Copos descartáveis: custos de produção em conformidade com a NBR 14.865

Abstract

This work aims to highlight the stages of the manufacturing process of disposable cups in a factory in Alagoas in accordance with NBR 14,865, of 07/06/2012, within a perspective of production costs that includes the Extrusion processes, Thermoforming and Recycling. The methodology consisted of a case study, based on registration in production orders and the relationship with the topics of the standard mentioned above. Each of the production levels mentioned make up a cost center, where the costing method used was absorption. This production process is standardized and predominant in industries in terms of manufacturing stages, so that, by relating them to the criteria defined in NBR 14,865, it will be possible to achieve harmonization between the quality and safety that are required of the product and the operating expenses necessary to achieve such result. Finally, as a result of non-compliance with the aforementioned standard, it will be possible to qualitatively evaluate the semi-finished material in the Extrusion cost center, as well as the finished product in the Thermoforming cost center; this managerial evaluation, within pre-established general production standards in a disposable cup factory, will be the greatest contribution that this work will offer. The immediate implication will be a great improvement in inventory control in the physical and monetary aspects, including facilitating the fulfillment of requirements such as block K, among other benefits, in the same way as verifying the importance of ABNT in this segment regarding the quality and safety of the final product offered by the manufacturer.