Ergonomics-based costing methodology

• Autor(a) principal: Mafra, José Roberto Dourado
• Data de Publicação: 2006
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Contabilidade & Finanças (Online)
• Texto Completo: https://www.revistas.usp.br/rcf/article/view/34206
• topic: Costing; Ergonomic Work Analysis; Shadow Cost; Cost Benefit; Custeio; Análise Ergonômica do Trabalho; Custo Sombra; Custo Benefício

This paper discusses an ergonomics-based costing methodology, in which the costing process and the ergonomic work analysis are realized at the same time. A brief bibliographic review is presented. Two questions are pointed out regarding the economic evaluation of ergonomic interventions: one is the costing problem and the other evaluation itself. This costing methodology involves an initial costing estimate of the lack of ergonomics in the study case, followed by the checking of data validity; then, the costs of solutions are calculated and the benefits of the new conception are assessed. The methodology is applied to one example, i.e. a case study of an industrial kitchen, where an ergonomic work analysis was performed. In the studied case, the lack of ergonomics is characterized by economic indicators of company efficacy. This costing methodology shows how performance problems affect the business in economic terms, characterized in health, quality of life and productivity at work. In this sense, we believe this methodology has contributed to practice by accounting for and evaluating costs and assessing the viability of solutions.