Aiming to constantly improve their working processes, Granfino is improving the way of calculation and evaluation of its production and administrative costs through “Activity-Based Costing Management”.

To accomplish this task, the Granfino enlists the help of Vector Consulting, which since September 2010 has been designing the working processes of the company, redesigning and updating the way costs and expenses are controlled, in addition to preparing all the Sales Budget and Expenditure for the year 2011, building a new way of working.

To know the provenance of such costs and expenses had to be built, which is called in technical language, the “process tree” that shows all activities necessary to produce Granfino products, since the purchase of raw material, through packing to transportation to our customers; what machines and how much raw material will be used, how many hours are needed, packaging, energy, water, etc..

Moreover, it was necessary to update all the internal “addressing” – the Cost Centers and Chart of Accounts – accounting machines and putting people where they really are today, since this information did not reflect the reality of most current work on account of changes and improvements.

Another important change was the improvement of the process of generating information through the Service Orders, or used to ask repair or reform, where all maintenance will be recorded, measured and recorded in Datasul system. Orders Production used to plan and monitor the production process are also being reformulated to meet these new needs.

Thus, Granfino and their managers have at their disposal modern analytical tools for assessing quickly the changes necessary to remain competitive in the market.

Source: Granfino Informa – Year VI – January 2011 – No. 62