O crescimento dos custos no setor de saúde é decorrente de vários fatores, entre eles, a falta de capacitação administrativa dos gerentes e a não implementação de sistemas de controle de custos. Hoje, as instituições de saúde se esforçam para manter elevado o nível de qualidade da assistência prestada ao paciente, e ao mesmo tempo, apresentar um rendimento contábil. Para que haja um equilíbrio entre estes dois fatores, há necessidade de controle de gastos e custos e é fundamental que estes tenham início na área operacional, com a equipe de enfermagem que atua no registro, prescrição e realização dos cuidados. A enfermeira é a profissional apontada como tendo potencial para a realização deste gerenciamento, pois ao mesmo tempo em que possui domínio dos conhecimentos específicos da assistência de enfermagem, é membro integrante do grupo de profissionais que estuda desde a graduação o gerenciamento de custos podendo com isto, aprofundar seus conhecimentos na área e atuar com segurança no gerenciamento. Diante disto, este estudo teve como objetivos analisar a participação das enfermeiras no gerenciamento de custos em organizações hospitalares no município de São Paulo, levantar as atividades desenvolvidas por estas relacionadas à gestão de custos, apresentar o conhecimento destas sobre custos e métodos de custeio, verificar as dificuldades e as facilidades destas relacionadas às atividades de gerenciamento de custos e identificar as vantagens que essa participação tem trazido para o gerenciamento do serviço de enfermagem. O estudo foi de cunho exploratório-descritivo comparativo e correlacional, com abordagem quantitativa e os resultados mostraram que 138 (73,8%) enfermeiras não conhecem os custos do seu setor, 151 (81,2%) enfermeiras não conhecem o sistema de custeio utilizado na instituição, 167 (89,8%) enfermeiras não conhecem o orçamento do serviço de enfermagem, 162 (87,1%) enfermeiras não conhecem o orçamento do seu setor, 168 (89,8%) enfermeiras não participam da elaboração do orçamento do setor, 171 (91,9%) enfermeiras não possuem acesso às informações necessárias para elaboração deste orçamento. Com relação à análise do conhecimento das enfermeiras sobre principais conceitos de custos hospitalares, os resultados identificaram que 76 (40,6%) enfermeiras possuem conhecimento geral sobre custos, 66 (35,3%) enfermeiras possuem conhecimento mínimo sobre os conceitos de custos, 111 (59,4%) enfermeiras possuem conhecimento mínimo sobre as classificações de custos, 70 (37,4%) enfermeiras possuem conhecimento mínimo sobre a departamentalização dos custos, 70 (37,4%) enfermeiras possuem conhecimento mínimo sobre os métodos de apropriação de custos. Analisando as condições institucionais para a realização do gerenciamento de custos, os resultados encontrados apontaram que 161 (86,1%) enfermeiras não se sentem preparadas para gerenciar custos, 140 (74,9%) encontram dificuldades neste gerenciamento entre elas 65 (36%) referem falta de conhecimento específico no assunto, 134 (71,35%) encontram vantagens no gerenciamento de custos, pois possibilita identificar desperdícios, avaliar o custo dos materiais e novos investimentos, 148 (79,15%) acreditam que o gerenciamento de custos é uma atribuição da enfermeira. Assim, os resultados deste estudo demonstraram a necessidade de utilização das ferramentas gerenciais em custos e o aprimoramento das enfermeiras sobre o assunto para contribuir com a participação destas no gerenciamento de custos hospitalares. / The growth of costs in the healthcare industry is due to several factors, among them the lack of administrative training of managers and the non-implementation of cost control systems. Today, healthcare institutions strive to maintain a high level of quality of care provided to the patient, and at the same time, submit an accounting income. So to get a balance between these two factors, there is need for control of spending and costs and it is vital that these operations beginning in the operational area, with the nursing team that plays in the registry, prescription and realization of care. The nurse is professional singled out as having potential for realization of this management, because while she has specific knowledge of the field of nursing assistance is an integral member of the group of professionals that studies since graduating managing costs and with this deepen their knowledge in the area and acting safely in management. Before this, this study had as objectives to analyze the participation of nurses in cost management in hospital organizations in São Paulo, raise the activities developed by these related to cost management, presenting the knowledge of these about costs and costing methods, check the difficulties and the facilities of these related to cost management activities and identify the benefits that such participation has brought to the management of nursing service. The study was exploratory-descriptive purposes and comparative correlacional study, with quantitative approach and the results showed that 138 (73.8%) nurses do not know the costs of your industry, 151 (81.2%) nurses do not know the costing system used at the institution, 167 (89.8%) nurses do not know the budget of the nursing service, 162 (87.1%) nurses do not know the budget of your sector, 168 (89.8%) nurses do not participate in the budget sector, 171 (91.9%) nurses do not have access to information necessary for drawing up this budget. With respect to the review of the knowledge of the main concepts of nurses on hospital costs, the results identified that 76 (40.6%) nurses have general knowledge about costs, 66 (35.3%) nurses have minimum knowledge about the concepts of costs, 111 (59.4%) nurses have minimum knowledge about the sorts of costs, 70 (37.4%) nurses have minimum knowledge about the departmentalization of costs, 70 (37.4%) nurses possess minimal knowledge on methods of ownership costs. Analyzing the institutional conditions for the realization of cost management, the results found pointed out that 161 (86.1%) nurses do not feel prepared to manage costs, 140 (74.9%) encounter difficulties in managing among them 65 (36%) concern the lack of specific knowledge on the subject, 134 (71.35%) find advantages in cost management, because it makes it possible to identify waste, assess the cost of materials and new investments, 148 (79.15%) believe that managing costs is an assignment of the nurse. Thus, the results of this study demonstrated the need for use of managerial tools in cost and improvement of nurses on the subject to

