Proposta de modelo de redução de custos de produção
Proposta de modelo de redução de custos de produção
Atualmente as empresas têm vindo a adaptar-se às flutuações do mercado, levando-as a enfrentar novos desafios que exigem respostas ágeis para sustentar o seu crescimento. Ter um conhecimento aprofundado dos custos de produção é um fator de diferenciação importante que auxilia as organizações a posicionarem-se de forma vantajosa no mercado. O presente artigo visa propor um modelo cujo objetivo é trabalhar na redução dos custos de produção e sugerir soluções com base na análise das causas raiz associadas. Aplicando métodos de custeio, para determinar os custos e tendo a filosofia Lean como fio condutor, o modelo promove o conhecimento dos custos reais de produção e a tomada de decisões estratégicas e informadas, em qualquer indústria.
O modelo proposto visa reduzir os custos de produção, melhorar a qualidade, performance organizacional. Desta forma o modelo permite aos gestores não só determinar os custos de produção para os produtos, mas também analisar as causas raiz e encontrar soluções inventivas para entregarem os seus produtos com maior qualidade e menor custo. Adicionalmente é de referir que o custeio dos produtos não é apenas um simples cálculo financeiro, mas uma técnica empresarial fundamental que ajuda no controlo dos custos, apoia a tomada de decisões, permite uma melhor gestão dos recursos e promove a melhoria contínua.
Apoio à decisão, Lean, Métodos de custeio, Soluções Inventivas
Beatriz Varandas Rolão has received a bachelor’s degree in industrial engineering and management from the NOVA School of Science and Technology – Universidade NOVA de Lisboa – Portugal. Her research interests are in the areas of management and industrial strategy, innovation, green economy and continuous improvement.
Vasco Ventura Soares has received a Master´s degree in Industrial Engineering and Management from the NOVA School of Science and Technology – Universidade NOVA de Lisboa – Portugal. Hi is currently consultant in the Lean Six Sigma Company Portugal. His research interests are in the areas of management and industrial strategy, innovation, and continuous improvement.
Fernanda Llussá has received a PhD from the University of California, Los Angeles (UCLA). She is currently Assistant Professor at the Applied Social Sciences Department of the NOVA School of Science and Technology – Portugal. Her research interests are in the areas of entrepreneurship, economic growth, regional and national policies.
Helena V. G. Navas has received a PhD from the NOVA School of Science and Technology – Universidade NOVA de Lisboa – Portugal. She is currently Assistant Professor at the Department of Mechanical and Industrial Engineering of the NOVA School of Science and Technology – Portugal and researcher at UNIDEMI. Her research interests are in the areas of innovation, continuous improvement, quality, and process management.
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