Should cost de processos de uma empresa de usinagem de pequeno porte.

Abstract

The cost system, when properly applied, contributes to the increase of profitability and reduction of expenses, however, for this to happen, it is essential that the company identify the flaws in its internal processes and correct them. With Should Cost it is possible to check the real cost price of any manufacturing process, in addition it becomes simple to find flawed points for a cost reduction. In this way, the entire production process is detailed in line with a critical analysis and in practice it is possible to identify bottlenecks to significantly reduce the cost of production. Should Cost is able to propose models that determine the final value of the product by estimating costs in raw materials, manufacturing, indirect costs and mark-up. The objectives of the work were: Implementation of the Should Cost process in a small company; comparison of the values applied to the values obtained through the tool in three different services; validation and implementation of the process in a simple way, helping the studied company. The data collection of the services provided was carried out in six months and was monitored by the business owner, estimating all the variables necessary to carry out the work. It is concluded that the methodology developed for cost analysis and pricing was not different from the way it is currently done, since in all analyzes there is a considerable percentage variation. It was also observed that the company does not have an assertive pricing.