Mensuração dos custos de produção em uma linha de salgados promocionais de uma indústria de alimentos

Abstract

This work aimed to measure production costs using the activity - based costing (ABC) method in the four - flavored promotional party salty line in a food industry located in the city of João Pessoa - PB. The study was characterized as a descriptive and exploratory study where bibliographic procedures and a qualitative information approach were applied. For data collection three forms were elaborated, for the equipment survey, activity mapping and time measurement and application of the GUT Matrix. Six visits were made to the company, where the people responsible for the sectors and collection of spreadsheets and forms history were interviewed. The percent of salty with four flavors had a manufacturing cost of $ 10.79. Indirect manufacturing costs, expenses and labor, not included by the company, are responsible for doubling the amount spent for manufacturing. Among the four products, the minichurros presented the highest cost of manufacture, followed by sausage croquette, shrimp risole and meat croquette, respectively. With the application of the GUT Matrix, six impossibilities were directly related to the process and its efficiency. Thus, it can be concluded that cost management is a fundamental tool for managing an organization, as it signals to the company the costs involved, possible improvement points and assists in the decision making process.