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The present studydemonstrates like the use of the method pay for unity of effort of production, for calculation of the unit costs of several products produced by the same industry, can be used like tool for taking decision and like differential competitively for the manager of production, it tends in mind that the produced informations detail all the costs what it composes the product and his respective bottlenecks that can be raising the price of the product. The study of the method was carried out in an enterprise that acts in it slaughter and processing of meat of chicken, located in the Parana. To carry out this study, was developed a descriptive concluding research, making use of primary and secondary data. The methodology presents still many forms of being analysed the process of industrialization and the potential products that produce more profitability inside the existent portfolio in the enterprise, maximizing in this form the results. Through the example that will be presented, will be able to be visualized the unit costs of each product and to understand the itinerary of this product with his respective posts of work and the efforts employed in each stage of the manufacture. In power of the informations produced by the methodology of funding for UEP the manager will be able to carry out an analysis comparing the products, his efforts and identifying opportunities of reduction of costs making possible in this way a bigger competitiveness of his final product.

Aplicação e utilização do método unidade de esforço de produção (UEP) para análise gerencial e como ferramenta para o aumento da competitividade