Custo da ociosidade na indústria: estudo de caso em uma empresa calçadista do nordeste brasileiro

• Main Authors: Alex Eckert, Roberto Biasio, Marlei Salete Mecca, Sheila Roloff
• Format: Article
• Language: Portuguese
• Published: Universidade Nove de Julho 2013-01-01
• Series: Exacta
• Online Access: http://www.redalyc.org/articulo.oa?id=81029238004

It is extremely important for companies to calculate the cost of idleness and know its impact on the final cost of a product. For this, it is essential that they know its causes, the necessary procedures for calculating it, and its impact on cost and / or profitability. Thus, in this study, we aim to deter- mine the cost of idleness of a shoe company using a case study approach. Based on the results of the field research, it became apparent that, over the three years that the company in this study was analyzed, the idleness rates, although apparently low, accounted for significant costs. Over time, these values were being added to the cost of their products, increasing their price and / or reducing profitability. In face of this evidence, we concluded that it is important for companies to not only determine the cost of idleness, but also its causes.