The planned transfer of the company‘s factory led to application of Lean manufacturing in the production process, aiming at the design of the new floor plan and optimization of the production capacity. In addition to creating documented alternative functional floor plans, the study resulted in a functional model that correlates the profile of the products with the demand for raw materials and resources. This model was used, in the second phase, for the design of a cost budget system and the preparation of the 2008 operational plan.

ELTOP PRODUCTION MANAGEMENT
ELTOP is a revealing example of the evolution of a constantly growing company in a market with too many products and combinations, as well as


