Processo Produtivo Básico: Um estudo de caso da aplicação das regras dos Controles de Pontos e Peças (CPPs) para as motocicletas industrializadas

Abstract

This paper analyzes the application of the Basic Production Process (BPP) rules, focusing on the Control of Points and Parts (CPPs) in the industrialized motorcycle sector in Brazil. The BPP is a minimum set of manufacturing operations required by the Brazilian government for industrialized products to benefit from tax incentives, especially in the Manaus Free Trade Zone. The case study examines how these rules affect the motorcycle production process, highlighting the challenges faced by companies in their implementation, the impacts on the production chain and the importance of the CPPs as an instrument for monitoring and controlling compliance with the production stages. The research shows that the correct application of the BPP and CPP rules is essential to guarantee tax benefits and stimulate regional industrial development, while promoting companies' competitiveness and legal compliance.