MANAGEMENT POTENTIALS OF THE UEP METHOD (PRODUCTION EFFORT UNIT)

Abstract

The UEP method (Production Effort Unit) is based on the unification of production, using measures of equivalence between products to compare them. Therefore, in addition to being used to fund products, it serves as an additional tool in generating information that supports cost management. The objective of the research is to identify the managerial potential obtained with the use of the UEP method. It is a descriptive research with qualitative and quantitative analysis. Data collection took place through the Delphi method, with researchers, consultants and accountants who dominate the concepts and the practical application of the Equivalence Methods, totaling 15 respondents. The responses obtained in the first round of the Delphi method were used to calculate several measures of central tendency, particularly the interquartile range to determine the level of consensus of the responses. In the second round, only the questions in which the answers did not show consensus were considered, in addition to the increment of new questions suggested by the respondents, in the first round. The results show that the UEP method is easy to implement and does not depend exclusively on large investments in software and hardware. In addition, it is suggested that the method is not exclusive for use in costing products, being a very useful tool in managerial and strategic decisions.