Priorização de perdas através do pilar desdobramento de custos em uma indústria de ração da Grande Dourados

Abstract

The present study explores a methodology’s pillar of World Class Manufacturing (WCM): The Cost Deployment’s pillar. Its application aims to identify the required improvements of a company object of study and establish a priority order for the improvements ‘implementation. Thus, an applied research of qualitative and exploratory approach was elaborated in a feed company of the region of Grande Dourados, through a single case study with the objective of assisting in the improvement of its competitiveness and guide in the process of decision making. The study identified that 33% of the company's costs are related to loss, so in order to achieve the quarterly goal of cost reduction of 3% the matrices of pillar cost deployment were applied to identify the loss that could be attacked first for Approach. From this study, it was verified the possibility of applying the WCM methodology in a smaller company if the necessary adaptations are made in relation to the scope of units, however the methodology requires as initial criterion a good level of information and process control emphasizing the information’s accuracy guaranteeing the reliability of the methodology.