Levantamento dos custos e avaliação de desperdícios na linha de produção de tortas promocionais em uma indústria de alimentos

Abstract

In Brazil, the food industry is considered as one of the pillars of the economy, in this scenario are inserted bakery and confectionery industries. The growth of this industry was 3.2%, equi- valent to R $ 90.3 billion in 2018. However, despite the significant contribution of the bakery and confectionery sector, this segment also presented problems related to the productive ef- ficiency, increase of the consumption of raw materials and energy, generating waste. Consi- dering the importance of identifying costs and waste for productivity and helping to make managerial decisions, this work made it possible to understand the behavior of costs and waste of a specific product line, which contributes to its revenues in a representative way. in a small food industry. Thus, this work aimed to evaluate the costs and wastes of a production pie production line, and as specific objectives: to analyze the production system used by the company regarding production planning and control; identify direct costs, indirect costs and expenses; identify waste and propose viable solutions to reduce identified waste. To achieve the proposed objectives, the exploratory case study method was used, with a qualitative ap- proach. The survey result revealed that the most significant production costs are those of raw materials, labor and energy which are directly linked to a large amount of non-value added activities, which represent 54.7%. Opportunities for process improvement were observed through the implementation of the production planning and control system and the standar- dization of the process. Therefore, it is necessary to commit the company to make the pro- posed changes, to reduce the costs generated by the waste.