Análise do custo de transformação na fábrica Karmélia Calçados de Campina Grande – PB.

Abstract

The present work refers to an analysis of the cost of processing the Karmélia Shoes , relating to the rocker and conform machines , addressing issues such as : the steps of the production process , the cost calculation time machine , checking the processing time of the product , calculating the cost of processing , as well as a review of how this calculation is done in the company . It is characterized as a descriptive, qualitative and quantitative in nature, and as a technique for data collection direct observation , interview and questionnaire. To carry out this study, aiming to increase knowledge regarding the subject, bibliographical and field research was used . Also, it was observed that the company , this opportunity is not being faithful to calculate the cost of processing , using only simple criteria by which calculates the cost of personnel and indirect costs of basic items cost structure transformation randomly , ie without further caught.