This study presents a decision support system-simplified in portuguese as SAD, specifically designed to small manufacturing companies. The research concentrated partly on the study of the disciplines involved in economic-financial analysis of companies, in way to recover the theories and more pertinent concepts, for, in a second stage, to apply them to the project of a decision support system of industries of small load. The SAD was conceived and validated in partnership with 107 small manufacturing companies of São Paulo. It uses Managerial Accounting and Microeconomic models as long as Industrial Engineering methods. The research priorizes practical relevant managerial issues. The SAD was designed to realize accurately and rapidly several analysis to support decision making. The following analysis were highlighted: profit-cost-volume, target rate of return, pricing, products' selection mix and make-or-buy decisions. Besides specifically financial management analysis, others relative to production planning were made available by the SAD, as materials requirements planning (MRP), capacity requirements planning (CRP), and the "Chart of weighted values" that supports lay out. The decision support system-SAD offered decision support to several small manufacturing companies, with effective improvement in their economical, financial and operational results.
ResumoNeste trabalho é proposto um procedimento para controle do consumo de materiais de pequeno porte. Os procedimentos apresentados procuram estabelecer objetivos predeterminados, relacionados aos materiais controlados por indicadores de produtividade. As perdas e desvios no processo produtivo são quantificados, e são criadas condições para ações efetivas, além de acompanhamento do fluxo de materiais na fábrica.Palavras-chave: produtividade de materiais; materiais de pequeno porte; procedimento para avaliação de produtividade.
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