A proposta deste trabalho é apresentar o Processo Analítico Hierárquico e demonstrar que sua utilização é válida para a construção da Avaliação de Custos Completos. Também é proposta deste texto apresentar o programa Decision Lens que implementa tal teoria. Outro objetivo desta dissertação é desenvolver e aplicar um método de Avaliação de Custos Completos estimada pelos Envolvidos-Interessados chegando-se até o ranking de recursos energéticos e comparando-o com o ranking da valoração determinística. Para se justificar a validade e viabilidade do Processo Analítico Hierárquico dentro da Avaliação de Custos Completos explica-se a teoria que o embasa. É também desenvolvido um exemplo onde todos os cálculos são feitos manualmente, até se chegar ao ranking de recursos energéticos finais. O mesmo exercício é desenvolvido no programa Decision Lens, comparando-se, assim, o resultado do exemplo manual com o exemplo desenvolvido no programa e validando-o. Para o desenvolvimento e aplicação de um método de Avaliação de Custos Completos valorado pelos Envolvidos-Interessados são realizadas atividades dentro do projeto FAPESP PIR Araçatuba. O processo de construção da árvore de decisão, com os sub-atributos e recursos energéticos considerados e de obtenção de dados da região piloto são conduzidos no decorrer deste trabalho. A inserção destes dados no programa, bem como a apresentação dos resultados com análise de sensibilidade, são feitas e discutidas. Também é conduzida a confecção da tabela de valores e de seus ratings para a Avaliação de Custos Completos estimada deterministicamente com a inserção dos dados e com a apresentação dos resultados. Por fim, é realizada a comparação do resultado das duas Avaliações de Custos Completos, comentando-se as diferenças e similaridades existentes, mostrando que o resultado de uma é compatível com o resultado da outra. / The purpose of this work is to introduce the Analytic Hierarchy Process and to demonstrate that its use in the Full Cost Accounting Evaluation is valid. The Decision Lens software, which implements the theory, is also introduced. Besides, it has been taken into consideration the objective of developing and applying a method of Full Cost Accounting assessed by the Stakeholders, reaching the ranking of energetic resources and comparing it to the deterministic valuation. In order to justify the validity and feasibility of the Analytic Hierarchy Process within the Full Cost Accounting Evaluation environment, the theory on which it is based has been thoroughly and carefully explained. To that effect, an example has been developed, in which all calculations are done manually up to the definition of the final ranking of energetic resources. The same example is also developed using the Decision Lens software, thus comparing both, the manual and the software results, in order to validate the consistency of the software itself. In order to develop and to apply a method of Full Cost Accounting assessed by the Stakeholders, certain activities have been carried out within the FAPESP IRP project in Araçatuba. The process of building the decision tree and obtaining data from the pilot region, considering sub-criteria and energy resources, has been conducted along the execution of this work. The pertinent software data input, as well as the presentation of results along with a sensitivity analysis have been performed and discussed. The determination of the table of values and its ratings for the Full Cost Accounting deterministically valued has been conducted, as well as the pertinent data insertion along with respective results. Finally, the comparison of results of the two Full Cost Accounting have been made. Their differences and similarities have also been commented, proving that results were compatible.

