Aplicação do método UEP em uma pequena produtora de pão de queijo: Análise de aplicabilidade

Abstract

Small businesses are essential in the global economy, as they are the vast majority. However, many times these same essential companies have limited resources and face challenges to stay in the competitive market. Among the challenges encountered, one of them is to develop cost-effective management methods for the efficiency of its operations. Among the various existing management methods, there is the Production Effort Units Method – UEP – which aims to eliminate deviations in the apportionment of costs, allowing that the products of a company are all measured through a single unit of measurement. Thus, the present study seeks to verify the applicability of the method in a small company in the area of cheese bread production. The present study is characterized as being qualitative with a descriptive approach, using bibliographical means, documental and case study in its formulation. The study implemented the use of the five steps of implementation of the UEP method, determining the base product as the traditional cheese bread. The data presented show the possible application of the method with the operationalization with other products, establishing a single unit of measurement.