COMPARING METHODS OF COSTINGS: UNIT OF PRODUCTION EFFORT (UEP) AND SIMPLE APPORTIONMENT

Abstract

The current competitive environment has exerted constant pressure on all companies and, therefore, the control and management of costs with the optimization results are of fundamental importance for the continuation of this scenery. In this sense, this paper presents a comparison between the cost method of Assessment traditional method based on single and Unit of Production Effort - UEP. The study ranks quality as the primary data were collected and analyzed using these methods of cost. Sorts are also in the case study because the study was conducted at the processing plant, milk Eleva Alimentos S/A unit of Santa Rosa/RS. It was found that using the method of Simple Apportionment, products whose cases were not exactly received the same percentage allocation, and so ended up paying for a product to another. However, it is concluded that the implementation of the UEP method such distortions were quantified and valued using a more realistic allocation of costs, which considers the efforts made in the manufacturing process of each product.