京都大学 / 新制・課程博士 / 博士(情報学) / 甲第23542号 / 情博第772号 / 新制||情||132(附属図書館) / 京都大学大学院情報学研究科知能情報学専攻 / (主査)教授 鹿島 久嗣, 教授 山本 章博, 教授 下平 英寿 / 学位規則第4条第1項該当 / Doctor of Informatics / Kyoto University / DFAM

O setor pesqueiro brasileiro é representativo e pode contribuir ainda mais com a expansão da riqueza, porém enfrenta muitos desafios. Na revisão da literatura foram encontradas poucas pesquisas relacionadas à gestão econômica de empresas que manufaturam o pescado. As pesquisas encontradas se limitaram a explorar e descrever os problemas da atividade pesqueira no Brasil. Assim, este estudo buscou responder ao seguinte problema de pesquisa: como projetar a lucratividade da operação da manufatura do pescado de origem extrativista, diante das incertezas no fornecimento de matéria-prima e das oscilações dos preços na venda do pescado? Quanto ao objetivo geral buscou-se propor uma programação econômica para o sistema de operação das empresas de manufatura do pescado de origem extrativista. O método que caracterizou essa pesquisa foi o estudo de caso, combinado com elementos do método da pesquisaação. A coleta de dados foi realizada por meio da técnica de triangulação, compondo-se de entrevistas exploratórias, análise documental/bibliográfica e pela observação livre. As variáveis delineadas pela pesquisa e que sustentam o modelo econômico proposto são: a incerteza no preço, quantidade e na qualidade da oferta de matéria-prima; as oscilações no preço de venda; a desarticulação da cadeia produtiva; os reduzidos incentivos à pesquisa e a dificuldade na obtenção de crédito. Foi realizado o teste do modelo econômico descritivo de Brunstein (2005) que utiliza o sistema de custeio direto e o método de margem de contribuição. O teste do modelo foi realizado em uma empresa de manufatura de pescado de origem extrativista, que contempla as variáveis delineadas pela pesquisa e que utiliza processamentos diferenciados na manufatura do pescado. O modelo econômico proposto pode ser útil ao proporcionar critérios de escolha para alternativas de ação ao apoiar o processo decisório dos gestores, ampliando a competitividade das empresas no setor. Ressalta-se que o modelo econômico de Brunstein (2005) pode contribuir com empresas do setor pesqueiro, pois possibilita a flexibilização das variáveis necessárias para análise e tomada de decisão na manufatura do pescado. / The Brazilian fishing sector is significant and could contribute even more to the expansion of wealth. However, it faces challenges. In the literature review, few studies were found relating to the economic management of fish processing companies. Those that were found were restricted to exploring and describing the problems of fishing activity in Brazil. This study therefore seeks to answer the following research problem: how to forecast profitability in the operation of processing the fish catch of extractivist origin, faced with the uncertainties in the supply of raw material, and the variations in sale prices of fish? In terms of general objective, it sought to provide an economic programming for the operating system of companies which process fish of extractivist origin. The method that characterized this research was a case study, combined with elements of the research-action method. The data collection was carried out using the triangulation technique, comprised of exploratory interviews, documentary/bibliographic analysis and free observation. The variables outlined by the research, and which support the proposed economic model, are: price uncertainties, quantity and quality of the offer of raw material; variations in sales price; lack of communication between the various sectors of the production chain; the lack of research incentives, and the difficulty obtaining credit. The descriptive economic model of Brunstein (2005) was tested, which uses the direct costing system and the method of contribution margin. The model was tested in a plant which processes fish of extractivist origin, and considers the variables outlined by the research, using differentiated forms of processing in its production. The proposed economic model can be useful for providing criteria of choice for alternative actions, to support the decision-making process of managers, thereby increasing the competitiveness of companies in the sector. It emphasizes that the economic model of Brunstein (2005) can contribute to companies in the fishing sector, as it enables the increased flexibility of the variables necessary for decision-making in the fish processing industry.

