Desenvolvimento de uma metodologia de análise de custos: uma aplicação na laminação contínua da Vallourec & Mannesmann Tubes do Brasil

Abstract

This paper seeks to develop a methodology for costs analysis able to take into account the differences between the languages of the technical staff and the senior management staff in order to maximize the financial outcome of the company. This methodology is characterized by a systemic view of the process of being inserted on the PLAN stage of the PDCA method to subsequent deployment of a big problem in series of small problems originated from the greater and its effects on the process. This methodology was employed in Vallourec & Mannesmann do Brasil in order to reduce cost with important tools in the process of continuous rolling. The results show its great potencial for reducing costs based on the interaction between the financial goals of the company and the actions of the shoop floor.