FORMAÇÃO DE CUSTO NO PROCESSO DE USINAGEM EM TORNO AUTOMÁTICO CONVENCIONAL X TORNO AUTOMÁTICO CNC

Abstract

The present work proposes an approach for the consideration of the costs and the price formation employed in the optimization of the economic conditions of the machining for the mechanical turning process. Determine the economic viability as well as ensure product quality and make the choice of machine tool equipment that best meets the manufacturing process. The theory presents the concepts, forms and models of cost formation system used in companies. Applied to a machining company, where data were collected from a batch of pistons for automotive brake assembly. Data were collected on conventional automatic lathes and CNC automatic lathe. The results of the data collection were compared with the purpose of showing the need to opt for CNC machining.