Identificação das Perdas do Processo Produtivo na Fabricação de Massas Alimentícias: Um Estudo Baseado em Sistemas de Custos

Luis Felipe Dias Lopes, Danielli Vacari de Bum, Roberto De Gregori

Abstract


The competition incited among the companies comes debtor themto improve it its productive systems of permanent form, fighting all andany occured loss. This work has as main objective the identification of thelosses in the production of nourishing pasta of a company, based on systems of costs. The principle of used expenditure was of ideal absorption. For thedetermination of the losses, a treatment differentiated how much to theused resources was necessary. A separation between the changeable costsand the fixed costs was made. The use of standards of consumption ofchangeable resources and efficient taxes of consumption of fixed resources,in function of an installed capacity had constituted the base of the systemfor the determination of the cost of the losses. A time identified the maincauses of these losses, had been suggested some actions of improvement,so that the main problems could be cured and/or be minimized. After thatsome pointers had been suggested to follow the effectiveness of theimplemented actions. Finally, it was concluded that the considered systemallows to take action fast and to work with financial and operationalmeasures, simultaneously, facilitating the accompaniment of the process.



DOI: https://doi.org/10.5902/2179460X9902

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