Influência dos gastos em manutenção sobre a margem de contribuição unitária: um estudo da adoção de uma ferramenta de apoio a tomada de decisões em jogos de empresas

This study has analyzed the relationship between the maintenance costs and the reduction in unit variable costs of production in the decision-making regarding the spending on maintenance presenting a predicitive model. The theory has used topics referring to maintenance, business games, acoounting and economic fundamentals of the costs. The research method used in this study was a study case, using an exploratory and applied research method used in this study was a study case, using an exploratory and applied research, from the experiential learning laboratory managemeent, where some data were collected from the reports of each round. These data were analzed for their influence on the unit contribution margin of products. The prediction technique used was multiple linear regressions to create a mathematical model to support decision-making. The prediction tool created helps in decision-making, and the variantion in spending on maintenance indicates a consistent contribution margin in the game and answers the research problem proposed.