Frente à necessidade de conhecimento dos custos hospitalares, enfermeiros gestores dos Centros de Material e Esterilização (CMEs) têm intensificado a busca por informações úteis e balizadoras de forma a instrumentalizá-los no gerenciamento de custos dessas unidades. Conhecer e implementar o gerenciamento de custos baseado em atividades constitui em alternativa para se adquirir informações precisas e confiáveis. Este estudo exploratório descritivo na modalidade de estudo de caso tem como objetivo a aplicação do Custeio Baseado em Atividades para o gerenciamento de custos em um Centro de Material e Esterilização de um hospital de ensino de capacidade extra, localizado na região noroeste do Estado de São Paulo. A coleta de dados ocorreu durante o ano de 2006 utilizando as técnicas de análise documental, observação direta não participante, grupo focal e questionário. A aplicação do ABC possibilitou o conhecimento dos custos do ciclo/carga de desinfecção química R$ 13,15 e física R$ 27,49 e esterilização por vapor saturado sob pressão R$ 68,30 e por vapor de Baixa Temperatura e Formaldeído Gasoso R$ 555,77. As informações geradas pelo ABC oportunizaram a compreensão do processo gerador de custos e forneceram base para a mensuração de desempenho e melhorias de processos do CME / Due to the need of knowing the hospital costs, sterile processing department (SPD) manager nurses have intensified the search for useful and landmark information attempting to instrumentalize these costs into the cost management of these facilities. Knowing and implementing the cost management based on activities establishes an alternative to acquire accurate and reliable information. This descriptive, exploratory study on the case study modality was undertaken aiming at implementing the Activity-Based Costing (ABC) to the cost management in a Sterile Processing Center (SPD) of a major teaching hospital, located on the Northwestern of São Paulo State. Data were collected throughout 2006. Documentary research techniques, non participant closed observation, and focus group technique were used. The ABC implementation allowed the knowledge of both chemical and physical disinfection cycle/load activity-based costing (R$ 13,15) and (R$ 27,49), respectively; as well as the sterilization by steam under pressure cost (autoclave) (R$ 68,30) and low temperature steam and gaseous formaldehyde Sterilization (LTSF) (R$ 555,77). The information provided by the ABC method have optimized the overall understanding of the cost driver process and laid the foundation to the measurement of performance and improvement in the SPD processes

Orientador: Katia Lucchesi Cavalca / Dissertação (mestrado profissional) - Universidade de Campinas, Faculdade de Engenharia Mecanica / Made available in DSpace on 2018-08-04T01:57:16Z (GMT). No. of bitstreams: 1 Teixeira_CarlosAdrianoRigo_M.pdf: 786987 bytes, checksum: dd776dbfddcfe2cbf24dbc70d9823990 (MD5) Previous issue date: 2004 / Resumo: No cenário atual, para serem competitivas, as empresas enfrentam o desafio de desenvolverem novos produtos em um espaço curto de tempo, com tecnologia superior à anterior e com custos reduzidos para garantir a sobrevivência do negócio. E o sucesso está diretamente atrelado aos requisitos exigidos pelos clientes, onde Qualidade, Confiabilidade, Entrega e Preço são o mínimo que se espera. Neste trabalho são abordadas metodologias utilizadas para o Planejamento e Garantia da Qualidade, as quais devem ser utilizadas já na fase de concepção do projeto do produto, pois é aqui que nasce em grande parte a qualidade, a confiabilidade e o preço final do produto. O produto escolhido para análise se trata da Embreagem Automotiva e, como método proposto, fez-se primeiramente uma interação entre o Modelo de Kano juntamente com o QFD, Custeio Alvo e Análise de Valor, a fim de se avaliar o grau de atendimento aos requisitos do cliente e determinar quais as funções cujos custos relativos estão acima das necessidades relativas, oferecendo, portanto, potencial para otimização ou mesmo eliminação. Tem-se, em seguida, a construção da Árvore de Falhas (FTA) para identificação dos componentes críticos que oferecem maior risco de falha no sistema. O trabalho tem por objetivo final, a análise de Confiabilidade e Regressão dos resultados obtidos nos ensaios, para determinação da confiabilidade da embreagem em estudo, componentes a serem melhorados ou otimizados, bem como criar uma metodologia para desenvolvimento de produtos otimizados / Abstract: In the current scenery, to be competitive, the companies face the challenge to develop new products in a short space of time, with superior technology to the previous and with reduced costs to guarantee the business survival. And the success is directly connected to the requirements demanded by the customers, where Quality, Reliability, Supply and Price are the minimum that is expected. In this work, methodologies are discussed, which are used for the Planning and Warranty of the Quality, which should already be used in the phase of the product project conception, because it is here that largely born the quality, the reliability and the final price of the product. The chosen product for analysis is the Automotive Clutch. As a proposed method, firstly an interaction among the Kano¿s Model, QFD, Target Cost and Value Analysis was accomplished to evaluate the attendance degree to the customer's requirements and to determine which the functions whose relative costs are above the relative needs, offering, therefore potential for optimization or even elimination. After that, it is constructed the Fault Tree Analysis (FTA) for identification of the critical components that offer larger fault risks in the system. The main target of the work is the analysis of Reliability and Regression of the results obtained in the Accelerated Life Testing, for determination of the reliability of the clutch in study, components to be improved or optimized, as well as to create a methodology for development of optimized products / Mestrado / Gestão da Qualidade Total / Mestre Profissional em Engenharia Mecanica

