Implementação da metodologia cost deployment: estudo de caso em uma empresa do segmento de caminhões

Abstract

In the current economic situation in Brazil, where not only competition generates the necessity of producing with high quality and competitive costs, but mainly because of low demand, which impacts costs directly, it is fundamental that companies look for alternatives to increase profitability. It is known that a percentage of production costs are generated by waste and losses, in other words, abnormal expenses that do not add value to the costumer and its identification and elimination is vital for the success or failure of the business. But the needs are infinite and resources limited. This thesis was performed in a truck segment company in Curitiba, where a methodology, called Cost Deployment, was implemented, and it aims prioritize cost reduction projects, in order to make sure that resources are allocated on the biggest problems with highest savings potential. It was used Lean Manufacturing principles and WCM (World Class Manufacturing) concepts. The achieved result in 2016 (up to October) was 2,5% reduction on total conversion cost.