Submitted by Mariana Dornelles Vargas (marianadv) on 2015-05-12T20:17:52Z No. of bitstreams: 1 proposta_ferramenta.pdf: 2337946 bytes, checksum: 0c30e57b5937580a6c29049ce4d68e8f (MD5) / Made available in DSpace on 2015-05-12T20:17:52Z (GMT). No. of bitstreams: 1 proposta_ferramenta.pdf: 2337946 bytes, checksum: 0c30e57b5937580a6c29049ce4d68e8f (MD5) Previous issue date: 2011 / Nenhuma / O pensamento enxuto tem provocado mudanças representativas nas áreas produtivas. Estas alterações vêm sendo medidas equivocadamente pelos sistemas de gestão financeira, em razão de os pressupostos ainda estarem embasados na mentalidade de produção em massa, defendendo que as otimizações locais isoladas traduzem a otimização global da empresa. Diante disso, é possível afirmar que a contabilidade tradicional não é capaz de prover as informações necessárias à correta tomada de decisão em companhias enxutas. Maskell e Baggaley (2004) enfatizam as necessidades de alinharem-se as metas do lean com as práticas financeiras. Com isso, o interesse no método da contabilidade enxuta torna-se um subproduto de interesse em todo o movimento enxuto de uma companhia. O pensamento enxuto tem por finalidade melhorar os negócios, concentrando-se naquilo que o cliente deseja, seja o cliente interno e/ou externo, eliminando etapas e processos que não agreguem valor. A Contabilidade Enxuta faz parte deste movimento, assim como todas as demais formas utilizadas para alcançar a melhoria contínua do negócio. Para o cumprimento do objetivo proposto, utilizou-se a metodologia de estudo de caso, com a aplicação em uma empresa do setor de equipamentos rodoviários fora de estrada. Como resultado, desenvolveu-se uma ferramenta capaz de medir e analisar o grau de aderência dos processos contábeis frente aos conceitos do modelo Lean Accounting. / Lean thinking has caused changes in the representative production areas. These changes have been mistakenly measures for financial management systems, because of the assumptions are still grounded in the mentality of mass production, arguing that the isolated local optima reflect the companys global optimization. Therefore, we can say that traditional accounting is not able to provide the information necessary for correct decision making in lean companies. Maskell and Baggaley (2004) emphasize the need to align themselves with the goals of lean financial practices. As a result, interest in lean accounting method becomes a byproduct of interest in the whole movement a lean company. Lean thinking aims to improve business, focusing on what the customer wants, is the internal customer and / or external processes and eliminating steps that add no value. Lean Accounting is part of this movement, as well as all other tools used to achieve continuous improvement of the business. To achieve the objective proposed, we used the methodology of case study, with the application in a company in the road off-road equipament. As a result, we developed a tool to measure and analyze the degree of compliance of accounting processes forward the concepts of Lean Accounting model.

As organizações do setor público são normalmente associadas a processos lentos, burocráticos e que geram resultados insuficientes. Em função disso, têm crescido as exigências relativas ao desempenho dos órgãos do setor público. A aplicação dos conceitos Lean é uma alternativa para reduzir as perdas do setor púbico e aumentar a eficiência no uso dos recursos. Nesse contexto, este estudo tem como objetivo analisar e propor melhorias no processo de contratação de obras de uma universidade pública, com foco na eliminação das perdas, através da utilização do Mapeamento do Fluxo de Valor (MFV), bem como identificar barreiras para a aplicação do MFV e das melhorias identificadas por meio dessa ferramenta. A estratégia de pesquisa adotada foi o estudo de caso aplicado ao processo de contratação de uma obra na Universidade Federal de Mato Grosso (UFMT). Com base no MFV, foram propostas melhorias no processo, sinalizando para uma possível redução do lead time de 1.242 dias para 380 dias. Através da aplicação do MFV, também foi possível identificar barreiras para implantação dos princípios lean, como a falta de padronização dos procedimentos, falta de visão sistêmica do fluxo do processo por parte dos gestores, deficiência na capacitação dos servidores, falta de foco no cliente final e dificuldades de adaptar conceitos a práticas. Pelos resultados obtidos, é possível afirmar que os procedimentos administrativos, no contexto de obras em uma universidade pública, podem ser melhorados com a aplicação do MFV. / Public organizations are usually associated to slow bureaucratic processes with little result. Therefore, there is a growing demand for higher performances in the public sector. Using lean concepts is an alternative to reduce the losses in the public sector and enhance the efficiency of recourse use. The research herein presented is aimed at analyzing and proposing improvements in the bidding process for construction works within a public university, focusing on loss elimination, through the use of Value Stream Mapping (VSM). Besides, we intend to identify obstacles to using VSM and the benefits that come from the use of such tool. We have done a case study about the bidding process for construction works within the Federal University of Mato Grosso (UFMT). Based on VSM, we suggested improvements to the process through a possible reduction of the lead time from 1242 days to 380 days. By using VSM, it was also possible to identify obstacles to the lean principles, such as the lack of procedural standardization, the fact that managers do not have a systemic view of the process stream, employees’ need for training, lack of focus on the end client and difficulties to adapt concepts into practices. From the results, we can affirm that administrative procedures in a public university can be improved by using VSM.

