Sistema de apoio à decisão para gestão de custos e horas de manutenção via dashboards: um estudo de caso em indústria de laticínios

Abstract

Industrial maintenance management is a critical function for business competitiveness, especially in sectors with low operating margins such as the dairy industry. In the context studied, maintenance cost management presented fragmented information across multiple spreadsheets and a lack of standardized monitoring of team hour allocation, compromising budgetary predictability and managerial decision-making. The objective of this work is to propose the implementation of a Management Information System with a Decision Support function (DSS) for the management of Maintenance Planning and Control (MPC) indicators by production cell, based on the SAP PM system, for controlling maintenance costs and hour allocation for maintenance personnel in a dairy industry. This is applied research with a predominantly qualitative approach to the problem, using quantitative data and analyses. Considering the objectives, the research is descriptive in nature, and, regarding methodological procedures, it is characterized as a case study, as it focuses on a single organization. The methodology was based on the four phases of SAD development proposed by Laudon and Laudon (2014) (Intelligence, Discovery, Selection, and Implementation), integrated with Lean Manufacturing principles for waste elimination. The results demonstrated significant gains: a 91.7% reduction in cost data fragmentation, an increase from 43% to 71% of production cells within the budget target, and a 73.7% growth in the hours allocation indicator (38% to 66%), in addition to an annual gain of R$ 100,399.82 from previously unrecorded hours. The comparative analysis of November 2025 versus January 2026 showed a rebalancing in the budget allocation among cells, with particular emphasis on the reduction of cost concentration in Milk Powder from 47% to 37%. The Decision Support System (DSS) has become institutionalized in management routines, validating the effectiveness of accessible technological solutions when based on a structured methodology and aligned with the real needs of users.