Integração entre o planejamento e controle da produção e os determinantes de custos: um framework para indústrias gráficas

Abstract

The current economic scenario, coupled with the market competitiveness factor and increasingly higher levels of demand, has directly impacted the contribution margin of printing industries. Thus, to obtain competitive advantage it is necessary to review management practices and organizational processes, integrating them with the execution of business activities. The integration between production planning and control (PCP) and cost determinants points out internal opportunities in relation to physical and financial performance. Therefore, this study aims to identify the PCP activities and the cost determinants applicable to printing industries and to propose an integrative framework. To achieve the research objective the method used was Design Science Research (DSR). The development of the framework relied on elements from the literature and data collection steps in a printing industry. After developed, the framework was submitted to a Focus Group for validation and presented to specialists. The results of the validations indicate that: a) the framework is able to support the integration between the PCP activities and the cost determinants; b) it is possible to use the framework to integrate the PCP activities with the cost determinants; c) the framework contemplates all the necessary activities to integrate the PCP and the cost determinants; d) the framework is easy to understand and implement; and e) the framework is applicable to the printing industries to integrate the PCP and the cost determinants. Moreover, the specialists highlighted that the framework brings clarity about the cost determinants and their identification attributes to the printing industries and their relations with the PCP activities. Notwithstanding, it provides guidance to the impacts of cost determinants on the company's operations, promoting decision making with attention to operational efficiency.