O referencial teórico permite caracterizar a análise das demonstrações contábeis como uma atividade eminentemente subjetiva, apesar de formular relações, de calcular índices e de utilizar tabelas de indicadores padrões. A teoria da decisão estabelece que os indivíduos escolhem as alternativas consideradas como meios adequados para atingir os objetivos desejados e os pressupostos da teoria da racionalidade estabelecem que as pessoas somente consideram uma parte da realidade no processo de decisão. Assim sendo, o problema principal desta pesquisa foi responder se é possível associar indicadores contábeis para diferenciar desempenhos, considerando as percepções e avaliações de um conjunto de pesquisadores da técnica. O objetivo da tese é desenvolver um instrumento de avaliação de desempenho econômico-financeiro das empresas a partir da associação de indicadores contábeis à expertise de analistas. Para a consecução deste objetivo foi utilizada a técnica AHP (Analytic Hierarchy Process). Os resultados da pesquisa indicaram a viabilidade do uso da técnica AHP no processo de hierarquização das empresas. Para tanto, foram realizados dois ajustes ao modelo original da técnica AHP. O primeiro foi a utilização da técnica Delphi para seleção dos indicadores contábeis e o segundo foi a utilização de medidas de distância para comparação dos indicadores entre empresas. A técnica Delphi foi aplicada em 3 rodadas, dirigidas a um grupo de 19 especialistas, o que permitiu alcançar dois objetivos: obter um consenso de opiniões, reduzindo-se a subjetividade individual; e identificar e hierarquizar um conjunto de indicadores que permitam comparar a situação econômica e financeira das empresas. Nesta etapa, os indicadores apontados foram: Rentabilidade sobre o patrimônio líquido, Rentabilidade sobre o ativo, liquidez corrente, composição do endividamento, margem líquida, giro do ativo e crescimento das vendas. A etapa seguinte do modelo foi realizar uma comparação dos valores dos indicadores entre as empresas. Como medida de comparação foi utilizada a distância euclidiana, e desta forma, manteve-se a característica quantitativa dos indicadores contábeis. Para análise e comparação do modelo proposto foram elaboradas mais duas listagens: uma aplicando a metodologia AHP nos indicadores selecionados pelo anuário Melhores e Maiores e outra pela seleção dos indicadores utilizando a técnica de análise fatorial. A análise dos resultados alcançados com a aplicação do método AHP permite afirmar que os objetivos propostos neste trabalho foram alcançados e permite suportar a tese de que é possível hierarquizar desempenhos empresariais por meio de um pequeno número de indicadores contábeis de forma científica e metodológica, utilizando métodos quantitativos aliados à expertise de especialistas. A subjetividade inerente ao modelo pode, inicialmente, se constituir num obstáculo à sua aceitação, entretanto o modelo possui um arcabouço teórico robusto (matemático e estatístico) que, associado a outras ferramentas matemáticas, diminui sua subjetividade e lhe garante confiabilidade. / Theoretical referencing allows us to characterize analysis of financial statements as an eminently subjective activity, despite the formulation of relationships, calculation of indexes and the use of tables of standard indicators. Decision theory establishes that individuals choose the alternatives considered to the most appropriate for reaching their desired objectives and the presuppositions of the theory of rationality establish that people only consider a part of reality in the decision making process. Given this, the principal problem dealt with in this research was to respond to the question of whether it is possible to associate accounting indicators in order to differentiate performance, considering the perceptions and evaluations of a set of researchers studying technique. The objective of the thesis is to develop an instrument to evaluate the economic-financial performance of companies, starting with the association of accounting techniques to analyst expertise. For the attainment of this objective technical AHP was used (Analytic Hierarchy Process). Research results indicate the viability of the use of the AHP in the process of establishing hierarchy in companies. As such, two adjustments to the original AHP model technique were made. The first was the use of the Delphi technique for selection of the accounting indicators and the second was the use of measurements of distance for comparing indicators between companies. The Delphi technique was applied three times, directed at a group of 19 specialists, which allowed the attainment of two objectives: obtaining a consensus of opinion, thus reducing individual subjectivity; and identifying and establishing a hierarchy of the set of indicators that allow comparison of the economic and financial situations of companies. In this stage, the indicators pointed to were: return on liquid asset, return on asset, operating profit, composition of debt, net profit, asset turnover and growth in sales. The next stage of the model was to make a comparison of the values of indicators between the companies. Euclidean distance was used as a measure of comparison; in this way, the quantitative characteristic of accounting indicators was maintained. Two listings were designed for analysis and comparison of the proposed model: one applying the AHP methodology in the indicators selected by the annual edition of the Melhores e Maiores, and the other through selection of indicators using the factorial analysis technique. Analysis of the results reached with application of the AHP method allows the affirmation that the objectives proposed in this work were reached and thus support the thesis that it is possible to develop hierarchies of business performance by means of a small number of indicators in a scientific and methodological way, using quantitative methods tied to the expertise of specialists. The subjectivity inherent to the model can, initially, constitute an obstacle to its acceptance, although the model possesses a robust theoretical foundation (mathematical and statistical) that together with other mathematical tools, reduces its subjectivity and guarantees reliability.