<p> </p><p> </p><p>I centrala Umeå finns det 18 stycken hotell, som sällan är fullbelagda. Gästerna har således relativt stora valmöjligheter när de ska välja hotell. Det mest logiska är att en gäst väljer det hotell som efter sina förutsättningar och de förmåner de kan erbjuda ger kunden en upplevelse som möter eller överträffar kundens förväntningar. Många av kunderna idag ställer högre krav på företag och leverantörer än tidigare och tack vare Internet har de större möjligheter att undersöka och jämföra de olika företagens utbud och erbjudanden innan de gör sitt val. Hotell som i grunden har samma kunderbjudande, dvs. övernattning, kan möjligtvis ha svårare att framhäva de fördelar deras hotell har i jämförelse med konkurrenters då erbjudandena i kundens ögon kan uppfattas som likvärdiga. En av utmaningarna för hotellen är således att skapa konkurrensfördelar genom kundvärdet.</p><p>Konkurrensen mellan hotellen är en stark drivkraft för att vilja förbättra sin verksamhet på samtliga plan och framförallt att arbeta med kontinuerliga förbättringar i utformningen av arbetsprocesserna. Vi har utfört en kvalitativ studie med fokus på hotellbranschen som syftar till att undersöka det kontinuerliga förbättringsarbetet i arbetsprocesserna genom konceptet Lean. Genom intervjuer med respondenter på managementnivå och från den operativa verksamheten som kompletterats med observationer har vi försökt skapa förståelse för Leans arbetsmetoder från ett serviceföretags perspektiv. Vi har med studien försökt finna nya metoder för de undersökta hotellen att skapa ett mervärde till sina gäster då dagens konkurrensutsatta marknad kräver detta. Genom att identifiera slöseri i receptionsprocesserna kan hotellen ”göra mer med mindre” och förbättra och effektivisera sina resurser. Teorierna vi har använt oss av utöver Leanteorierna har stark koppling till att få en förståelse för konceptet Lean. Det är teorier som berör kvalitetssäkring och hur man leder sin personal för att påvisa att samspelet mellan ett kvalitetstänkande hos företagen och insatser för att leda personalen utgör en viktig värdebas för Lean.</p><p>Studien visar att hotellen har förutsättningarna för att anamma Lean konceptet i sina verksamheter och beroende på om de enbart väljer att införa vissa förändringsmoment eller att anta en helhetssyn genom ett Lean perspektiv kan det slutliga resultatet skifta. Vi anser att det skulle underlätta om Lean filosofin förstods av samtliga medarbetare för ett bättre mottagande av förändringarna vilket kan leda till ett bättre resultat. Personalen är stommen som verksamheten vilar på och det är ytterst viktigt att få sina medarbetare att vilja arbeta i rätt riktning för att förändringarna ska få genomslag.</p><p> </p>

