Análise da viabilidade econômica de se produzir ou terceirizar através das análises de produtividade e de custos numa empresa industrial.

Abstract

Given that productivity concerns how much can be produced starting from a certain amount of resources, can be said that the growth of this, therefore implies a better use of inputs used, doing so the organization can reduce its production costs, increase your profits and ultimately become more competitive. For such, knowledge of a variety of costs absorbed by the company becomes extremely important for making correct decisions and exercise control. This work had as the study of the milling industry Duraplast – Industry Trade of Plastics LTDA, is composed of two machines, with the objective analysis of costs and productivity, aiming to economic and financial feasibility to produce or outsource the activities of these two milling machines. The methodology used in the study has an exploratory and descriptive, composed of a literature review on the selected theme. The survey data were obtained by use of the case study. With specific regard to the process of gathering information, the research question addressed more objectively the interview as the main source of obtaining these, besides visitations and observations in loco that contributed to the ratification of such data. From this, were used principles of productivity and cost analysis together with the information collected, thus providing a realistic assessment of the study environment in question. Specified and evaluated these methods, observed differences with regard to different levels of productivity of a machine to the other, which meant that the study had a greater attention to costs absorbed by each of the mills, succeeding so, the need to verify the feasibility mentioned above. The study concluded that one of the existing machinery was not being viable economically for the organization, it is therefore submitted proposals for the company to generate increased levels of productivity and exploitation in respect of such mill, as increasing its production capacity or even, in last analysis, the idea of selling the machine and try to find a company to make the outsourcing process.