O método da unidade de esforço de produção (UEP) aplicado em uma empresa de móveis em fase de reestruturação

Abstract

The internal knowledge of production costs enables the possibility of maximizing production, diminishing selling prices and improving daily the internal and external activities. In this context, the present work shows the following general objective: proposing a systematic and strategic management of costs which supports the decisive process in an enterprise from the furniture industry in a phase of restructuration. To achieve the general objective, it was investigated the cost of the product through UPE methodology (Unity of Production Effort); it was identified in the literature the different uses of the information generated by method; it was compared the different uses related to the manager view; and changes were proposed to the enterprise from the information that was obtained. This search is characterized as exploratory, qualitative and case study and the data were collected through interviews, internal documents and scientific literature. The main results are: (i) The cost of the product was verified through UPE methodology; (ii) in the literature it was identified different uses of the information obtained to enable the strategic management of the costs; (iii) the view of the manager of the enterprise was found out with the UPE method about different uses the information obtained; (iv) suggestions of improvement were elaborated to be implemented in the enterprise from the information obtained. As a conclusion, the informations obtained are important to the enterprise in present moment of restructuration what denotes the practical contribution of the work. Additionally, the present work shows a theoretical contribution to triangulate the data collected from the case study, from the interviews with the manager and from the literature.