In order to stay competitive in today’s overly competitive market place, businesses must be engineered to match product characteristics and customer requirements. This increased emphasis on achieving highly adaptive manufacturing with reduction in manufacturing costs, better utilization of manufacturing resources and sound environmental management practices force organisations to adopt efficient management practices in their manufacturing operations. Some of the established practices in this context belong to the Lean, Agility and Green (LAG) paradigms. Adopting these practices in order to address customer requirements may require some level of expertise and understanding of the contribution (or lack of it) of the practices in meeting those requirements. Primarily, the wide choice of LAG practices available to address customer requirements can be confusing and/or challenging for those with limited knowledge of LAG practices and their efficacy. There is currently no systematic methodology available for selecting appropriate LAG practices considering of the product life cycle (PLC). Therefore, this research provides a novel framework for selecting appropriate LAG practices based on PLC stages for reducing costs, lead time and generated waste. The methodology describes the application of analytic hierarchy process (AHP), statistical inference and regression analysis as decision support tools, ensuring a systematic approach to the analysis with appropriate performance measures. The data collected were analysed with the aid of SPSS and Excel using a variety of statistical methods. The framework was verified through a Delphi study and validated using a case study. The key findings of the research include the various contributions of lean, agile and green practices towards improving performance measures, the importance of green in improving performance measures and the importance of selecting appropriate practices based on product life cycle stages. This research makes a clear contribution to existing body of knowledge by providing a methodological framework which could serve as a guide for companies in the FMCG industry to systematically integrate and adopt lean, agile and green to better manage their processes and meet customer requirements in their organisations. However, the framework developed in this research has not been tested in other areas.

Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2016-02-15T15:42:38Z No. of bitstreams: 1 Vagner Gerhardt Mâncio_.pdf: 2330651 bytes, checksum: 51d1129f6c7064f70ea101a75bca32d1 (MD5) / Made available in DSpace on 2016-02-15T15:42:38Z (GMT). No. of bitstreams: 1 Vagner Gerhardt Mâncio_.pdf: 2330651 bytes, checksum: 51d1129f6c7064f70ea101a75bca32d1 (MD5) Previous issue date: 2015-07-03 / Nenhuma / A competição entre as empresas é cada vez mais um fator de sobrevivência, e a busca de diferenciais é o principal objetivo para que as empresas tornem-se destaques no mercado e se mantenham competitivas. Com o objetivo de contribuir para a evolução das empresas com variedade de produtos e uma taxa média de produção, desenvolveu-se esta pesquisa sobre a viabilidade de altos investimentos em automação e a criação de um método para a escolha de equipamentos a partir de uma visão estratégica, considerando as principais dimensões de competição: custo, qualidade, flexibilidade, entrega. A pesquisa delimita-se no campo de Sistemas Flexíveis de Manufatura – do inglês Flexible Manufacturing System (FMS) –, cujas análises estratégicas e de equipamentos de automatização tenham características de sistemas flexíveis. A pesquisa foi desenvolvida na metodologia de modelagem quali-quantitativa, na qual, através da modelagem dos cenários, puderam ser realizadas avaliações qualitativas e quantitativas; o Método de Análise Hierárquica – do inglês Analytic Hierarchy Process (AHP) – foi utilizado para determinar o cenário que melhor combina com a principal variável competitiva. Para o desenvolvimento da pesquisa, foram coletadas opiniões de especialistas de empresas sobre os pesos comparativos do método AHP e sobre os equipamentos de automação que fazem parte dos cenários criados. O cenário 1 possui layout escada com a movimentação dos materiais realizado por esteiras através de pallets, cuja manipulação é realizada por sistemas pneumáticos. O cenário 2 possui layout campo aberto com a movimentação dos materiais realizado por veículos guiados automaticamente – do inglês Automated Guided Vehicle (AGV), capazes de abastecer e descarregar os equipamentos. O cenário 3 possui layout centrado no robô, com 3 robôs que se movimentam em uma esteira para abastecer e desabastecer os equipamentos. Foram propostos dois métodos de cálculo do mérito final dos cenários, e, para ambos, o melhor cenário foi o 3. Adicionalmente, concluiu-se que adotar o cenário 3 é melhor do que não fazer nada, ou seja, continuar com a instalação atual da célula estudada. / The competition between companies is increasingly a factor of survival, and the search for differential is the main objective for companies to become highlights in the market and remain competitive. In order to contribute to the development of companies with a variety of products and an average rate of production, this research was carried out on the feasibility of large