As práticas adotadas para a redução dos custos na produção de colchões de molas: um estudo de caso na empresa socimol indústria de colchões e móveis ltda

Abstract

The objective of the research was to identify the practices adopted by Socimol Indústria de Colchões e Móveis Ltda., Which promote the reduction of costs in the production of spring mattresses. Regarding the methodology, the research had a qualitative approach. The structured interview was used for data collection, with 16 (sixteen) open questions and direct observation. The results obtained were: use of the absorption cost method and for managerial purposes, other methods, such as the ABC, adopt as a costing method the actual cost, as a cost accumulation system, the cost per process. Costs are monitored and compared at different frequencies. Software, spreadsheets, departmental costing, breakeven, markup are the means used for knowledge and cost control. The practices adopted to reduce costs are: investment in new technologies; Skilled labor; Value chain analysis; Analysis of cost determinants; Analysis of the target cost; Costs for quality control and ISO 9001 certification; Analysis of costs to serve; Formation of the sale price; Analysis of the viability of product permanence; Monitor the launch of the competition; reverse logistic. In a general context, the research contributed to highlight the importance of cost accounting information, to verify that the practices adopted are a result of the long term view of the managers, as to the continuity of the company, to increase its participation in the market, and to assume A social or environmental commitment, and this adds value to the product that is produced.