Στόχος της παρούσης διπλωματικής εργασίας είναι ο σχεδιασμός, η ανάπτυξη κι η αξιολόγηση ενός πρωτότυπου πληροφοριακού συστήματος, το οποίο υποστηρίζει τη λήψη καταναλωτικών αποφάσεων με γνώμονα το περιβάλλον και την υγεία του χρήστη/ καταναλωτή. Το σύστημα επιτρέπει την εισαγωγή πληροφοριών για συστατικά και προϊόντα τροφίμων από κοινό και περιβαλλοντικές οργανώσεις μέσω του ιστοτόπου έτσι ώστε να είναι σε θέση να παρέχει έγκυρες πληροφορίες στο χρήστη όταν αυτός χρειάζεται να πάρει αποφάσεις, την ώρα δηλαδή της αγοράς, μέσω μιας υπηρεσίας Ιστού με χρήση κινητού τηλεφώνου. Στα πλαίσια της εργασίας αυτής υλοποιήθηκε ένα πρωτότυπο σύστημα με όνομα beNatural, το οποίο περιλαμβάνει σχετικό ιστότοπο (www.benatural.gr) και το οποίο αξιολογήθηκε από έμπειρους και πραγματικούς χρήστες. / Objective of the present diplomatic work is the development and the evaluation of an original informative system, which supports the decision-making of consumers taking into consideration the environment and their health. The system allows the import of information on ingredients and products of foods from public and environmental organisations via the website (www.benatural.gr) so as to be able to provide valid information to users while shopping, entering the system via their Smartphone.

O setor pesqueiro brasileiro é representativo e pode contribuir ainda mais com a expansão da riqueza, porém enfrenta muitos desafios. Na revisão da literatura foram encontradas poucas pesquisas relacionadas à gestão econômica de empresas que manufaturam o pescado. As pesquisas encontradas se limitaram a explorar e descrever os problemas da atividade pesqueira no Brasil. Assim, este estudo buscou responder ao seguinte problema de pesquisa: como projetar a lucratividade da operação da manufatura do pescado de origem extrativista, diante das incertezas no fornecimento de matéria-prima e das oscilações dos preços na venda do pescado? Quanto ao objetivo geral buscou-se propor uma programação econômica para o sistema de operação das empresas de manufatura do pescado de origem extrativista. O método que caracterizou essa pesquisa foi o estudo de caso, combinado com elementos do método da pesquisaação. A coleta de dados foi realizada por meio da técnica de triangulação, compondo-se de entrevistas exploratórias, análise documental/bibliográfica e pela observação livre. As variáveis delineadas pela pesquisa e que sustentam o modelo econômico proposto são: a incerteza no preço, quantidade e na qualidade da oferta de matéria-prima; as oscilações no preço de venda; a desarticulação da cadeia produtiva; os reduzidos incentivos à pesquisa e a dificuldade na obtenção de crédito. Foi realizado o teste do modelo econômico descritivo de Brunstein (2005) que utiliza o sistema de custeio direto e o método de margem de contribuição. O teste do modelo foi realizado em uma empresa de manufatura de pescado de origem extrativista, que contempla as variáveis delineadas pela pesquisa e que utiliza processamentos diferenciados na manufatura do pescado. O modelo econômico proposto pode ser útil ao proporcionar critérios de escolha para alternativas de ação ao apoiar o processo decisório dos gestores, ampliando a competitividade das empresas no setor. Ressalta-se que o modelo econômico de Brunstein (2005) pode contribuir com empresas do setor pesqueiro, pois possibilita a flexibilização das variáveis necessárias para análise e tomada de decisão na manufatura do pescado. / The Brazilian fishing sector is significant and could contribute even more to the expansion of wealth. However, it faces challenges. In the literature review, few studies were found relating to the economic management of fish processing companies. Those that were found were restricted to exploring and describing the problems of fishing activity in Brazil. This study therefore seeks to answer the following research problem: how to forecast profitability in the operation of processing the fish catch of extractivist origin, faced with the uncertainties in the supply of raw material, and the variations in sale prices of fish? In terms of general objective, it sought to provide an economic programming for the operating system of companies which process fish of extractivist origin. The method that characterized this research was a case study, combined with elements of the research-action method. The data collection was carried out using the triangulation technique, comprised of exploratory interviews, documentary/bibliographic analysis and free observation. The variables outlined by the research, and which support the proposed economic model, are: price uncertainties, quantity and quality of the offer of raw material; variations in sales price; lack of communication between the various sectors of the production chain; the lack of research incentives, and the difficulty obtaining credit. The descriptive economic model of Brunstein (2005) was tested, which uses the direct costing system and the method of contribution margin. The model was tested in a plant which processes fish of extractivist origin, and considers the variables outlined by the research, using differentiated forms of processing in its production. The proposed economic model can be useful for providing criteria of choice for alternative actions, to support the decision-making process of managers, thereby increasing the competitiveness of companies in the sector. It emphasizes that the economic model of Brunstein (2005) can contribute to companies in the fishing sector, as it enables the increased flexibility of the variables necessary for decision-making in the fish processing industry.

