Proposição de um framework para a gestão de custos na manutenção industrial

Abstract

Cost management in industrial maintenance is recognized as a critical element for optimizing operational efficiency and financial performance. This study aimed to propose a framework for cost management in the industrial maintenance area of an animal feed manufacturing company, utilizing the Activity-Based Costing (ABC) method. The study was conducted under the methodological framework of Action Research, structured in a cycle of diagnosis, implementation, and evaluation, with primary data collected via semi-structured interviews and secondary data through documentary analysis and in loco survey. The initial diagnosis revealed a severe managerial limitation, caused by the absence of traceability, which consolidated maintenance costs as a global expenditure. Through the implementation of the ABC method, which allowed for detailing costs by equipment and activity, the new model evidenced greater clarity in information structuring and better capacity for expenditure tracking, offering a more consistent basis for analysis and decision-making processes. The results demonstrated the viability and sustainability of the proposed framework, enabling the migration from a relative culture to a predictive and preventive maintenance policy. It was concluded that cost detailing not only supports decisions regarding asset replacement and acquisition through Payback analyses but also establishes the fundamental foundation for budget definition and the continuous improvement of the area's financial control.