Análise dos custos de desperdícios e seus impactos na lucratividade no tocante às micro e pequenas empresas do setor de confecções do município de João Pessoa

Abstract

The current scenario of micro and small companies in the clothing sector has been difficult since the economic recession in the second half of 2019. An industrial activity had little inventory growth and, consequently, waste costs. Waste costs are expenses that do not add value to the product, but that are passed on to the consumer, but are not necessary, so cost management is essential in the production process and in increasing the profitability of companies. How the micro and small companies in the clothing industry of João Pessoa fit into this scenario, and the study shows that waste costs, mostly with raw materials, can impact up to 20% of the company's profitability, or what it leaves small businesses at a disadvantage compared to the competition. It is concluded that there is a need to manage the reduction and / or eliminate waste so that companies become more profitable and competitive.