M.Ing. / The topic of this research project is 'Assessment of value added to engineering projects'. In this dissertation the aim is to introduce the reader to the methodologies, which can be used to add value to engineering projects. Engineering has to do with the application of science in solving problems, while technology is the study or use of the mechanical arts or applied sciences. The author saw it fitting to combine value engineering principles, systems engineering, business process re-engineering, technology scanning and innovation technology management principles to base this dissertation on the research of the combined principles. The intention of this research is not to replace the current project management or processes on how to manage and create value in engineering projects. The research merely identifies an issue and proposes a process as an addition to the current processes rectifying this 'lack of value' issue.

Software cost overruns and time delay are common occurrences in the software development process. To reduce the occurrences of these problems, software cost estimation models and software complexity metrics measurements are two popular approaches used by the industry. Most of the related studies are conducted for large scale software projects. In this thesis, we have investigated the effectiveness of three popular cost estimation models and program complexity metrics in so far as their applicability to small scale projects is concerned. Experiments conducted on the programs collected from FIU and NCR corporation indicate that none of the cost estimation models precisely estimates the actual development effort. However, the regression results indicate that the actual development effort is some function of the model variables. In addition, it also showed that the complexity metrics are useful measurements in predicting the actual development effort. Additional results related to lines of code metric are also discussed.

The study was looking at achieving more cost-effective implementation of the Eastern Cape Thicket Rehabilitation Project. Project management has been identified as a key for a proper implementation of any kind of work. For project management to be effective, individual learning and development of project managers is of paramount importance. An improved communication process is vital, that clearly specifies objectives if any success will be achieved. A proper and structural way of addressing change is a need, so that no unnecessary delays are experienced. A need is there for processes to be streamlined to avoid duplications as they are unnecessary costs. Employees need to be given an opportunity to have their ideas looked at, a way of testing if they really have been empowered. The important thing is that their views must speak to the standards of the project. Reductions in costs are a must for more communities to benefit in the project. Continuous improvement is the way forward.

The reason for the existence of any company is to make a profit, which means increasing turnover and keeping costs as low as possible. Optimisation of the Value Chain and Procurement were identified as the two largest contributors when one needs to improve the bottom line of any company. The purpose of this research was to develop an integrated Value Chain and Procurement cost reduction methodology and system specifications for a software solution which captures, tracks and accurately reports the impact of the improvement initiatives. The main research question was structured as follows: What should the specifications of a software solution be that will integrate the cost reduction processes of the Value Chain and of Procurement, in a manner that will ensure maximum sustainable bottom-line savings for companies in the manufacturing or service industries? The objective was to define the key phases in the Value Chain and Procurement cost reduction process and to determine how and where they integrate. It is important to note that according the literature review and the survey, both the Value Chain and Procurement cost reduction processes consist of seven phases. The phases of the Value Chain cost reduction process were: Phase 1: Budget/ABC costing and data analysis; Phase 2: Generate ideas; Phase 3: Evaluate and approve ideas; Phase 4: Implementation planning and approval; Phase 5: Development of project (idea) specific KPI's; Phase 6: Implementation of ideas; Phase 7: Track and report savings. The phases of the Procurement (Strategic Sourcing) cost reduction process were: Phase 1: Team selection/data collection/spend analysis/work plan development Phase 2: Access requirements/internal and external analysis; Phase 3: Develop strategy/shape value proposition; Phase 4: Screen suppliers, issue RFI/P/Q, implementation planning; Phase 5: Conduct commercial event/negotiate/finalise contract; Phase 6: Implement contract; Phase 7: Contract management/track and reporting. The above two cost reduction processes integrate at each phase of the respective processes and should thus be implemented at the same time due to their interdependencies. Based on the findings of the research it was clear that an integrated Value Chain and Procurement cost reduction process alone is not going to solve the cost reduction problems of companies. It is essential for the successful implementation of the integrated cost reduction process to develop skills and knowledgeable resources to implement the integrated cost reduction process, improve collaboration between the Value Chain and Procurement, and to implement a system to track and report performance during implementation. Further research should include how to adapt the current company processes, structures, procedures and systems in order to gain maximum benefit from the implementation of an integrated cost reduction process. The integrated Value Chain and Procurement cost reduction process, supported by a software system, should improve the success of cost reduction projects in companies. It is, however, important to note that the application of the methodology will vary between industries and that service-related industries might put more emphasis on Procurement cost reduction, while the manufacturing industries might place a bigger emphasis on cost reduction in operations. In conclusion, irrespective of the industries, it is evident that this methodology will enhance the cost reduction results previously obtained from similar efforts.

