Application and usage of the production unit effort method (UEP) for management analysis and as competitiveness supporting tool
Autor(a) principal: | |
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Data de Publicação: | 2011 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Produção Online |
Texto Completo: | https://www.producaoonline.org.br/rpo/article/view/664 |
Resumo: | The present studydemonstrates like the use of the method pay for unity of effort of production, for calculation of the unit costs of several products produced by the same industry, can be used like tool for taking decision and like differential competitively for the manager of production, it tends in mind that the produced informations detail all the costs what it composes the product and his respective bottlenecks that can be raising the price of the product. The study of the method was carried out in an enterprise that acts in it slaughter and processing of meat of chicken, located in the Paraná. To carry out this study, was developed a descriptive concluding research, making use of primary and secondary data. The methodology presents still many forms of being analysed the process of industrialization and the potential products that produce more profitability inside the existent portfolio in the enterprise, maximizing in this form the results. Through the example that will be presented, will be able to be visualized the unit costs of each product and to understand the itinerary of this product with his respective posts of work and the efforts employed in each stage of the manufacture. In power of the informations produced by the methodology of funding for UEP the manager will be able to carry out an analysis comparing the products, his efforts and identifying opportunities of reduction of costs making possible in this way a bigger competitiveness of his final product. |
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Application and usage of the production unit effort method (UEP) for management analysis and as competitiveness supporting toolAplicação e utilização do método unidade de esforço de produção (UEP) para análise gerencial e como ferramenta para o aumento da competitividadeProduction. Decision. Cost.ProduçãoDecisãoCusto.The present studydemonstrates like the use of the method pay for unity of effort of production, for calculation of the unit costs of several products produced by the same industry, can be used like tool for taking decision and like differential competitively for the manager of production, it tends in mind that the produced informations detail all the costs what it composes the product and his respective bottlenecks that can be raising the price of the product. The study of the method was carried out in an enterprise that acts in it slaughter and processing of meat of chicken, located in the Paraná. To carry out this study, was developed a descriptive concluding research, making use of primary and secondary data. The methodology presents still many forms of being analysed the process of industrialization and the potential products that produce more profitability inside the existent portfolio in the enterprise, maximizing in this form the results. Through the example that will be presented, will be able to be visualized the unit costs of each product and to understand the itinerary of this product with his respective posts of work and the efforts employed in each stage of the manufacture. In power of the informations produced by the methodology of funding for UEP the manager will be able to carry out an analysis comparing the products, his efforts and identifying opportunities of reduction of costs making possible in this way a bigger competitiveness of his final product.O presente estudo demonstra como a utilização do método de custeio por unidade de esforço de produção (UEP), para calculo dos custos unitários de vários produtos produzidos por uma mesma indústria, pode ser utilizado como ferramenta para tomada de decisão e como diferencial competitivo para os gestores de produção, tendo em vista que as informações geradas detalham todos os custos que compõe o produto e seus respectivos gargalos que podem estar encarecendo o produto. O estudo do método foi realizado em uma empresa que atua no abate e processamento de carne de frango de corte, localizada no Paraná. Para realizar este estudo, foi desenvolvida uma pesquisa descritiva conclusiva, utilizando-se de dados primários e secundários. A metodologia apresenta ainda as muitas formas de se analisar o processo de industrialização e os produtos potenciais que geram mais lucratividade dentro do portfólio existente na empresa, maximizando dessa forma os resultados. Através do exemplo que será apresentado, poderão ser visualizados os custos unitários de cada produto e entender o roteiro deste produto com seus respectivos postos de trabalho e os esforços empregados em cada etapa da fabricação. Em poder das informações geradas pela metodologia de custeio por UEP o gestor poderá realizar uma analise comparando os produtos, seus esforços e identificando oportunidades de redução de custos possibilitando desta forma uma maior competitividade do seu produto final.Associação Brasileira de Engenharia de Produção2011-09-06info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfaudio/mpeghttps://www.producaoonline.org.br/rpo/article/view/66410.14488/1676-1901.v11i3.664Revista Produção Online; Vol. 11 No. 3 (2011); 688-706Revista Produção Online; v. 11 n. 3 (2011); 688-7061676-1901reponame:Revista Produção Onlineinstname:Associação Brasileira de Engenharia de Produção (ABEPRO)instacron:ABEPROporhttps://www.producaoonline.org.br/rpo/article/view/664/817https://www.producaoonline.org.br/rpo/article/view/664/829Copyright (c) 2014 Revista Produção Onlineinfo:eu-repo/semantics/openAccesskunh, Peterson DiegoFrancisco, Antonio Carlos deKovaleski, João Luiz2015-11-11T17:25:54Zoai:ojs.emnuvens.com.br:article/664Revistahttp://producaoonline.org.br/rpoPUBhttps://www.producaoonline.org.br/rpo/oai||producaoonline@gmail.com1676-19011676-1901opendoar:2015-11-11T17:25:54Revista Produção Online - Associação Brasileira de Engenharia de Produção (ABEPRO)false |
