Gestão estratégica de custos baseada na programação matemática no setor cerâmico estrutural

Abstract

This study aims to evaluate the contribution of a mathematical programming model in the management of cost determinants in a structural ceramic transformation industry. The research was developed as a single case study, of an applied nature, quantitative-qualitative and descriptive approach. For data collection, the case study protocol was used, structured from the research overview. As a field procedure, interviews, on-site visits and collection of documentary information were carried out. It was concluded that the quality determinant may have a greater influence on operations, since at the end of the production process there is a reduction in the industry's revenue impacted by the outputs of the products. Considering this factor, the implementation of the change in the “product mix” may not be beneficial today, due to the increase in the proportion of second and third line products. This implies restructuring and investments in productive resources to improve the performance of this determinant for the validation of the proposed models. Based on the simulation of production scenarios by mathematical modeling and operating under their current production conditions, the ceramic industry will be able to change its production mix and increase the contribution margin by R $ 48,068.81.