Orientador: Ariovaldo Denis Granja / Tese (doutorado) - Universidade Estadual de Campinas, Faculdade de Engenharia Civil, Arquitetura e Urbanismo / Made available in DSpace on 2018-08-27T16:54:00Z (GMT). No. of bitstreams: 1 Melo_ReymardSavioSampaiode_D.pdf: 3570435 bytes, checksum: 6810689a549becc35c07922f4a0849cb (MD5) Previous issue date: 2015 / Resumo: Os problemas relacionados com a prática tradicional de redução de custos na construção civil e a necessidade de aumentar a competitividade de empresas do setor de real estate nortearam essa pesquisa. Neste sentido, o custeio-meta é uma abordagem promissora para melhorar a competitividade de empresas garantindo que os produtos lançados no mercado não comprometam a margem de lucro da empresa nem a entrega de valor para os clientes. No entanto, há uma escassez de pesquisas visando apoiar as organizações do setor imobiliário que desejam implementar de forma gradual os princípios do custeio-meta no processo de desenvolvimento de produtos imobiliários destinados à venda. Diante disso, o principal objetivo da pesquisa foi propor diretrizes para introdução do custeio-meta no processo de desenvolvimento de produtos imobiliários destinados à venda. A design science foi o método de pesquisa utilizado. A pesquisa foi dividida em três fases: incubação da solução, refinamento da solução e explanação. As diretrizes propostas estão relacionadas as três principais seções do processo do custeio-meta: custeio orientado ao mercado, custeio-meta no nível de produto e custeio-meta no nível de componente. / Abstract: The problems associated with the traditional practice of reducing costs in construction and the need to increase business competitiveness in the real estate sector guided this research. In this sense, the target costing is a promising approach to improving the competitiveness of companies by ensuring that products launched on the market do not jeopardize the company's profit margin or the value delivery to customers. However, there is little research to support the real estate industry organizations wishing to implement gradually the target costing principles in real estate product development process. Thus, the main objective of the research was to propose guidelines for introduction of target costing in the real estate products development process. Design science was the research method applied. The research was divided into three phases: solution incubation, solution refinement and explanation. The proposed guidelines are related to the three main sections of target costing process: market-driven costing, product-level target costing and component-level target costing / Doutorado / Doutor em Engenharia Civil

