AN APPLICATION OF THE METHOD UEP: CASE STUDY IN AN AUTOMOTIVE PARTS COMPANY
This article aimed to identify the suitability of the method of stress production Unit (UEP) in
managing the costs of transformation of an industry of automotive parts, analyze processes and
practices to map the activities operating points (PO). The theoretical foundation refers to cost
accounting, cost and expenses classification: fixed, variable, direct and indirect, and the methods of
costs used in companies. To meet the goal proposed was carried out a survey of exploratory type,
operationalized through a case study on a company in the automotive sector in the city of Vacaria,
Rio Grande do Sul. In this way, the procedure for the establishment of the UEP and as a result there
has been a better distribution of the company's production area and costs, showing to be viable to its
implementation on the grounds of cost reduction.
PaperID: p 001-021
Author's Name: Felipe Prandi Giasson, Maria Teresa Martiningui Pacheco, Maria Emilia Camargo, Marta Elisete Ventura da Motta and Gabriela Zanandrea
Volume: Volume 3
Issues: Volume 3
Keywords: costing methods, costs and expenses, unit effort of production.