SILVA, P.J.; SILVA, Paulo José da.
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.
