Unity Effort of Production (UEP) as a Method of Costing: Implementation of the Model in a Dairy Industry
DOI:
https://doi.org/10.47179/abcustos.v4i1.66Keywords:
UEP, Method of costing, Dairy Products.Abstract
The UEP method is based on the notion of effort in production, that is, the effort made by a machine running, the human effort, the effort of the capital, effort and energy applied directly or indirectly applied. This method also provides the cost of processing of products, numerous other benefits of extreme usefulness in industrial management. This article aims to highlight the applicability of the method of the unity effort of production - UEP in a production line for the dairy industry as a method of cost. This is a work through a case study, dealing with the problem and quantitative approach bibliography basement. After analyzing the results, it was possible to establish the efficiency of the method in the industrial sector, but mainly to show the steps deployment. It was concluded that the method described UEP work along that proves to be quite appropriate as a method of costing.
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Copyright (c) 2020 João Francisco Morozini, Daiane Cambruzzi, Fábio Vianei Balen

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.