investments in automation and the creation of a method for choosing equipment from a vision strategic, considering the main dimensions of competition: cost, quality, flexibility, delivery. The research is delimited in the Flexible Manufacturing Systems field (FMS) whose strategic analysis and automation equipment have flexible systems characteristics. The research was conducted in the qualitative and quantitative modeling methodology, in which, through the modeling of scenarios, could be carried out qualitative and quantitative assessments; the Analytic Hierarchy Process (AHP) was used to determine the setting that best suits the key competitive variable. For the development of research, business expert opinions were collected on the comparative weights of AHP and on the automation equipment that are part of the created scenarios. Scenario 1 has ladder layout with the movement of the materials carried by pallets through mats, in which the handling of materials is achieved by pneumatic systems. Scenario 2 has the open layout with the movement of materials held by Automated Guided Vehicle (AGV), able to supply and unloading equipment. Scenario 3 has focused on the layout robot, in which there are three robots, moving on a conveyor and load and unload the equipment. Two methods of calculating the final merit of the scenarios were proposed. By both methods, the best scenario was the 3. Additionally, the conclusion is that adopting the scenario 3 is better than doing nothing, that is, continue with the current installation of cell studied.

This report deals with the managing of the waste of a company, Ericsson- site of Borås, in an analytical context. Based on sustainability (concept and aspects), they are interested to have a method to check their waste management capability whether they are in right direction. Among all studied methods, Analytic Hierarchy Process (AHP) is utilized. This method works based on a mathematical algorithm starting by making a hierarchy, continuing with pairwise comparisons between correspondent items, then doing calculations and finally checking and reviewing to be certain of the correctness of the whole process by an eligible team of decision makers. In spite of some critiques that scientifically are accepted, it remains reliable for the purpose.The method is applied to some instances of waste items, wood boxes and pallets and hard plastics, in Ericsson. Then, two controversial issues of the selected method, consistency and rank reversal, are investigated and discussed on the mentioned waste items. Application of the method for their future use is foreseen thereafter.

Dentre as várias técnicas de tratamento e disposição dos resíduos sólidos urbanos a disposição em aterros sanitários é a mais usada, devido ao baixo custo e relativa simplicidade operacional. No entanto, a falta de estudos para áreas adequadas é um dos principais fatores limitantes da aplicação desta técnica. É imprescindível o conhecimento dos atributos do meio-físico para avaliar as suas várias interações com o aterro sanitário. Essas interações e a variedade de atributos, dificultam a seleção do local adequado para a instalação do aterro sanitário. Diante disto, há a necessidade de uma metodologia que considere as interações, juntamente com os atributos, e se mostre eficaz na seleção do melhor local para o aterro. Propões-se aqui uma metodologia que considera 14 atributos do meio físico, referentes ao substrato rochoso, materiais inconsolidados, água e feições de relevo. Em vista da variedade de atributos, múltiplas alternativas possíveis e objetivos muitas vezes conflitantes, a serem considerados, foi aplicada a técnica de tomada de decisão denominada processo hierárquico analítico (PHA). O PHA divide um problema complexo em problemas mais simples na forma de uma hierarquia de decisão e, permitiu a obtenção do índice de adequabilidade (I.A.), que representa o valor numérico da adequabilidade de uma determinada áreas para a instalação de aterros sanitários, além de possibilitar a sua hierarquização em relação às áreas adjacentes. Esta metodologia foi aplicada na região de Araraquara, estado de São Paulo, limitada pelo paralelos 21º45\' e 22º00\' sul e meridianos 48º00\' minutos e 48º15\' minutos oeste Gr. O I.A. possibilitou o zoneamento e a classificação de unidades de combinação em favorável, moderada, severa e restritiva para a implantação de um aterro sanitário. A metodologia mostrou-se eficaz e permitiu comparar os 14 atributos de forma numérica, ao introduzir a ) técnica de tomada de decisão através do processo de hierarquia analítica. Desta forma, apresentou as vantagens de diminuir a subjetividade do processo de seleção e ponderar atributos inter-dependentes, direcionados ao objetivo de selecionar áreas para a implantação de um aterro sanitário. / Among several techniques for disposition and treatment of urban solid waste, sanitary landfill is the most employed, by their low cost and relative operational simplicity. However, the lack of research for suitable areas is one of the main problems to the application of this technique. It is necessary to know the attributes of the environment to assess their numerous interactions with the environment sanitary landfill. This interactions and the variety of the attributes becomes