Gestão financeira descentralizada: percepção dos gestores de escolas públicas estaduais acerca do programa dinheiro direto na escola

Abstract

The search for efficiency and effectiveness of the production process, leads companies increasingly to invest in technologies that reduce or eliminate wastes, increasing their competitiveness. Among these wastes lies idleness, the theme of this work. In order to know the importance of the correct measurement of the costs related to industrial leisure, this study aimed to measure the costs of factory idleness in a dairy industry. In order to reach this objective, a case study was carried out in a company located in the municipality of Palmeira dos Índios in the year 2018, through the collection of data found in documents with production reports and loss reports, programming map, cost and expenses, income statement and other documents provided by Accounting, Production Management and Production Planning and Control (PCP), for application of the methodology presented by Eckert et. al. (2013) in his work that studies the cost of idleness in a footwear company in northeastern Brazil. The main results indicate that there is an index of idleness in the studied company that is not currently identified by the managers, representing a considerable distortion in the unit cost of each product overvaluing the inventory and impairing its contribution margin.