Aplicação do método de custeio baseado em atividades (ABC) na produção de artefatos de madeira

Abstract

The low attractiveness of forestry activities has been one of several factors responsible for the lack of competitiveness in the sector. Performance improvement of manufacturing processes depends on the identification of technological and organizational factors responsible for production efficiency in mobile industries. Problems such as lack of designer in product design, raw material waste, product quality, marketing strategies and inefficient manufacturing has raised the cost of production of products. One way to improve is to know the costs related to processes to tangible solutions. Based on this premise, the research used the method of activity-based costing (ABC) to analyze the factors involved in the production of two wooden artifacts case: center table and armchair, both produced with tauari wood. The ABC operates as a management tool, which employs the costs of activities to determine product costs, avoiding problems with apportionment of indirect costs. For this we used the technique chronoanalysis which allowed the preparation of the map of the process flow for both products, indicating the main bottlenecks of production characterized as activities that do not add value to the product, contributing only to the increase in unit cost. The activities that add value to both products were sanding, gluing / mounting and application of sealer. Activities that add value less characterized by its high setup time and measurements, to the table, were drilling, squaring and sewing rabbet; for the chair was the squaring, drilling and production of spikes. Material costs were higher in workmanship. Regarding the materials, to the table, the raw materials with the greatest cost was wood, MDF and the blade. For the armchair, costs and foam corvin were the highest. The share of share of costs with the wood compared to the final cost of the product did not exceed 14% to 24% for armchair and coffee table. As a recommendation, it is suggested that an ongoing study for the improvement of processes, reviewing and verifying the level of importance of activities, developing new processes that can give speed to the flow of production.