Estudo de maximização de lucros em uma panificadora de supermercado de médio porte

Abstract

Operational Research (PO) is a decision-making tool that is based on the company's data and indicates the most rational way of proceeding, contributing to its continued competitiveness in the market. In this context, the work aimed to present a model for determining an optimal production mix, which maximizes the profit of a bakery in a medium-sized supermarket. A bibliographic review was carried out on the importance of Operational Research in decision making and profit maximization through models. To determine which items would be the object of the profit maximization study, the ABC Curve was used as a method of prioritizing items due to billing, since the bakery's production mix has a large number of items. After prioritizing the items, items A of the curve were adopted as the object of study and the costs with labor, electricity, raw materials and packaging were calculated, based on the data collected on the spot. For the determination of the model, linear programming was applied, using the simplex method through the solver present in the Excel® software, as production restrictions, it was determined based on the case study maximum and minimum quantities to be produced for each one items, and availability of labor to produce them, for a period of one month. A mathematical model with 38 decision variables was developed, which included all items classified as A on the ABC curve, with an objective function relating the quantity to be produced for each of the variables and their unit profit, and the minimum restrictions and maximums to be produced and hours available for production for each of the sectors, totaling 79 restrictions.n increase of 8.84% in the company's profit was obtained, estimated based on a new production plan, with changes in the sale prices of items with a negative margin and 7.83% without making changes in the company's scenario. With the study it was concluded that it is possible to maximize profit, using PO, as long as the products and respective quantities determined by the proposed model are followed in production. In the sensitivity analysis, it was noted the existence of idle hours of work, but they are used in the production of items of classes B and C of the Abc curve, in the sensitivity analysis it was noted that the maximum quantity restriction to produce is the highest limiting factor, to obtain a greater increase in profit. As a suggestion for future study, demand forecasting and maximization studies are used for items B and C of the ABC curve for the bakery's productive sectors.