Should Cost aplicado a implantação do processo de brunimento flexível em uma linha de brunimento precidor de compressores herméticos

Abstract

This final project examines the cost analysis (using the tool known in the industrial environment as the Should Cost), required for the implementation of the flexible honing process in a precidor honing line of hermetic compressors. The goal is to survey and analyze the financial impacts that the addition of flexible honing process will bring to the cylinders of these compressors. The costs were raised through research with suppliers and reverse engineering for honing operations, analyzing the costs of tools, lubricating oils, maintenance, labor, depreciation of machines, amortization and electricity. For the transformation process of the compressor block, the costs for manufacturing were analyzed with all stages of machining, grinding and washing included, thus comparing and examining them. After performing the cost analysis, it was verified that the cost of the transformation process increased by 6.66% with the addition of flexible honing, which shows the economic viability and improvement in the surface quality of the compressor cylinders.