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Copyright of Revista de Economia e Sociologia Rural is the property of Sociedade Brasileira de Economia e Sociologia Rural and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Abstract Purpose: To provide the decision-making agency with a hybrid composite model for a qualified decision and maximize the quality of public management when challenged by the tradeoff between own and leased fleet. Originality/value: The proposed methodology innovates by integrating a framework based on a set of quantitative and qualitative criteria, increasing accuracy of the decision-making process regarding the management of the Ceára Public Safety Secretary’s fleet. With a multicriteria model, one can understand and identify the fundamental criteria in terms of management to select alternatives and avoid making these decisions based only on experience or feeling. Design/methodology/approach: To support the decision-making process regarding the choice or combination between own and leased fleet, optimal solutions are built using a hybrid model that combines techniques from the multi-attribute utility theory (Maut) models of economic engineering with the help of the total cost of ownership (TCO). The alternatives are weighted (considered) qualitatively and quantitatively through the proposed model. Findings: The results confirm the compatibility between the methods used, providing the agency with a methodological tool that qualifies the decision based on a model that reveals the decision-makers’ preferences in terms of relevant attributes to good management, while respecting budgetary constraints. / Resumo Objetivo: Dotar o órgão decisor com um modelo híbrido composto para decisão qualificada e maximizar a qualidade da gestão pública ante o tradeoff entre frota própria e locada. Originalidade/valor: A metodologia proposta inova ao integrar um framework baseado em um conjunto de critérios quantitativos e qualitativos, aumentando a precisão do processo de tomada de decisão sobre a gestão da frota da Secretaria da Segurança Pública do Ceará. Com modelo multicritério, podem-se compreender e identificar os critérios fundamentais em termos de gestão para selecionar alternativas e evitar tomar essas decisões com base apenas na experiência ou no feeling. Design/metodologia/abordagem: Para apoio à tomada de decisão quanto à escolha ou ao mix entre frota própria e locada, soluções ótimas são construídas com uso de um modelo híbrido que combina técnicas dos modelos de utilidade multiatributo (multi-attribute utility theory – Maut) e de engenharia econômica e com auxílio do custo total de propriedade (total cost of ownership – TCO). As alternativas são ponderadas qualitativa e quantitativamente por meio do modelo proposto. Resultados: Os resultados confirmam a compatibilidade entre os métodos utilizados, dotando o órgão de uma ferramenta metodológica que qualifica a decisão com base em um modelo que revela as preferências dos decisores em termos de atributos relevantes para uma boa gestão, respeitando as restrições orçamentárias.

Copyright of Advances in Scientific & Applied Accounting is the property of Associacao Nacional de Programas de Pos-graduacao em Ciencias Contabeis and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)