Descrição dos elementos de custo de fabricação: o caso da Aluminordeste.

Abstract

The calculation of the manufacturing cost is a tool used in some companies aiming to be guided on how much is in real production costs. This study was conducted at a manufacturer of aluminum profiles located in the city of Campina Grande. The work aims to describe the costs of information pertaining to the two profiles manufacturing process (contramarco and conch). In this case study was a survey that collected up through several visits, the cost elements of the production process in general in the light of the relevant literature. The methodology we sought information about the items involved such as: direct personal cost - that is the hand cost of direct labor and their labor related charges; cost of transformation - which refer to the expenses of the litigation and the installed capacity of the company, this, stating the direct personnel costs and indirect costs of production, such as water, preventive maintenance of fixed assets, depreciation, maintenance, energy etc. At the end of this case study, we observed the figures of the main elements components of the two products.