I centrala Umeå finns det 18 stycken hotell, som sällan är fullbelagda. Gästerna har således relativt stora valmöjligheter när de ska välja hotell. Det mest logiska är att en gäst väljer det hotell som efter sina förutsättningar och de förmåner de kan erbjuda ger kunden en upplevelse som möter eller överträffar kundens förväntningar. Många av kunderna idag ställer högre krav på företag och leverantörer än tidigare och tack vare Internet har de större möjligheter att undersöka och jämföra de olika företagens utbud och erbjudanden innan de gör sitt val. Hotell som i grunden har samma kunderbjudande, dvs. övernattning, kan möjligtvis ha svårare att framhäva de fördelar deras hotell har i jämförelse med konkurrenters då erbjudandena i kundens ögon kan uppfattas som likvärdiga. En av utmaningarna för hotellen är således att skapa konkurrensfördelar genom kundvärdet. Konkurrensen mellan hotellen är en stark drivkraft för att vilja förbättra sin verksamhet på samtliga plan och framförallt att arbeta med kontinuerliga förbättringar i utformningen av arbetsprocesserna. Vi har utfört en kvalitativ studie med fokus på hotellbranschen som syftar till att undersöka det kontinuerliga förbättringsarbetet i arbetsprocesserna genom konceptet Lean. Genom intervjuer med respondenter på managementnivå och från den operativa verksamheten som kompletterats med observationer har vi försökt skapa förståelse för Leans arbetsmetoder från ett serviceföretags perspektiv. Vi har med studien försökt finna nya metoder för de undersökta hotellen att skapa ett mervärde till sina gäster då dagens konkurrensutsatta marknad kräver detta. Genom att identifiera slöseri i receptionsprocesserna kan hotellen ”göra mer med mindre” och förbättra och effektivisera sina resurser. Teorierna vi har använt oss av utöver Leanteorierna har stark koppling till att få en förståelse för konceptet Lean. Det är teorier som berör kvalitetssäkring och hur man leder sin personal för att påvisa att samspelet mellan ett kvalitetstänkande hos företagen och insatser för att leda personalen utgör en viktig värdebas för Lean. Studien visar att hotellen har förutsättningarna för att anamma Lean konceptet i sina verksamheter och beroende på om de enbart väljer att införa vissa förändringsmoment eller att anta en helhetssyn genom ett Lean perspektiv kan det slutliga resultatet skifta. Vi anser att det skulle underlätta om Lean filosofin förstods av samtliga medarbetare för ett bättre mottagande av förändringarna vilket kan leda till ett bättre resultat. Personalen är stommen som verksamheten vilar på och det är ytterst viktigt att få sina medarbetare att vilja arbeta i rätt riktning för att förändringarna ska få genomslag.

Packaging has a major impact on the activities performed in a logistical value chain. Packaging can improve or decrease the efficiency of the outbound logistics process. It is therefore important to consider the activities and the value that they add to the overall process. ROL International is a Swedish store interior manufacturer that design, produce and distribute their products on a global basis. One of their basic products is the shelf concept. ROL wants to improve their efficiency and consider a change in the packaging method for the shelf concept. Two alternative packaging methods have been suggested and ROL want to know if either of the two alternatives would result in increased efficiency. The purpose of this report is to evaluate the two packaging alternatives and their impact on the activities connected to the outbound logistics at ROL International. Since the study was conducted at request from ROL International, it is considered as a qualitative single case study. Observations, mainly at ROL’s warehouse but also through an observation at one customer’s premises, were used for determination of the activities included throughout the studied process. In addition to the observations, interviews were conducted with key persons concerned with the effects of a change in packaging method. Secondary data in form of order and shelf statistics were important for the study due to its impact on the frequency in which the studied activities are performed. The study found that neither of the two suggested packaging alternatives are suitable for implementation in the present situation. This is mainly because of the increase in activities needed to perform the packaging of shelves, which would result in increased cost that cannot be justified through enhanced customer service and higher quality. More-over, the study also found that the current process for picking customer orders are ineffi-cient and might require a restructuring of the warehouse operation in order to become more efficient.

One of the major change efforts for the construction industry is lean construction. This thesis analyzes the practices of the construction companies in Turkey from the lean construction perspective. Prior to the analysis in question, requisite information about change in the construction industry, lean thinking and lean construction will be presented. A questionnaire, based on a lean construction model, is used to survey the practices and gather the data for the analysis. Various statistical analysis methods are performed on the gathered data to make inferences. According to these analyses, the lean construction characteristics of the construction companies will be discussed and the recommendations for improving the lean conformance of the construction companies will be presented.

