Beschreibung:
<jats:p><p>Micro and small enterprises, such as those that typically make up the baking industry, usually lack the resources to invest in complex management tools. A relatively simple alternative to help in cost control and evaluation of productive performance is the Production Effort Units (UEPs - from the Portuguese Unidades de Esforço de Produção) method, which is usually applied to industrial enterprises. This study aims to present consistent evidence that the UEPs method is applicable to a bakery and, to this end, a case study was developed in a small bakery in João Pessoa/PB, using the theoretical basis presented by Bornia (2010) and Kliemann Neto (1994). This work has a descriptive purpose, in which bibliographic research, documentary research and case study were used as methods. The research is classified as qualitative and quantitative, and data collection was based on company documents, timing, unstructured interviews and observation of the production process. The case study demonstrated that the UEPs method was implemented with the use of common spreadsheets, providing the transformation costs and the indicators for the control of productive performance. The results suggest that the UEPs method is applicable to the baking process. </p></jats:p>