diffilcut the selection of the most suitable area to the installation of the sanitary landfill. A methodology to be effiecient in the selection of the best site to this facility, must consider the interactions and the attributes of the environment. This paper proposes a methodology which consider 14 attributes of the environment related to the rocky substrate, unconsolidated materials, water and relief. Because the variety of attributes, multiple possible alternatives and competing objectives to be consider was applied a decision support system (D.S.S.) technical named analytic hierachy process (AHP) which divides a complex problem in simpler ones in the form of a decision hierarchy. The use of AHP reaches the numerical suitability index (SI), of the areas to the installation of a sanitary landfill and becomes possible to hierarchy these areas. This methodology was applied in an area located in the Araraquara region, São Paulo state, limited by the parallels 21º45\' and 22º15\' south and meridians 48º00\' and 48º15\' West gr. The use of the suitability index (SI) permitted the zoning and ranking of the sub-areas and their classification in favorable, moderate, severe and restrictive to the installation of a sanitary landfill. The methodology to compare the 14 attributes in a numerical way by the use of the making decision technique applied to the AHP. By this way had the advantage of less subjectivity of the process of area selection and to weigh inter-dependents attributes, addressed to the objective of to select sites to the sanitary landfill.

A Reserva Biológica (REBIO) de São Donato é uma Unidade de Conservação localizada na fronteira oeste do Rio Grande do Sul, no trecho médio da bacia do rio Uruguai, no bioma Pampa. A área da REBIO é constituída por uma área úmida – banhado – característico do Pampa. Entretanto, desde o seu decreto em 1975, o banhado vem sofrendo impactos da rizicultura, essa região é a maior produtora do estado. Assim, o objetivo geral dessa dissertação é analisar a dinâmica e a fragilidade ambiental da Reserva Biológica de São Donato, a partir de geoprocessamento. Para atingir esse objetivo foram utilizados: dados de precipitação diários e imagens orbitais, de 1984 a 2016, que indicassem inundação no banhado e sua sub-região hidrográfica; reconhecimento de campo; análise de uso e cobertura do solo do raio de amortecimento da REBIO; análise da fragilidade ambiental a partir da metodologia do Processo Analítico Hierárquico (AHP). Os resultados de análise da inundação do banhado e sua sub-região hidrográfica indicaram três padrões: um padrão regional, que afeta grande parte do trecho médio e alto da bacia do rio Uruguai; um padrão de inundação sub-regional, que compreende a sub-região hidrográfica dos rios Butuí-Icamaquã; um padrão que afeta a área local que compreende o banhado da REBIO de São Donato. As análises do uso e cobertura do solo e da fragilidade ambiental indicaram que as áreas mais frágeis da REBIO correspondem ao banhado e sua vegetação adaptada a umidade, e áreas de planícies de inundação. A avaliação do AHP para a análise da Fragilidade Ambiental se mostrou coesa, confirmando observações realizadas principalmente com relação ao impacto ambiental gerado pelo cultivo de arroz. Espera-se que as informações possam contribuir para estudos futuros de planejamento e gestão da área, e como base para a elaboração do Plano de Manejo da REBIO de São Donato. / The San Donato Biological Reserve (REBIO) is a Conservation Unit located on the western border of Rio Grande do Sul, in the middle stretch of the Uruguay River basin, in the Pampa biome. The area of the REBIO is constituted by a wetland - marsh - characteristic of the Pampa. However, since its decree in 1975, the marsh has been suffering from the impacts of rice cultivation, this region is the largest in the state. Thus, the general objective of this dissertation is to analyze the dynamics and environmental fragility of the San Donato Biological Reserve, based on geoprocessing. To achieve this objective, daily precipitation data and orbital images from 1984 to 2016 were used to indicate flooding in the marsh and its sub-river basin; Field recognition; Use analysis and soil cover of the REBIO Damping Ray; Analysis of the environmental fragility from the Analytic Hierarchy Process (AHP) methodology. The results of flood analysis of the marsh and its hydrographic sub-region indicated three patterns: a regional pattern, which affects much of the middle and upper reaches of the Uruguay River basin; A subregional flood pattern comprising the sub-river basin of the Butuí-Icamaquã rivers; A pattern that affects the local area comprising the marsh of San Donato Biological Reserve. The analyzes of soil use and cover and environmental fragility indicated that the most fragile areas of REBIO correspond to the wetland and its vegetation adapted to humidity and floodplain areas. The evaluation of the AHP for the analysis of the Environmental Fragility showed to be cohesive, confirming observations made mainly in relation to the environmental impact generated by rice cultivation. It is hoped that the information may contribute to future planning and management studies of the area, and as a basis for the elaboration of the São Donato REBIO Management Plan.

Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2017-03-17T12:29:30Z No. of bitstreams: 1 Sandro Augusto Martins Bittencourt_.pdf: 2499816 bytes, checksum: 0956055e2fde2467515deaf1ac232b30 (MD5) / Made available in DSpace on 2017-03-17T12:29:30Z (GMT). No. of bitstreams: 1 Sandro Augusto Martins Bittencourt_.pdf: 2499816 bytes, checksum: 0956055e2fde2467515deaf1ac232b30 (MD5) Previous issue date: 2016-12-12 / Nenhuma / O objetivo desta tese foi construir um modelo de mensuração de desempenho aplicável a cadeias de suprimentos da indústria automotiva. A concepção do modelo foi baseada nos cinco processos SCOR: planejar, fornecer, produzir, distribuir e retornar, sob o enfoque das principais dimensões competitivas em estratégias de produção: custo, flexibilidade, entrega, qualidade e serviços. O método de pesquisa foi a modelagem. O modelo proposto foi aplicado em três semestres consecutivos da operação de uma cadeia de suprimentos composta por uma empresa focal, três fornecedores e três distribuidores. Pela realização de grupos focais com os gestores da cadeia, foram identificados os processos SCOR e as dimensões competitivas prioritárias, com o auxílio do método multicriterial Analytic Hierarchy Process (AHP). Com a elaboração do quadro de indicadores foi possível capturar os desempenhos obtidos pelos elos da cadeia nos três períodos analisados. Para as comparações e totalização dos resultados, os índices obtidos foram relativizados em função dos objetivos de desempenho atribuídos às empresas da cadeia. Por fim, foi desenvolvido um comparativo temporal com os desempenhos globais, onde foram discutidos os comportamentos e lacunas de cada processo SCOR e de cada dimensão competitiva. Os resultados finais proporcionaram a estruturação de um modelo conceitual de mensuração de desempenho, que aplicado em uma cadeia de suprimentos da indústria automotiva apontou os seguintes resultados: no segundo semestre de 2014 o desempenho da cadeia foi 65,49 %, com uma lacuna de 35,41 pp., neste período, os melhores desempenhos foram verificados no processo planejar e na dimensão competitiva qualidade; no primeiro semestre de 2015 o desempenho da cadeia foi 68,79 %, com uma lacuna de 31,21 pp., onde os melhores desempenhos foram verificados no processo planejar e na dimensão competitiva custo; no segundo semestre de 2015 o desempenho da cadeia foi 73,37 %, com uma lacuna de 23,63 pp., e os melhores desempenhos foram verificados no processo planejar e na dimensão competitiva custo. / The objective of this thesis was to construct a model of performance measurement applicable to supply chains of the automotive industry. The design of the model was based on the five SCOR processes: planning, supplying, producing, distributing and returning, on the focus of the main competitive dimensions in production strategies: cost, flexibility, delivery, quality and services. The research method was modeling. The proposed model was applied in three consecutive semesters of the supply chain operation composed of a focal company, three suppliers and three distributors. The achievement of focus group discussions with chain managers identified the SCOR processes and the priority competitive dimensions, with the help of the multicriteria Analytic Hierarchy Process (AHP). With the elaboration of the indicator tables, it was possible to capture the performances obtained by the chain links in the three periods analyzed. For the comparisons and totalisation of the results, the indices obtained were relativized in function of the performance objectives attributed to the chain companies. Finally, a temporal comparison with the global performances was developed, where the behaviors and gaps of each SCOR process and of each competitive dimension were discussed. The final results provided the structuring of a conceptual model of performance measurement, which applied in an automotive supply chain pointed the following results: in the second semester of 2014 the performance of the chain was 65.49%, with a gap of 35.41 pp., During this period, the best performances were verified in the process planning and in the competitive dimension quality; the first semester of 2015 chain performance was 68.79%, with a gap of 31.21 pp., wh the best performances were verified in the process planning and at the competitive dimension cost; in the second semester of 2015 chain performance was 73.37% with a gap of 23.63 pp., and the best performances were verified in the planning process planning and the competitive dimension cost.

