摘要：As empresas industriais desenvolvem seus processos produtivos, comercializam seus produtos e em muitos casos elas não têm controle ou conhecimento de todos os custos que incorrem aos produtos durante o processo produtivo. O objetivo deste trabalho é demonstrar a viabilidade prática da implantação do método da UEP - Unidade Esforço de Produção e as informações geradas para os gestores sobre o custo da linha de produção individualizado por esforço de produção. Este trabalho é um estudo de caso realizado em uma indústria produtora de cabos de madeira fornecidos para o mercado interno e externo. Porém este estudo está direcionado somente para o mercado interno. Os procedimentos metodológicos adotados por esta pesquisa são a pesquisa bibliográfica, a pesquisa documental seguida de um estudo de caso em uma indústria. A justificativa para realização deste trabalho está no fato de que no ramo da indústria pode ocorrer que o gestor não disponha de informações que permita um conhecimento sobre os custos da linha de produção por posto operativo e a apuração dos custos dos produtos fabricados. Como resultado desta pesquisa, apresenta-se o método da UEP como uma proposta de gestão de custos e do processo de transformação na linha de produção, com uma visão geral sobre o gerenciamento do processo de produção dentro das empresas. Concluiu-se que o método da UEP é instrumento que possibilita verificar o desempenho de cada posto operativo e seus respectivos gargalos, podendo assim, serem trabalhados pelos gestores.↓The industrial companies develop their productive process, trade their products and in many cases they have no control or knowledge over the costs that incur to the products during the productive process. This paper aims at showing the practical viability of implementation of UEP method and the information provided to the managers concerning the cost of individualized line production by effort of production. The present paper is a study case developed in an industry which produces wood wire supplied to the internal and external market. However, this study is aimed at the internal market only. The methodological procedures adopted by this research are bibliographic research, documental research followed by a study case in an industry. The justification for doing this work consists on the fact that in the industry branch might happen that the manager may not have the information for allowing the knowledge about the costs of line production by operative station and the checking of costs of manufactured products. As a result of this research, it is presented the UEP method as a proposal of management of costs and of transformation process in the line production with a general view over the management of the production process inside the companies. It is concluded that the UEP method is an instrument which makes it possible to verify the performance of each operative station and its respective problems, being possible to be worked by the managers.
其他摘要：The industrial companies develop their productive process, trade their products and in many cases they have no control or knowledge over the costs that incur to the products during the productive process. This paper aims at showing the practical viability of implementation of UEP method and the information provided to the managers concerning the cost of individualized line production by effort of production. The present paper is a study case developed in an industry which produces wood wire supplied to the internal and external market. However, this study is aimed at the internal market only. The methodological procedures adopted by this research are bibliographic research, documental research followed by a study case in an industry. The justification for doing this work consists on the fact that in the industry branch might happen that the manager may not have the information for allowing the knowledge about the costs of line production by operative station and the checking of costs of manufactured products. As a result of this research, it is presented the UEP method as a proposal of management of costs and of transformation process in the line production with a general view over the management of the production process inside the companies. It is concluded that the UEP method is an instrument which makes it possible to verify the performance of each operative station and its respective problems, being possible to be worked by the managers
关键词：Engenharia;Linha de produção; Gestão da produção; UEP; Custos produtivos;;Line production; Management production; UEP; Productive costs
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