ABSTRACT
      In today's intense internationalization of the economy the organizations are facing a new environment increasingly competitive. Therefore, they have to know their performance and diagnose the losses in the production process in order to remain competitive.
      The purpose and main contribution of this thesis is to propose a Technique that modifies the calculation of the performance indicator called Overall Equipment Effectiveness (OEE) indicator, obtained by applying the OEE methodology, exchanging its variable “Time” for the unit of measurement called Unit of Production Effort (UEP), generated by the UEP cost method. This technique allows companies to identify, select and measure the losses in their production process. This proposal provides the company, among other contributions, the identification of the workstations where inefficiencies are occurring.
      The proposal firstly develops a State-of.-the-Art that collects the most relevant cost systems and cost methods. It also includes the review of the UEP costs method, which is suitable for the allocation of processing and employee cost in order to unify the production process and to integrate them in a single unit of measurement. Moreover, the OEE methodology and its OEE indicator are studied in this State-of-the-Art, which are used to measure the performance of a company.
      Within the proposal, it is justified the use of the UEP cost method and the OEE methodology, due to the complementary relationship between each other. The UEP method unifies the productive capabilities and the products, putting them in a single unit of measurement, the UEP. The technique proposes to replace the variable “Time” of the OEE indicator, in the application of the OEE methodology, for the UEP unit.
      As result of the application of the proposed technique the indicator Overall Efficiency of the Operative Workstations (OEOW), which provides relevant information, from a top-down analysis, for identifying the workstations contribute more in the decrease of the Total Overall Efficiency indicator. This indicator represents the sum of all the OEOW indicators of the company’s workstations.
      Once the theoretical proposal has been developed, it is proceeded to its simulation into an industrial company located in the Polo Industria de Manaus, Amazonas (Brasil), in order to validate the elaborated technique. The generated results are analyzed and the inefficient workstations of the productive process are identified.
      Finally, it is described a set of general conclusions and future research lines, which have been gathered and consolidated during the period of maturation and development of the theoretical proposal and in its practical simulation.