Abstract:This paper aims to discuss the concepts and fundamentals of the Production Effort Unit (PEU) method and demonstrate the benefits provided with its results verified from the case studied, ie, a company of metal mechanical sector. From the bibliographic review it was possible to highlight the characteristics of this method to determine production costs based on a common indicator to unify the cost. Thus, it was possible to know production processes and production management. The method excels in companies with h… Show more
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