵĞĚ͕ϮϬϬϳ͘
:hE'͕ĂƌůŽƐ&ĞƌŶĂŶĚŽ͘DĞƚŽĚŽůŽŐŝĂƉĂƌĂƉĞƐƋƵŝƐĂĞĚĞƐĞŶǀŽůǀŝŵĞŶƚŽ. Aplicada a
ŶŽǀĂƐƚĞĐŶŽůŽŐŝĂƐ͕ƉƌŽĚƵƚŽƐĞƉƌŽĐĞƐƐŽƐ͘ZŝŽĚĞ:ĂŶĞŝƌŽ͗džĐĞůŽŽŬƐĚŽƌĂƐŝů͕ϮϬϬϰ͘
</͕^Ăŵŝƌ͘>ŽŐşƐƟĐĂĚĞƚƌĂŶƐƉŽƌƚĞŝŶƚĞƌŶĂĐŝŽŶĂů͘^ĆŽWĂƵůŽ͗ĚƵĂŶĞŝƌĂƐ͕ϮϬϬϳ͘
EKs^͕ŶƚŽŶŝŽ͘Gerenciamento de transporte e frotas. São Paulo: Thomson
WŝŽŶĞŝƌĂ͕ϮϬϬϯ͘
W/Z^͕^͘KŵŽĚĞůŽĚĞĐŽŶƐſƌĐŝŽDŽĚƵůĂƌ͘^ĆŽWĂƵůŽ͗hŶŝǀĞƌƐŝĚĂĚĞĚĞ^ĆŽWĂƵůŽ͕ϭϵϵϴ͘
ZKZ/'h^͕WĂƵůŽZŽďĞƌƚŽŵďƌŽƐŝŽ͘Introdução aos sistemas de transporte no
ƌĂƐŝůĞăůŽŐşƐƟĐĂŝŶƚĞƌŶĂĐŝŽŶĂů͘ϯ͘ĞĚ͘^ĆŽWĂƵůŽ͗ĚƵĂŶĞŝƌĂƐ͕ϮϬϬϰ͘
sZ'Z͕^LJůǀŝĂŽŶƐƚĂŶƚ͘WƌŽũĞƚŽƐĞƌĞůĂƚſƌŝŽƐĚĞƉĞƐƋƵŝƐĂƐĞŵĂĚŵŝŶŝƐƚƌĂĕĆŽ͘ϱ͘ĞĚ͘
^ĆŽWĂƵůŽ͗ƚůĂƐ͕ϮϬϬϰ͘
248 | Faculdades Integradas de Taquara - Faccat