Vantagens e desvantagens da implantação de uma empresa de costura em um estabelecimento penal: um estudo de caso

Abstract

This paper seeks to bring a list of advantages and disadvantages for a company that makes use of hand labor inmate in a penal institution, which usually is idle, in prisons. Thus, the proposal is to apply the accounting science to make an analysis and show what are the strengths and weaknesses of this production model, enabling the optimization of costs, and reducing costs through the use of labor activity of prisoners . In this study, we used as an example, an X seams Ltda. that has operations outside the penal institution, and Y seams Ltda. which carries out its activities within a penal institution showing the advantages and disadvantages of this production model. Practicing the costing system by absorption, it was elaborated with data of these enterprises, a comparative analysis showing the advantages and disadvantages in the use of prison labor. Thus, by comparing the results with the costs of a hired worker in accordance with the current labor laws, it was found that the hand-labor prison has a 38.01% lower cost compared to conventional hand work.