PROPOSTA DE EQUAÇÃO PARA O CÁLCULO DO CUSTO DE TRANSFORMAÇÃO DOS PRODUTOS PELO MÉTODO UEP

Abstract

Addresses the question of how to facilitate the calculation of the cost of transforming products through an equation in the context of the UEP method, with the objective of proposing a mathematical formula that facilitates the calculation of the cost of transforming raw materials into products in this form of costing. A methodology classified as qualitative, exploratory and in the format of a case study was used. The main result is the proof that the various calculation phases cited in the literature to implement the UEP method can be synthesized in an equation that encompasses the calculation of several steps and offers the unit value of the UEP in the period. Thus, it contributes theoretically by presenting a formula that tends to facilitate calculations and their interpretation. In addition, the breakdown into “parts” provides a detailed understanding of the steps that led to the final equation. As for the practical contribution, the formula developed can also encourage the use of the UEP method in the daily life of small companies, as the summarized configuration of this form of costing in a single equation allows for easier insertion into Excel spreadsheets or internal control software.