Os impactos da implantação da indústria 4.0 em uma indústria cerâmica no Piauí: um estudo de caso com abordagem na contabilidade gerencial

Abstract

Industry 4.0, by integrating production and administrative sectors through the use of advanced technologies, has increased organizational competitiveness and efficiency. In this context, managerial accounting plays a strategic role by providing information that supports more accurate decision-making. This study aims to analyze the impacts of Industry 4.0 implementation in a ceramic industry located in the state of Piauí, highlighting the role of managerial accounting in this process. Through a case study conducted in a ceramic company that uses advanced technologies in its production process, improvements were identified in production efficiency, product quality, and cost management, in addition to challenges related to increased fixed costs and local infrastructure limitations. The results reinforce the importance of managerial accounting as a strategic management support tool in scenarios of technological transformation.