<p><strong>Purpose</strong> – The purpose of our thesis is to introduce a new approach to help small and medium third party logistics service providers (3PLs) to develop and improve their Reverse logistics.</p><p> </p><p><strong>Design/methodology/approach</strong> – A case study was adopted, and a qualitative questionnaire and face-to-face interview were used to collect the fundamental data. In addition, the multi-criteria decision-making tool-AHP and the Reverse Logistics audit model were used to analyze the case and to solve the problem of 3PLs in Reverse Logistics improvement.</p><p> </p><p><strong>Findings</strong> – Under the fierce competition and in today’s volatile market, the Reverse Logistics is considered as a new competitive advantage to many 3PLs. However, the effective solutions in instructing 3PLs how to develop and improve their Reverse Logistics competence are still very scarce. Based on these, a new approach will be presented in this thesis to help 3PLs to solve problem.</p><p><strong> </strong></p><p><strong>Limitations – </strong>There are two main limitations in our paper, which emerge in the two models we adopted. Regarding the Reverse Logistics audit model, we need more data of the case company to support our research. For the AHP method, the limitation is:  the fact that general assumptions were used to provide correlative data in computation, and complex computation was simplified in order to show calculative processes clearly.<strong></strong></p><p><strong> </strong></p><p><strong>Practical implications – </strong>FLB, the case company will be researched to verify the practical implication of our new approach. We believe through our approach, lots of small and medium size 3PLs will find it easier to get a holistic view of their RL competence, and know how to develop or improve it.</p><p><strong> </strong></p><p><strong>Originality/value</strong> – How to evaluate and assess the RL competence will be presented separately from inside view of 3PLs and outside view of their customers. AHP and self-made RL audit model will be used to achieve then respectively.</p><p> </p><p><strong>Keywords</strong> Reverse logistics, Analytic hierarchy process, Assessment tool, and 3PLs </p><p> </p><p><strong>Paper type</strong> Case study/ Research paper</p>

<p>There are a number of decision making problems in which Geographical Information System (GIS) has employed to organize and facilitate the procedure of analyzing the problem. These GIS-based decision problems which typically include a number of different criteria and alternatives are generally analyzed by Multicriteria Decision Analysis (MCDA).Different locations within a geographical area represent the alternatives by which the overall goal of the project is achieved. The quality of achieving the goal is evaluated by a set of criteria which should be considered in the work. Analytic Hierarchy Process (AHP) which is a powerful method of MCDA generally can organize spatial problems and decides which alternatives are most suitable for the defined problems. However due to some intrinsic uncertainty in the method, a number of authors suggest fuzzifying the method while others are against fuzzification of the AHP.</p><p>The debate over fuzzifying AHP is going on and attempt for finding that was mostly in theory, and little, if any; practical comparison between the AHP and fuzzified AHP has done. This work presents a practical comparison of AHP and fuzzy AHP in a GIS-based problem, case study, for locating a dam in Costa Rica, considering different criteria. In order to perform the AHP and fuzzy AHP in the GIS-based problem and calculating weights of the criteria by the methods, some computer codes have written and developed in MATLAB.</p><p>The comparisons between the AHP and fuzzy AHP methods are done on result weights and on the result final maps. The comparison between the weights is repeated on different levels of uncertainty in fuzzy AHP then all the results are compared with the result of AHP method. Also this study for checking the effect of fuzzification on results is suggested Chi-Square test as a suitable tool.</p><p>Comparisons between the resulting weights of the AHP and fuzzy AHP methods show some differences between the methods. Furthermore, the Chi-Square test shows that the higher level of uncertainty in the fuzzy AHP, the greater the difference in results between the AHP and fuzzy AHP methods.</p>