Análise do método da unidade de esforço de produção (UEP) aplicado em um frigorífico de bovinos

Abstract

The present study demonstrates an analysis the Unit of Production Effort Method (UEP) in the efficiency measuring of beef cattle to decision-making to produce different cuts. The study of method was carried in a beef slaughterhouse located in the State of Rio Grande do Sul (RS). To make this study, it was developed a research of type descriptive and exploratory with nature qualitative through a case study. The results demonstrates that UEP is a production management tool that your main objective is demonstrate the real production effort that beef cattle consumed to be transformed into finished product. The study concludes that the fact resemble the assumptions Absorption costing system, the method UEP presupposes that decision-making management relative the constitution of an unit cost cannot be right in terms of subjectivity to distribution of 37,3060% indirect costs a beef slaughterhouse to products. In this sense, it presumes that decision-making management in the short term the Variable costing system is a good option.