<p>Packaging has a major impact on the activities performed in a logistical value chain. Packaging can improve or decrease the efficiency of the outbound logistics process. It is therefore important to consider the activities and the value that they add to the overall process. ROL International is a Swedish store interior manufacturer that design, produce and distribute their products on a global basis. One of their basic products is the shelf concept. ROL wants to improve their efficiency and consider a change in the packaging method for the shelf concept. Two alternative packaging methods have been suggested and ROL want to know if either of the two alternatives would result in increased efficiency.</p><p>The purpose of this report is to evaluate the two packaging alternatives and their impact on the activities connected to the outbound logistics at ROL International.</p><p>Since the study was conducted at request from ROL International, it is considered as a qualitative single case study. Observations, mainly at ROL’s warehouse but also through an observation at one customer’s premises, were used for determination of the activities included throughout the studied process. In addition to the observations, interviews were conducted with key persons concerned with the effects of a change in packaging method. Secondary data in form of order and shelf statistics were important for the study due to its impact on the frequency in which the studied activities are performed.</p><p>The study found that neither of the two suggested packaging alternatives are suitable for implementation in the present situation. This is mainly because of the increase in activities needed to perform the packaging of shelves, which would result in increased cost that cannot be justified through enhanced customer service and higher quality. More-over, the study also found that the current process for picking customer orders are ineffi-cient and might require a restructuring of the warehouse operation in order to become more efficient.</p>

This research project aims to develop a novel A3 thinking approach to support knowledge driven design that aids the generation of decision making within a Lean Product and Process Development (LeanPPD) environment. This research comprises the development of a new A3 template as a technique of problem solving in product design, the adoption of a reflection practice structured in a new A3 template for knowledge capture and sharing, and the generation of the process of using the A3 thinking approach for effective implementation. Providing useful knowledge as a design reference to generate decision making at the initial stages of product development in product design helps the designers to prevent recurrence of the same problem, eliminate design mistakes and enhance design decision. In order to achieve a novel A3 thinking approach, a research methodology consisting of four phases was developed. The first phase synthesises the A3 best practice through literature and documentation reviews. The gap analysis and results from the reviews have identified several problem-solving approaches and learning cycles that have to be considered in the research. The second phase is to evaluate the approaches and their impacts and applications in product design. In order to complete this, several research methods are selected and performed (e.g. focus group and semistructured interview) within the collaborative companies. The third phase is to develop the A3 thinking approach by utilising the LAMDA learning cycle, developing a new A3 template or so-called A3LAMDA, adopting the reflection practice and generating the process of using the new A3 thinking approach. Finally, the validation of the new A3 thinking approach through industrial case studies and expert judgements have been performed. This approach has been implemented in the automotive sector and was applied to four industrial case studies and six A3LAMDA reports were collected. As a result of the findings of this research, the utilisation of the A3 thinking approach aided the generation of knowledge driven design in product design by integrating the knowledge management capabilities; knowledge creation, capture and sharing.

This research has been defined in response to the Winnipeg children's hospital (WCH) challenges such as long waiting times, delays and cancellations in surgical flow. Preliminary studies on the surgical flow revealed that definition and implementation of successful process improvement projects (PIPs) along with application of an efficient master surgical schedule (MSS) are efficient solutions to the critical problems in WCH. In the first phase of this work, a process improvement program including three major PIPs, is defined and implemented in WCH in order to improve the efficiency of the processes providing surgical service for patients. In the second phase, two new multi-objective mathematical models are presented to develop efficient MSSs for operating room department (OR) in WCH.

This research has been defined in response to the Winnipeg children's hospital (WCH) challenges such as long waiting times, delays and cancellations in surgical flow. Preliminary studies on the surgical flow revealed that definition and implementation of successful process improvement projects (PIPs) along with application of an efficient master surgical schedule (MSS) are efficient solutions to the critical problems in WCH. In the first phase of this work, a process improvement program including three major PIPs, is defined and implemented in WCH in order to improve the efficiency of the processes providing surgical service for patients. In the second phase, two new multi-objective mathematical models are presented to develop efficient MSSs for operating room department (OR) in WCH.