D.Ing. / “Innovation is the act of introducing something new” (Byrd & Brown, 2003). When companies are competing on the technology “playground” they need to be innovative. By analysis according to Byrd & Brown (Byrd & Brown, 2003) the “act of introducing”, relates to risk taking, and the “new” relates to creativity, and therefore these concepts, creativity and risk taking, in combination, are what innovation is all about. Risk management has become one of the greatest challenges of the 21st century, and one of the main components in innovation and the technology driven industry, intensifying the need for a systematic approach to managing uncertainties. During the development and design of complex engineering products, the input and teamwork of multiple participants from various backgrounds are required resulting in complex interactions. Risk interactions exist between the functional and physical elements within such a system and its sub-systems in various dimensions such as spatial interaction, information interaction etc. The relationships are of a multi-dimensional complexity that cannot be simplified using the standard task management tools (Yassine A. A., 2004). To find a meaningful starting point for the seemingly boundless subject of risk management the research takes a step back into the basic definition of risk management and follows an exploratory research methodology to explore each of the risk management processes (risk assessment, risk identification, risk analysis, risk evaluation, risk treatment and risk monitoring and review) and how these processes can be enhanced using the design structure matrix (DSM) and fuzzy logic thinking. The approach to risk management within an organisation should be seen as a holistic approach similar to the total quality management process, providing the ii opportunity to incorporated risk management during the design process as a concurrent task. The risk management model is then developed concurrently (during the design phase) using product development methodologies such as conceptual modeling and prototyping, and ultimately the prototype is tested using a case study. Finally resulting in a clustered DSM providing a visual representation of the system risk areas similar to the methodology used in Finite Element Analysis (FEA). The research combines alternative system representation and analysis techniques (Warfield, 2005), in particular the design structure matrix, and fuzzy logic to quantify the risk management effort neccessary to deal with uncertain and imprecise interactions between system elements.

The diploma thesis focuses on theoretical and practical aspects of cost control methodology. The effort is to introduce individual tools and methods for cost management. I introduce various instruments for cost management and outline the connections of company costs, systems of their records and their interaction in the form of cost optimization. At the beginning I explain the importance of cost, the reasons for cost management, cost management concepts and their types according to purpose. Then I focus on methodology of costs calculations and budgets as tools for operating cost control. Last section of theoretical part is focused on strategic cost management as a tool for long term cost control. Second part deals with the application of theoretical aspects in practice. This part starts with description of the methodology of cost management in the selected company and also with application of the recommendations resulting from theoretical findings. The main goal of diploma thesis will be achieved by analysing company's current situation, identifying critical problem areas and proposing steps leading to a solution suited for company's needs. The scope of work presented in the first part of the thesis will be applied on Teplospol a.s.; solutions that suit the company will be proposed.

Thesis: M.S., Massachusetts Institute of Technology, Sloan School of Management, 1980 / Includes bibliographical references (leaves 80-81). / by Yoshiyuki Hamano. / M.S. / M.S. Massachusetts Institute of Technology, Sloan School of Management

No description available.

This research involves review of value analysis and value engineering techniques and application of these techniques to a service organization. Application of value analysis techniques to service organizations required some modification due to the amount of labor intensive, manual operations typical of many service industries. The modified value analysis methodology was applied to a fueling operation performed by Kennedy Space Center as part of their space shuttle operations. The successful application of this technique illustrated that value analysis methodology can be applied to service organizations with slight modifications.