APLICAÇÃO DO MÉTODO DAS UEPs PARA A GESTÃO DA PRODUÇÃO: UM ESTUDO DE CASO APPLICATION OF THE UPEs METHOD FOR PRODUCTION MANAGEMENT: A STUDY CASE

Production measurement, performance analysis and identifying the manufacturing costs are expensive and complex activities for any size of manufacturing companies. Production Effort Unity (PEU) costing method is a simplified and suitable method for such activities as well as for other manufacturing management needs. The objective of this study is to demonstrate through a case study that implements the method according to Kliemann Neto (1994) and Bornia (2010) the applicability of PEU s method to production management of a footwear manufacture company in Campina Grande, PB, Brazil. Concerning its purpose, this study is classified as descriptive and applied, and regarding the means this research makes use of bibliographic and documentary research. Methodology was carried out through case study, non-participant observation and unstructured interview. Case study was limited to the production of three models, due to the large variety produced by the company. Method implementation and operation demonstrated the easy structuring of spreadsheets resulting on product costing transformation of analyzed products and the generation of indicators to periodic performance evaluation. The method was thus presented as applicable to the productive process of the company in question, highlighting its limitations to the processing of transformation costs.