This paper presents an enterprize management technic based in cost analysis. It allows the rational use of natural resources utilized in industrial process units, highlighting the ational use of energy among others. The methodological approach of this work consists in identify the influence of parameters defined by preoperating decisions on the enterpize's proprietary and installation costs. As example, the Brazilian cement industry case is related. The case study conforms the importance of the pre-operating decisions as a relevant factor in minimizing the cost of a industrial process unit.
Project management; industrial accounting; cement industry