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In an environment characterized by high competitive, it became indispensable the search for excellence in enterprise performance patterns. In such context, it is required that the companies measure their internal processes control, in order to eliminate losses related to inappropriate use of resources. In this context, this paper develops a model for the control for the production system operational performance, using cost evaluation and capacity planning. The objective is to emphasize the cost shares related to the production, as well as the system inactivity costs, investigating their impact on the final result. To evaluate the efficacy of the model, it was applied to a manufacturing company of plastic materials for construction, in a system with multi-products and multi-machines.

Controle do desempenho operacional na indústria plástica: uma abordagem estruturada para a avaliação de custos e planejamento da capacidade