Implantação de uma metodologia para cálculo dos custos de produção em uma indústria de galvanização eletrolítica.

Abstract

The present study aimed to create and implement an electronic spreadsheet for calculating and monitoring the costs associated with the electrolytic galvanizing process in a metallurgical company. The specific objectives were: to map the stages of the electrolytic galvanizing production process, identifying the inputs and operations involved; to identify the direct and indirect costs related to the production process; and to structure a control spreadsheet with automated calculations that allows for the periodic monitoring of production and operational costs. This was a descriptive research study with both qualitative and quantitative approaches, conducted through a case study in a company in the metallurgical sector. Data collection techniques included document analysis, participant observation, and interviews with employees involved in the production process, in addition to the analysis of production and cost control spreadsheets from the organization. The results showed that the implemented spreadsheet was efficient in recording and systematizing production and financial data, allowing the identification of monthly variations in the unit cost per kilogram galvanized. It was observed that higher production volumes were directly related to cost reductions. Furthermore, the tool contributed to improving input control, reducing waste, and providing consistent information for strategic decision-making. It is concluded that the use of simple tools, such as well-structured electronic spreadsheets, can represent a significant gain for industrial process management, especially in small and medium-sized enterprises. The proposed method proved to be viable, practically applicable, and contributed to strengthening the operational and financial control of the company studied.