SILVA, J.J.A.; SILVA, José Joslino Alves da.
Resumen:
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.
