Analysis of effects on budget variation: A tool to help reduce manufacturing costs
Abstract
This work aimed to develop a work tool that would allow the company to identify the causes of the most penalizing cost variations in relation to its budget. Initially, the productive sectors complained about unit price increases, without keeping up with the progress that could be made. This tool separates the influence of changes in production volume, unit price and specific consumption of materials, in order to make clear the performance that is being obtained by the factory and its origin. As a result, it is possible to identify the causes of budget variations, as well as actions to return to the norm, helping the industry to meet its manufacturing cost budget engagement.
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Copyright (c) 2023 Andresa Deoclídia Soares Côrtes, Antônio Henriques de Araújo Junior, Celso Francisco de Moraes, Francisco Santos Sabbadini, José Glênio Medeiros de Barros, Laura Dutra de Abreu, Maria da Glória Diniz de Almeida, Nelson Tavares Matias, Nilo Antônio de Souza Sampaio , Rita de Cássia da Silveira Marconcini BittarAuthor(s)
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Andresa Deoclídia Soares Côrtes
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Antônio Henriques de Araújo Junior
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Celso Francisco de Moraes
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Francisco Santos Sabbadini
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José Glênio Medeiros de Barros
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Laura Dutra de Abreu
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Maria da Glória Diniz de Almeida
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Nelson Tavares Matias
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Nilo Antônio de Souza Sampaio
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Rita de Cássia da Silveira Marconcini Bittar