Análise de custos, por meio da metodologia should cost, da produção de tubos de aço sem costura para caldeiras, utilizando os processos de laminação e extrusão

Abstract

Over the years, the industrial sector has become increasingly competitive, necessitating the application of methodologies to find production methods that guarantee competitive prices. One such methodology is Should Cost, which aims to estimate the key costs involved in production, enabling better resource management for companies. This study focuses on the production of seamless tubes for boilers using extrusion and rolling processes. Research was conducted to estimate both direct and indirect costs, as well as process times for each of the specified production methods. This allowed for determining the maximum daily production for a production line and the expected investment required to initiate operations. Based on the collected data and the developed spreadsheet, it was found that the most advantageous process varies according to different production volumes. Additionally, by considering the selling price, the projected profit for each process can be estimated.