Metodologia WCM: desdobramento de custos em uma fábrica de eletroisolantes

Abstract

This work consists of demonstrating an application of World Class Manufacturing (WCM) in a section in the company WEG TINTAS, with general objective of visualizing losses and wastes. For development of this work, the methodology used will be Cost Breakdown (Cost Deployment), Method that uses matrices (A, B, C, D, E, F) establishes a program to reduce losses (and costs) in a scientific methodological way, from the cooperation between the area of finance and other areas of the organization. The work will be performed in the Electroisolator’s section. It starts from the total cost of processing the plant and analyzes its structure and composition, identify the objectives of cost reduction, losses and wastes are identified qualitatively, the correlation between causal loss and all its resulting losses is identified, transform the dimensions of losses and wastes identified as root causes in cost. The methods (Pillars of the WCM) are selected to eliminate root causes of losses and wastes, the costs of project implementation are estimated for elimination of causes and as advantages in terms of cost reduction, plans are defined of improvement, the results are collected and the monitoring is performed.