There is a great need for an environmental, economic and social sustainable society, meeting the needs of the present without compromising the ability of future generations. Focusing on environmental sustainability, legislation and industrially accepted emission targets have emerged, on an overall level represented by e g the Kyoto protocol. Green as well as Lean production has thus become a more and more important topic in recent years. Based on the gigantic need for technologies and strategies that will reduce CO2 emissions globally, as well as customer demands for cost efficient and environmental friendly goods and processes, companies are starting to change their principles towards Green and Lean philosophies. In Green and/or Lean development, like other systematic approaches towards improved processes, there is a need for visualization tools to be used to analyze the supply chain and the manufacturing system. One possible visualization tool for this purpose is Environmental Value Stream Mapping, which has all the characteristics of its parent, VSM (Value Stream Mapping) and additional kaizen elements. In the EVSM, the environmental issues and the usage of material or energy have been added to the established VSM tool. However it has been almost four years since United States Environmental Protection Agency (USEPA) has introduced EVSM and there is no reliable evaluation how this tool really works and can be implemented. Therefore there is a need to evaluate and possibly improve this tool, based on practice and the applicability in industry. A case study has been performed testing the EVSM tool in industry and is presented in this paper. The aim of the case study is to analyze how the EVSM tool can be used as well as implementing suggested changes, summarized into, an Environmental Flow Process Chart. The EVSM tool seems suitable for showing the parts of the process in the supply chain which has more waste of energy or material. Still, it lacks information about where and how this waste are generated and which element of the process that is making the most waste, indicating a need for improvement

Submitted by Maicon Juliano Schmidt (maicons) on 2015-05-19T17:15:41Z No. of bitstreams: 1 2015 - Júlio César Medeiros Pasqualeto.pdf: 704268 bytes, checksum: f7c50029bdfc80487be1f4932aa8db8b (MD5) / Made available in DSpace on 2015-05-19T17:15:41Z (GMT). No. of bitstreams: 1 2015 - Júlio César Medeiros Pasqualeto.pdf: 704268 bytes, checksum: f7c50029bdfc80487be1f4932aa8db8b (MD5) Previous issue date: 2015-02-23 / Nenhuma / A administração das Entidades Fechadas de Previdência Complementar (EFPC) apresentam diferenças entre si. Principalmente em relação aos seus custos administrativos, pois é uma das premissas de cálculo do benefício contratado, afetando a aposentadoria e o futuro dos participantes. O custo administrativo é um dos fatores de diminuição da rentabilidade, ocasionando a redução da taxa de retorno dos investimentos. Devido à importância dos custos administrativos, foi aprovada em 2009 pelo órgão regulador a Superintendência Nacional de Previdência Complementar (PREVIC), a Resolução CGPC nº 29, que determina as regras e os prazos de enquadramento para os fundos de pensão que apresentam índices de custos administrativos acima dos limites tratados na respectiva lei. Assim, esta pesquisa analisa quais fatores estão relacionados com o total do custo administrativo, utilizando uma amostra de dados divulgados pela PREVIC das EFPC, nos exercícios de 2005 a 2013. Foram analisadas 235 EFPC por ano. Como metodologia foram utilizadas estimações via Mínimos Quadrados Ordinários (MQO) e painel com efeito fixo e aleatório com um total de 2.115 observações. Dessa forma, o estudo conclui que o total dos investimentos, rentabilidade e o número de participantes estão estatisticamente relacionados com o total dos custos administrativos. Em outras palavras, o aumento dessas variáveis explica o aumento dos custos administrativos, que apresentou um crescimento em proporções menores que as variáveis explicativas, comprovando assim o ganho de escala desse mercado. Verificou-se também, através da análise descritiva, problemas de agência nas entidades de patrocínio público em relação às entidades de patrocínio privado. Conclui-se ao final do estudo que existe relação direta das variáveis com o custo administrativo, sendo que o ganho de escala se apresenta como uma alternativa viável na gestão dos fundos de pensão que possuem elevados custos administrativos. / The administration of Closed Supplementary Pension Entities (EFPC) show differences by themselves. Mainly related to their administrative costs, which is one of the premisses in the calculation of future benefit, affecting the participants' retirement and future. The administrative cost is one of the factors that reduces rentability, causing the reduction of the investment return tax. Due to the importance of administrative costs, it was approved in 2009 by the regulator organ - The National Superintendence of Pension funds (PREVIC), the resolution CNPC n. 29, which determine the rules and the deadlines to framework to the pension funds that present administrative costs index above the limits treated in this resolution. Thus, this research analyses which factors are related to the administrative costs, using a sample with information released by the PREVIC from EFPC, from the exercises from 2005 to 2013. Were analysed 235 EFPC for year. The methodology used estimations with Ordinary Least Squares (OLS) estimations, and fixed or random effects panel, with a total of 2.115 observations. In this way, the study concludes that the total investment, the rentability and the number of participants are statistically related to the total of administrative costs. In other words, the raise of these variable explains the raise in the administrative costs, which presented a growth in smaller proportions than the explanatory variables, proving the existence of economies of gains in this market. It was verified too, through descriptive analysis, agency problems in the entities of public sponsorship in relation to the private sponsorship entities. It is concluded in the end of the study that there is a direct relation from the explanatory variables with the administrative cost, with economies of scale presented as a viable alternative in the management of pension funds that have high administrative costs.