O PDCA como ferramenta para gestão de custos

Abstract

Globalization has impacts both the private sector and to the public sector, resulting in competitiveness and quality in their products and services. Public sector grows the need for public policy to make up the demands of contemporary society that includes quality and efficiency in services, as well as the control and detailed analysis of your expenses in order to reduce them, providing a gain to the organization . This paper aims to conduct a study on how the PDCA management tool cost through GMD - Expense Management Matrix, considering that the GMD applied to the annual budget is focused on results. To achieve these results it is important to manage a broad sense, to guide management, to develop leadership, formats that seeks to achieve these ends, as well as an accompanying management expenses of the organization since their level of achievement. Therefore, it is concluded that the application of methods and procedures work as the PDCA will help not only the analysis and search for a solution to the problems with high costs, as yet, the systematic monitoring of expenses incurred in the Private or Public Administration, realized by GMD.