A gestão da competitividade industrial por meio da aplicação dos métodos UP e multicritério no setor frigorífico de bovinos

Abstract

The dynamism of the modern world has forced companies to develop many tools and techniques to assist in the administration. In this sense, the present work aims to show the development of a model capable of revealing the costs expended to manufacture on a coil cold storage sector, through the application of the Unit of Production Method, in conjunction with concepts about multi-criteria methods. In order to verify the behavior in practice, we sought to apply the model in a company located in the state of Rio Grande do Sul, Brazil between the period from March to August 2012, visualizing in the end that "Sidecut" is the most expensive (... = R$ 1,05 ≅ US$ 0,43), mainly due to time required for the development of its processes ( ... = 280,7 UP). Besides that, satisfactory values were found for four of the six periods evaluated in relation to the amount stipulated as ideal (CQfb = R$ 0,65), which demonstrates the good business situation of the company in relation to the context. (English) [ABSTRACT FROM AUTHOR]