MODELO PARA APOIO A GESTÃO CONSISTENTE DE CUSTOS EM PEQUENAS E MÉDIAS EMPRESAS: APLICAÇÃO NUMA EMPRESA DO SETOR QUÍMICO A MODEL FOR SUPPORTING CONSISTENT COST MANAGEMENT IN SMALL AND MEDIUM-SIZED ENTERPRISES: APPLICATION IN A CHEMICAL INDUSTRY COMPANY

The article presents a structured model for improving production processes in small to medium-size industrial companies. Application of the model enables acting upon a set of cost MODELO PARA APOIO A GESTAO CONSISTENTE DE CUSTOS EM PEQUENAS E MEDIAS EMPRESAS: APLICACAO NUMA EMPRESA DO SETOR QUIMICO __________________________________________________________________________________________ Revista Universo Contabil, ISSN 1809-3337, Blumenau, v. 3, n. 2, p. 55-72 maio/ago. 2007. 56 generating causes, leading in a consistent manner to cost reductions. The model is based on the principles of management through total quality and considers the fundamental aspects that make it possible to eliminate waste, reduce defect costs and improve processes, thus enabling increased efficiency and reduction of variability. The model proposed is based on the set of variable principles pointed to by authors who deal with quality as key elements in management. The fulcrum of the system consists of control of the “6m” in Ishikawa’a causeeffect diagram (raw material, machinery, labor, methods, environment and mediations), supported by the action of a set of auxiliary tools and concepts. With the objective of testing the results of the model in practice, an application of it was made in a company from the chemical sector. The work describes the main aspects of the application and shows results obtained along the years from 1996 to 2005. Analysis of results shows significant obtainment of gains in productivity, diminished variability and maintenance of positive results over time.