UEP METHOD USED IN SMALL FRAMES FACTORY

Abstract

The article tells case study that aimed at to verify the applicable of the costing method UEP - Units of Effort of Production in a industry of small load that manufactures accessories for pictures, photo frame, baseboards, wheel-roofs and wheel-means. Methodology of the descriptive type was used, in the format of case study, with qualitative approach. Initially, a revision was made of the literature to respect of that costing method, where aspects are evidenced as historical, concepts, beginnings northerner, stages be traveled her/it to implement him/it, proceeding informative benefits and associated limitations. Soon after, the principal aspects of the study of accomplished case are presented, making a description of the focused company and the followed stages to try to implement the method UEP in the organization in screen. It is concluded by the applicable of those parameters in the context of this company of small load as well as it remained evident the importance of the knowledge of this method to improve the acting of the administration of costs of the entity.