dc.title.none.fl_str_mv |
Application and usage of the production unit effort method (UEP) for management analysis and as competitiveness supporting tool Aplicação e utilização do método unidade de esforço de produção (UEP) para análise gerencial e como ferramenta para o aumento da competitividade |
title |
Application and usage of the production unit effort method (UEP) for management analysis and as competitiveness supporting tool |
spellingShingle |
Application and usage of the production unit effort method (UEP) for management analysis and as competitiveness supporting tool kunh, Peterson Diego Production. Decision. Cost. Produção Decisão Custo. |
title_short |
Application and usage of the production unit effort method (UEP) for management analysis and as competitiveness supporting tool |
title_full |
Application and usage of the production unit effort method (UEP) for management analysis and as competitiveness supporting tool |
title_fullStr |
Application and usage of the production unit effort method (UEP) for management analysis and as competitiveness supporting tool |
title_full_unstemmed |
Application and usage of the production unit effort method (UEP) for management analysis and as competitiveness supporting tool |
title_sort |
Application and usage of the production unit effort method (UEP) for management analysis and as competitiveness supporting tool |
author |
kunh, Peterson Diego |
author_facet |
kunh, Peterson Diego Francisco, Antonio Carlos de Kovaleski, João Luiz |
author_role |
author |
author2 |
Francisco, Antonio Carlos de Kovaleski, João Luiz |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
kunh, Peterson Diego Francisco, Antonio Carlos de Kovaleski, João Luiz |
dc.subject.por.fl_str_mv |
Production. Decision. Cost. Produção Decisão Custo. |
topic |
Production. Decision. Cost. Produção Decisão Custo. |
description |
The present studydemonstrates like the use of the method pay for unity of effort of production, for calculation of the unit costs of several products produced by the same industry, can be used like tool for taking decision and like differential competitively for the manager of production, it tends in mind that the produced informations detail all the costs what it composes the product and his respective bottlenecks that can be raising the price of the product. The study of the method was carried out in an enterprise that acts in it slaughter and processing of meat of chicken, located in the Paraná. To carry out this study, was developed a descriptive concluding research, making use of primary and secondary data. The methodology presents still many forms of being analysed the process of industrialization and the potential products that produce more profitability inside the existent portfolio in the enterprise, maximizing in this form the results. Through the example that will be presented, will be able to be visualized the unit costs of each product and to understand the itinerary of this product with his respective posts of work and the efforts employed in each stage of the manufacture. In power of the informations produced by the methodology of funding for UEP the manager will be able to carry out an analysis comparing the products, his efforts and identifying opportunities of reduction of costs making possible in this way a bigger competitiveness of his final product. |
publishDate |
2011 |
dc.date.none.fl_str_mv |
2011-09-06 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://www.producaoonline.org.br/rpo/article/view/664 10.14488/1676-1901.v11i3.664 |
url |
https://www.producaoonline.org.br/rpo/article/view/664 |
identifier_str_mv |
10.14488/1676-1901.v11i3.664 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://www.producaoonline.org.br/rpo/article/view/664/817 https://www.producaoonline.org.br/rpo/article/view/664/829 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2014 Revista Produção Online info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2014 Revista Produção Online |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf audio/mpeg |
dc.publisher.none.fl_str_mv |
Associação Brasileira de Engenharia de Produção |
publisher.none.fl_str_mv |
Associação Brasileira de Engenharia de Produção |
dc.source.none.fl_str_mv |
Revista Produção Online; Vol. 11 No. 3 (2011); 688-706 Revista Produção Online; v. 11 n. 3 (2011); 688-706 1676-1901 reponame:Revista Produção Online instname:Associação Brasileira de Engenharia de Produção (ABEPRO) instacron:ABEPRO |
instname_str |
Associação Brasileira de Engenharia de Produção (ABEPRO) |
instacron_str |
ABEPRO |
institution |
ABEPRO |
reponame_str |
Revista Produção Online |
collection |
Revista Produção Online |
repository.name.fl_str_mv |
Revista Produção Online - Associação Brasileira de Engenharia de Produção (ABEPRO) |
repository.mail.fl_str_mv |
||producaoonline@gmail.com |
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1761536948190576640 |