Orientador: Ariovaldo Denis Granja / Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Engenharia Civil, Arquitetura e Urbanismo / Made available in DSpace on 2018-08-27T20:19:50Z (GMT). No. of bitstreams: 1 Yokota_AlessandraAkemi_M.pdf: 5943613 bytes, checksum: 29b2af76a45e062a4fc32ae5d1fe42c1 (MD5) Previous issue date: 2015 / Resumo: Na abordagem do Custeio-Meta (CM), o custo é um parâmetro de entrada que norteia o processo de projeto, salvaguardando-se os requisitos de qualidade e o desempenho de suas funções na percepção do cliente ou usuário final para o alcance de um produto competitivo e inovador. A pesquisa tem como objetivo aplicar o CM no processo de projeto de uma unidade de Habitação de Interesse Social (HIS) em tecnologia Wood Frame, levando em consideração o contexto do Programa Governamental "Minha Casa, Minha Vida". Fundamentada no método da Design Science ou Pesquisa Construtiva, a pesquisa visa aplicar o CM neste processo, para posteriormente identificar as possíveis contribuições teóricas a partir dos resultados obtidos. A pesquisa utiliza técnicas e ferramentas características do CM para a estimativa de custo e tomada de decisão com foco no valor a partir da percepção do usuário final. Também busca identificar as dificuldades e oportunidades para a aplicação do CM neste contexto. Os dados utilizados como parâmetro de custo da Unidade Habitacional foram cedidos por uma empresa especializada na tecnologia Wood Frame. O processo de projeto foi desenvolvido por um grupo de pesquisadores, envolvendo docentes e discentes de diversas especialidades nas áreas da Arquitetura e Engenharia Civil. Como principal resultado, ao final da pesquisa, será gerado como artefato uma instância atual da aplicação do CM para o contexto proposto, visando à melhoria no atendimento das necessidades e requisitos para HIS do ponto de vista do usuário final, não se perdendo de vista os necessários controles de custo do produto. A orientação prescritiva desta pesquisa oferecerá novidade em relação aos trabalhos já disponíveis, à medida que apresentará resultados provenientes da aplicação prática do CM no contexto analisado e novas contribuições teóricas decorrentes da análise deste processo / Abstract: In the Target Costing (TC) approach, cost is regarded as an initial input to guide the Design Process considering cost, quality requirements and product performance from the end-users and client¿s perspective in order to improve the product through competitiveness and innovation. The main purpose of this study is to apply Target Costing during the design process for low-incoming houses in Brazil by using Wood Frame system. In the Brazilian context, the current low-incoming houses are supported by the Governmental Program called "My House, My Life" (MHML). In this research, the MHML Program will be discussed to deliver Wood Frame houses under the TC approach. Based on the Design Research Approach or Constructive Research, the study seeks to apply the TC to further identify theoretical contributions from the results obtained from its application. Supporting techniques and tools from Value Methodology were properly used to deliver the TC application assisting the cost estimation and decision making. It also aims to identify the difficulties and opportunities for the TC application in this context. The cost data was provided by a Brazilian company specialized in Wood Frame to estimate the initial cost of the product. The design process was developed by a research team including architects, civil engineers, contractors and suppliers. As outcome, the proposed application presents an instantiation for the TC application. Furthermore, the results indicates some directions for possible improvements from the end-users¿ wants and needs in order to fulfil such requirements due to cost controlling. The prescriptive study offers novelty for the TC studies in the construction sector and identifies some gaps related to the Target Costing in Social Housing with the aim to accomplish future studies / Mestrado / Arquitetura e Construção / Mestra em Engenharia Civil

No description available.

En la actualidad, en Lima se puede observar un incremento en la construcción de viviendas multifamiliares en respuesta al aumento poblacional presente en la capital. Sin embargo, a través de un estudio realizado por medio de encuestas a personal que haya laborado o se encuentre actualmente como parte del Staff de Obra en un proyecto ejecutado por una constructora clasificada como PYME, se ha logrado identificar la ausencia de un sistema de control de costos en la mayoría de los proyectos; lo cual usualmente es atribuido a un staff reducido y a una escasez de políticas en la empresa. A pesar de esto, los estándares de construcción, y las exigencias de los Clientes tanto inmobiliarias como finales únicamente siguen incrementando. Es por este motivo, que la presente tesis tiene como objetivo el establecer una estructura base para el control de costos de un proyecto de construcción que sea aplicable a las PYMEs. / Currently, in Lima there is an increase in the construction of multifamily homes in response to the population increase present in the capital. However, through a study carried out through surveys of personnel who have worked or are currently working as part of the Staff in a project implemented by a construction company classified as small, it has been possible to identify the absence of a cost control system in most projects; which is usually attributed to reduced staff and a shortage of company policies. Despite this, construction standards, and the demands of both real estate and final clients, only continue to increase. Because of the reasons explained above, this thesis aims to establish a basic cost control structure for a construction project that is applicable to small companies. / Tesis

M. Tech. (Department of Logistics, Faculty of Management Sciences), Vaal University of Technology. / This study examines the influence of lean supply chain management (LSCM) on supply chain competitiveness in the steel industry in Gauteng, South Africa. The industry suffered a huge blow when imported steel took over the market and collapsed big players within the industry in South Africa.A range of problems hit the market hard, leaving companies applying for section 189 of the labour law to reduce overheads and restructure their organisations. It is evident that organisations need to change their way of thinking,heighten their supply chain strategies and adopt international standards like lean supply chain management practices to become competitive in a broader spectrum. Using a data set of 265 supply chain professionals drawn from the steel manufacturing industry in Gauteng, results showed the importance of proper implementation of LSCM woulddirectly influence SCC, leading to improved organisational performance. The collected quantitative data were analysed using the Statistical Packages for Social Sciences (SPSS version 27.0) statistical software.Techniques such as correlations and regressions were used to test the hypotheses.The results of the study showed that four lean practices, namely Just in Time, Total Quality Management, Strategic Partnership and Waste Elimination all predictthe establishment of a lean culture. However, Human Resource Management was statistically insignificant. The results further showed that Lean culture predicts the competitiveness of the steel supply chain. Thererefore, an emphasis on lean supply chain management in the steel industry is anessential contributor to its success.

