Mensuração e avaliação dos custos ocultos no setor de ... - CT-UFPB

ABSTRACT
The objective of this thesis is to combine management tools to identify, measure and
evaluate the costs of industrial maintenance activity in an mining industry, in order to
verify the existence of hidden costs. The methodology is based on three aspects. The
first was the use the FMEA tool in parallel with the cost tree as a determinant for the
classification of maintenance activities in order to identify and separate activities
according to the predetermined classification: preventive replacement (SP), preventive
restoration (RP), predictive inspection (IP), functional inspection (IF), operational
service (OS), corrective maintenance (CM), functional repair (RF). The classification
obtained by the FMEA was used as director of the cost measurement by the RKW
costing system. The second aspect consisted in calculating the maintenance activities
by two ways. The first of them is based on the conventional term Cman = CMAT +
CMO + CFer + Cinv (formula 2, where Cman is maintenance cost, CMAT = material
cost , CMO = labor force cost, CFer = tooling costs and Cinv = investment costs) . The
second is represented by the formula Cman = CP + CC + Cf (Cman = maintenance
cost, CP = cost with prevention activities, CC = cost with corrective activities and Cf =
cost due to failure) proposed by Almeida (2001). To use the formula Cman = CP +
CC + Cf was required the development of the terms that allow the calculation of the
term Cf, with the identification of the hidden costs from activities qualitatively classified
and associated to costs of non quality (CNQ ) and costs of low productivity (CPD). The
third and final point was characterized by the use of Life Cycle Cost (LCC) to check
the impact of the two ways of calculating the costs of maintenance in four situations
presented and customarily experienced in day-to-day maintenance, that are: to
continue providing maintenance, reform partially or completely the existing equipment
or replace the equipment for a new one. Thus, we obtain the following final results: (1)
the establishment of a classification determined by the FMEA tool that allowed to
identify and measure in the maintenance activity the failure factor costs (Cf) and also
be used new ways to calculate the maintenance activity and consequently associate
with the measurement of hidden costs in this activity. (2) Both, the conventional way of
calculating the cost of maintenance and the form proposed by the formula Cman =
CP + CC + Cf, should be used together and in a complement way; (3) the LCC tool,
as the using of the two ways to calculate, has managed to rank the 4 situations,
proposed in the following way: restore partially (situation 3), maintain the condition of
the current maintaining ( situation 1), restore totally (situation 4) and replace for a
new equipment (situation 2).
Keywords: Hidden Cost . FMEA - Analysis of Failure Modes and Effects. LCC - Life
Cycle Cost