Análise dos custos de usinagem na confecção de produtos de madeira

Abstract

Due the need of improving the management of both products as processes in the production chain of wood in the Amazon came the urgent need to meet the technological factors that influence decision making. Among the success criteria for the sector are quality management, production capacity and cost management. The present study sought to determine the relationship between the costs of raw wood and machining costs in the process of cutting, milling and drilling to find out which factors critical to machining costs in the manufacture of wood products in city of Manaus, the assumption that the raw material is not a critical success for the product cost factor because there is a cultivated by the local productive sector that the availability of wood provides a competitive advantage over other producing regions belief. Through the work of the company, required for calculation of costing data, using a product with two different models were listed. After identifying the data and the calculations, it was possible through tables and graphs, comparing the results obtained on the transactions analyzed, the results between product models and the relationship between the costs. The analyzes showed that there were differences between the variables in the model I, pointing the cutting process as the most costly and model II, both pointing the cutting process as the milling process with greater results, with the drilling process, presenting lower results for both models. Among the costs, the analysis showed that machining costs are higher chair by the cost per timber chair. The results also showed that the causes of low production efficiency in machining woods are mainly related to the lack of cost of improvement of the product, lack of research being directed at meeting demand, lack of skilled manpower, organization of company poor, no metric information that may assist in planning costs. The work contributed to the generation of knowledge about the analysis of machining costs, providing better utilization of resources and demystifying the belief that the availability of wood is a critical success for the production of wood products in Amazon factor.