The application of UEP broaching in a company of manufacturing sector: a study case

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.