Demonstrativo dos custos de processos para um modelo de cadeira considerando produção com desperdícios

Abstract

The concern with the optimization of production processes is becoming increasingly common in industries, which are constantly seeking a way to increase their profit margins. To achieve these goals the industry must first know how much is in fact the products it manufactures and if there is waste in their production processes, and then raise the value that they are adding to the unit costs of the products. Thus, managers will know what is the real cost of the product, without masking waste. To survey all the costs involved in the production is a way to introduce managers on what items he is allocating your money to see if they are investing or just wasting your capital. Given the importance of raising production costs and the costs of waste in processes, the present study aimed to raise the cost of production of one of the chairs with the largest representation in the company's revenue and compare it to allocated cost for manufacturing the same with the existence of common waste sectors sanding and painting, due to the high occurrence of rework in these sectors. To facilitate the study, we observed the production process and the data is clocked times of each process in each production sector. Were also collected data on the price of each item involved in the cost and other information necessary to conduct the study, through the analysis of company documents and interviews with the directors of the company, employees in the administrative sector and the caretakers of the productive sectors. The results showed that reworks existing sectors sanding and painting add R$25.58 in the unit cost of the chair X, which goes from R$97.64 (assuming a production without waste) to R$123.21 (with production waste).