Orientador: Miguel Juan Bacic / Dissertação (mestrado profissional) - Universidade Estadual de Campinas, Faculdade de Engenharia Mecânica / Made available in DSpace on 2018-08-18T13:33:24Z (GMT). No. of bitstreams: 1 Rocha_MariadoRosarioAlmeida_M.pdf: 1791063 bytes, checksum: 31fd859b17be79fd7c6569ecf1788681 (MD5) Previous issue date: 2011 / Resumo: Este estudo analisa as transformações ocorridas em uma organização pública do setor de saúde, tendo-se como referência as teorias sobre modelo de gestão e gestão estratégica de custos, a partir das ações e resultados da implementação de um sistema de custos hospitalares. Tal análise possibilitará o reconhecimento dos aspectos positivos e as melhorias possíveis no sistema implantado, de tal forma que este seja útil na melhoria dos processos do hospital e na tomada de decisões, enquanto suporte ao desenvolvimento e implementação da estratégia do hospital / Abstract: This paperwork analyses the changes made in a health public organization, based on the theories of management models and strategic costs control , and driven by actions and results of the implementation of a hospital cost-based system. Such analysis provides the necessaries tools to recognize the positive aspects and the possible improvements in the actual system, making it useful in the hospital processes optimization and to all decision-making activities, supporting the design and implementation of the hospital management strategy / Mestrado / Gestão da Qualidade Total / Mestre em Engenharia Mecânica

OCP est une grande entreprise marocaine spécialisée dans l’extraction de minerai de phosphate, cette entreprise a élargi ses activités vers la production de fertilisants phosphatés selon un processus de transformation chimique. Dans le cadre de notre recherche, nous nous intéressons au pilotage économique d’une chaine logistique hybride (la plateforme chimique Jorf). Cette chaine logistique est constituée d’un ensemble articulé de chaine logistique discrète et chaine logistique continue organisant les processus de transformation du fournisseur jusqu’au client final. Les chaînes logistiques hybrides combinent des processus discrets et continus. Dans un premier temps, nous nous sommes focalisé sur la représentation du fonctionnement physique. Donc, un modèle de simulation qui permet de reproduire ce fonctionnement a été réalisé à partir de la cartographie de processus que nous avons fait. La technique de Modélisation / Simulation mobilisable dans le cadre de la modélisation de ce type de chaîne logistique est la Simulation à Événements Discrets (SED) qui permet de reproduire le fonctionnement opérationnel de la CLH.En travaillant à la commande, ceci implique un contrôle de gestion spécifique avec une définition d’un référentiel dynamique qui va dépendre du modèle de simulation. Ce référentiel est utilisable par le système interactif d’aide à la décision (SIAD) du contrôle de gestion afin d’améliorer la prise de décision. Donc, il faut, ensuite, mesurer l’impact économique, évaluer les alternatives décisionnelles et analyser les écarts. Pour ce faire, il faut s’appuyer sur une comptabilité de gestion fondée sur une seconde modélisation / simulation afin de proposer un modèle de coût. Cette seconde simulation, repose sur une représentation plus fine des processus dans une perspective de reporting financier périodique et doit permettre de mieux apprécier les inducteurs de coûts. Dans ce contexte, nous avons choisi la méthode de valorisation Activity Based Costing (ABC). En outre, dans la cartographie des processus, chaque étape de production impliquant un changement de processus et contribuant à son discrétisation représente un événement déclencheur mettant en évidence un inducteur de coût. Nous avons ainsi traité chaque processus au niveau de la Business Unit (BU) "acide" et au niveau de la BU "engrais" afin de déterminer les inducteurs utilisés pour répartir les dépenses. Notre modèle ABC sert donc à mesurer la création de valeur pour chacun des BUs de la CLH et il est capable de prendre en compte toutes les sorties et entrées de chaque entité de traitement.Par la suite, notre but est d’explorer l’intégration de la notion de coût dans le modèle de simulation. La limite de la simulation à événements discrets se