В диссертации представлены характеристики гражданских зданий с высокой уровнем сборности в Китае и проведен анализ научных исследований сборных зданий и в Китае, и за рубежом. Кроме этого, сделан обзор перспективных направлений развития сборных зданий в Китае. Сравнение затрат на строительство и монтаж сборных и монолитных конструкций, сделан вывод о том, что ключевой частью, влияющей на стоимость сборных железобетонных зданий, является стоимость сборных железобетонных компонентов в основной конструкции. / The dissertation presents the characteristics of civil buildings with a high level of assemblage in China and analyzes the scientific research of prefabricated buildings both in China and abroad. In addition, an overview of promising areas for the development of prefabricated buildings in China is made.Comparing the costs of construction and installation of prefabricated and monolithic structures, it is concluded that the key part affecting the cost of prefabricated reinforced concrete buildings is the cost of prefabricated reinforced concrete components in the main structure.

The purpose of this study is to gain insight into how cost control affects physicians’ performance in terms of motivation and dysfunctional behaviour, and their ability to maintain patient safety. In the study, a qualitative method was used and four participants from Danderyd hospital were interviewed with semi-structured questions to gain material to answer the research question. In order to analyse the data, transcriptions of the interviews were made, and a thematic analysis method was used. Based on the analysis, four main themes emerged; Cost control, Motivation, Change in Behaviour and Patient safety. Among the physicians, results showed that physicians’ performance is negatively affected by cost control, resulting in decreased patient safety. Motivation was found to be indirectly affected and dysfunctional behaviours were found to be negatively affected by cost control. Resulting of cost control, physicians cannot fulfil their ethical obligations and perform more poorly because resources are decreased, primarily due to lack of care beds. Furthermore, the findings indicate that patient safety is negatively affected by the influence of cost control on dysfunctional behaviour. There is no adverse effect of cost control on patient safety when it comes to motivation.

Quantity Surveyors are considered as the most qualified cost specialists in the construction industry, with their experiences and skills in cost management and control as well as contract management. However, this role is not well recognized in Sweden compared to other countries such as the UK where it’s originated from. And so, the construction industry in Sweden uses other professions for the roles that were supposed to be done by quantity surveyors or cost managers. As a result, the quantity surveyors that have penetrated the Swedish construction industry, face challenges to perform their duties specifically in this case, cost control due to several circumstances. This study has looked into different contractual challenges that face quantity surveyors while performing cost control in building projects. Also, recommendations have been made to help mitigate these challenges and improve cost control in projects. In this master thesis, qualitative study has been performed where quantity surveyors were interviewed regarding cost control and the contractual challenges, they face in building construction projects. The findings were analysed with a theoretical framework and discussed together with previous research and knowledge and in this study principal – agent theory was used. The results of the study showed that poor planning, late involvement of the quantity surveyors in projects, lack of effective communication and poor contract management are the main challenges that face quantity surveyor in performing cost control in building projects. To overcome these challenges, the author suggests that there is a need of increasing awareness on the importance of having quantity surveyors and clearly establish their roles in projects, have proper communication plan, proper contract management and improve skills on quantity surveying software. / Kvantitetbesiktningsman anses vara de mest kvalificerade kostnadsspecialisterna inom byggbranschen, med sina erfarenheter och färdigheter inom kostnadsstyrning och kontroll samt kontrakthantering. Denna roll är dock inte välkänd i Sverige jämfört med andra länder som Storbritannien där den härstammar från. Och så använder byggbranschen i Sverige andra yrken för de roller som skulle göras av kvantitetsmätare eller kostnadsansvariga. Som ett resultat står de kvantitetsmätare som har trängt igenom den svenska byggbranschen inför utmaningar att utföra sina uppgifter specifikt i detta fall, kostnadskontroll på grund av flera omständigheter. Denna studie har undersökt olika avtalsmässiga utmaningar som möter kvantitetsmätare när de utför kostnadskontroll i byggprojekt. Dessutom har rekommendationer gjorts för att mildra dessa utmaningar och förbättra kostnadskontrollen i projekt. I detta examensarbete har en kvalitativ studie utförts där kvantitetbesiktningsman intervjuades angående kostnadskontroll och de kontraktsmässiga utmaningar som de står inför i byggprojekt. Resultaten analyserades med en teoretisk ram och diskuterades tillsammans med tidigare forskning och kunskap och i denna studie användes princip - agentteori. Resultaten av studien visade att dålig planering, sen involvering av kvantitetsmätarna i projekt, brist på effektiv kommunikation och dålig kontrakthantering är de viktigaste utmaningarna för kvantitetsmätaren när det gäller att utföra kostnadskontroll i byggprojekt. För att övervinna dessa utmaningar föreslår författaren att det finns ett behov av att öka medvetenheten om vikten av att ha kvantitetsmätare och tydligt fastställa sina roller i projekt, ha korrekt kommunikationsplan, korrekt kontrakthantering och förbättra färdigheterna i kvantitetsmätningsprogramvara.