Aplicação das práticas de produção enxuta e contabilidade de custos ecológicos na sustentabilidade de uma empresa automobilística

Abstract

The Lean Manufacturing practices are widely disseminated in automotive industry and have an objective to eliminate wastes and reduce costs. From results of manufacturing success results, this concept expanded to administrative departments, and currently applies to environmental waste, called Green Lean. Currently, the society has demanded attitudes from companies to reduce environment impacts derived from manufacturing processes and to reduce emissions from greenhouse gases. The usage of Ecological Cost Accounting (ECA) is a theory for the companies to measure these impacts and then apply practices to solve them in an economically feasible, with social attitude and environmentally correct. Thus, this study aimed to apply the Lean Manufacturing practices together with ECA’s theory in a automotive company, in order to verify their gains in Economic, Social and Ecological Dimensions. Thus, a study of case was developed in a Brazilian automotive company, in which was implemented a Lean Manufacturing project and their economic, social and environmental gains in a period of seven years period. The results show that it is possible to mix Lean Manufacturing practices with ECA’s theory, in order to minimize company’s social and ecological impacts,. It was verified that the company obtained a reduction of electrical energy consumption over 2.803 thousand kW/year and a cost reduction about R$ 118 thousand/year, improving their image for the society and reducing employees efforts, reducing their emissions in 481 t of CO2, which can be commercialized as carbon credits.