manifeste dans le niveau d'informations fourni sur les coûts. Pour évaluer les coûts de production, et l'influence de la diversité de scénario de production, les coûts variables doivent être inclus. Ceci peut être fourni par la combinaison de la simulation à événements discrets avec la méthode ABC. Donc, nous avons proposé une approche qui sera mise en œuvre dans le contexte de la CLH de l’OCP. Cette approche va prendre en compte le couplage entre ABC et SED avec toutes les règles de traduction pour pouvoir, à partir du système de contrôle de gestion existant qui est associé à des centres de coûts par entité fonctionnelle, passer à des BUs orientées processus industriels. Elle va également nous permettre de structurer les indicateurs de performance du flux physique et financier sous la forme d’un tableau de bord / OCP SA is Morocco’s largest company. It is widely considered as owning some 60% of phosphate world reserves and is engaged in a process of Supply Chain control. Initially specialized in phosphate ore extraction, OCP SA has expanded, few years ago, its activities to include production of phosphate fertilizers using chemical processing. Under our research project, we focus on economic management of OCP’s Hybrid Supply chain (HSC). A HSC comprises multiple interrelated discrete and continuous processes together forming an integrated process from the supplier down to the end customer. In such a system, the production rationale includes both batch and flow models. Each discrete or continuous process seeks to capture part of the value created by the organizational collaboration performed either in internal supply chains made up of business unit or in external ones made up of legally independent entities.At first, we focused on the representation of physical functioning. So a simulation model that allows us to reproduce this functioning has been done from the process mapping we have done. The modeling / Simulation technique mobilized in the modeling framework of this type of supply chain is the Discrete Event Simulation (DES) which allows reproducing the operational functioning of the HSCBy working on the command, this implies a specific management control with a definition of a dynamic repository that will depend on the simulation model. This repository can be used by the interactive decision support system of management control in order to improve decision-making. Therefore, we must measure the economic impact, evaluate the decision-making alternatives and analyze the gaps. To do this, it is necessary to rely on a management accounting based on a second modeling / simulation in order to propose a cost model. This second simulation relies on a finer representation of the processes in a perspective of periodic financial reporting and must allow better appreciate the cost drivers. In this context, we have chosen the Activity Based Costing (ABC) method. In addition, in process mapping, each production step involving a process change and contributing to its discretization represents a triggering event highlighting a cost driver. We have thus processed each process at the level of the "acid" BU and at the level of the "fertilizer" BU to determine the inductors used to allocate the expenses. Our ABC model is therefore used to measure the value creation for each BUs of the HSC and it is able to take into account all the outputs and inputs of each processing entity.Later, our aim is to explore the integration of the notion of cost in the simulation model. The limit of the discrete event simulation is manifested in the level of information provided on costs. To assess production costs, and the influence of the diversity of production scenario, variable costs must be included. This can be provided by the combination of the discrete event simulation with the ABC method. So we have proposed an approach that will be implemented in the context of the OCP HSC. This approach will take into account the coupling between ABC and SED with all the translation rules to can, from the existing management control system that is associated with a functional unit cost centers, go to the BUs oriented industrial processes. It will also enable us to structure the physical and financial flow performance indicators in the form of a scorecard