AN APPLICATION OF THE METHOD UEP: CASE STUDY IN AN AUTOMOTIVE PARTS COMPANY

This article aimed to identify the suitability of the method of stress production Unit (UEP) in managing the costs of transformation of an industry of automotive parts, analyze processes and practices to map the activities operating points (PO). The theoretical foundation refers to cost accounting, cost and expenses classification: fixed, variable, direct and indirect, and the methods of costs used in companies. To meet the goal proposed was carried out a survey of exploratory type, operationalized through a case study on a company in the automotive sector in the city of Vacaria, Rio Grande do Sul. In this way, the procedure for the establishment of the UEP and as a result there has been a better distribution of the company's production area and costs, showing to be viable to its implementation on the grounds of cost reduction.