Análise de custos pelo método should cost na produção de eixos de transmissão: estudo comparativo entre processos de conformação mecânica e usinagem cnc para eixos cardan

Abstract

To maintain competitiveness in an increasingly globalized market, it is essential to adopt methodologies that optimize manufacturing processes. In this context, the Should Cost method stands out as an effective cost analysis and management tool. This study, focused on the manufacture of cardan transmission shafts, investigates the costs associated with production using this method, comparing the processes of mechanical forming and CNC machining. The objective is to identify the best practices for optimizing resources in companies. The analysis encompasses several aspects, such as raw materials, production capacity and structural costs, in order to determine the direct and indirect costs of the processes. This makes it possible to assess the value of each piece produced. Costs were estimated through market research and comparison with values of similar works and products. The results indicate that the production line based on CNC machining was the most economically viable. On the other hand, mechanical forming proved to require a relatively higher cost, being more suitable for specific batches or unit production. The study also addresses the advantages and disadvantages of each process, contributing to a broader understanding of manufacturing choices