Análise para produção do produto em planta / filial que apresente o menor custo industrial

Abstract

Aiming at expanding the company that is in the process of opening new branches around the world, a crucial point in this whole process has come up, which is a definition of which product should be assembled at each branch, considering the lowest production costs, and thus achieve the highest possible profitability within the segment to which their products are destined, in this way comes the question about which branch has the lowest costs for producing a certain product? In order to help the company to better understand and apply the concepts of costs, which were explored here in the literature review, considering the complexity of cost assessment of a company, from the acquisition of raw materials to the formation of the sales price, it was proposed in this work the development of a method of analysis and comparison of costs between manufacturing plants, a method supported by spreadsheets developed for analysis and evaluation of cost data, both for transformation and industrial, reaching the selling price of products. This evaluation methodology generates a load of data, which transformed into information serves as a technical basis to be presented to the company’s directors to support in the decision of which plant / branch has the highest production viability of the products that are part of the company’s portfolio. Variables such as the consumer market and logistical costs are also part of the scope of this study, which was applied to an electronics manufacturing company based in the southern region of Brazil. Its subsidiary is located on the Asian continent, more specifically in China. At the end, it is possible to verify that the objective proposed for this work was achieved, só that the method developed, with the help of the spreadsheets that were developed, made the analysis of costs more practical, facilitating the evaluation and sending clear information for directors make the decisions that best fit the company, aiming at the company’s internationalization in a safe, technical and well-planned manner.