Composição e valoração do custo da hora-homem e da hora-máquina nos processos de fabricação: um estudo de caso

Abstract

The main objective of this study is to determine the composition and value of man-hour and machine-hour used in the manufacturing processes of an industry located in Santa Maria, Rio Grande do Sul state. The study achieved its objectives by applying the descriptive method with a qualitative approach. Data were collected through a semi-structured interview, literature, documentary research, observation, content analysis and case study. It was possible to identify the composition of the cost of man-hour which consists of basic salary values over social and labor charges. It showed that the cost of man-hour used in the cutting industry is valued at R$ 14.78 and at the conformation/fold ing sector, imported at $ 14.45. The Printing Sector has the man-hour valued at R$ 14.02. In tinsmith industry, imported by R$ 11.01. The Welding industry, that time is R$ 16.53. On the other hand, the painting industry imported by R$ 13.89, and finally, the tooling sector costs R$ 16.60 for the man-hour used, being it the department that has the greatest calculated cost. Still, it was found that the time-machine consists of the costs of depreciation, electricity, maintenance costs and consumables plus the amount of man-hour. Thus, the values an hour-machine allocated in the productive sectors imported in: the cutting sector, R$ 147.99; conformation\folding sector, R$ 375.97; Printing Sector, R$ 176.57; tinsmith sector R$ 104.06; welding sector, R $ 328.94; Painting sector, R$ 58.30; and in the tooling industry, R$ 93.74. It stands out so that the Conformation\folding sector was the one with the higher time-machine cost, followed by the welding sector.