A dissertação aborda o estudo sobre as principais características observadas sob a perspectiva da gestão de custos em indústrias de manufatura discreta, em especial considerando uma possível integração dos Sistemas Enterprise Resource Planning (ERP) com os chamados Manufacturing Execution Systems (MES). Este estudo procurar elucidar acerca das iniciativas orientadas à redução de custos, especialmente aquelas aplicas em manufaturas do tipo discreta. Por meio do método de estudo múltiplo de casos foram coletados dados a respeito da implementação do MES e seus impactos sobre a redução de custos em três organizações, para que fossem debatidas as visões de diversos gestores, verificando se as hipóteses levantadas ao longo do projeto são confirmadas. Por fim, os resultados observados foram analisados e discutidos, e as conclusões apontam que o uso do sistema MES pode contribuir ou possui potencial para reduzir os custos e também para aumentar o controle da gestão. No entanto, foi possível observar também que a implantação de sistemas deve ser acompanhada de mudanças de processos e de cultura, que propiciem de fato a redução de custos nas empresas. Foram propostas novas possibilidades para que seja possível a continuidade de outros estudos neste sentido, de forma que as organizações possam explorar novas possibilidades, aperfeiçoando os sistemas ou desenvolvendo mudanças em seus processos. / The dissertation describes the study on major features achieved from the perspective of cost management within discrete manufacturing industries, especially considering a possible integration between Enterprise Resource Planning (ERP) systems with so-called Manufacturing Execution Systems (MES). This study seeks to enlighten a few initiatives on the subject concerned to cost reduction management belonged to the company, especially those applied among manufacturers whose type is settled as discrete. By using the multiple case study method, several data regarding MES implementation and also its impacts on cost decrease were gathered within three enterprises, and therefore used for debating some standpoints from several managers and verifying whether the assumptions made throughout the article are confirmed. Finally, the results obtained along this study were analyzed and discussed, and such findings lead to idea that MES system use can concur or has the potential to decrease costs and also enhance the management control. However, it was also possible to behold that systems implementation should be followed by a culture and processes changes as well, that surely provide cost cutting among companies. It was proposed some other improvement possibilities in order to make possible the development of new efforts in this regard, in a way that enterprises are able to explore new paths, enhancing the systems or even developing changes in their processes.

Syftet med denna studie är att undersöka till vilken utsträckning som företag inomSveriges företagsvärld inser nyttan och användbarheten med att använda sig utav ettaffärssystem vid beslut gällande verksamheten styrning. Uppsatsen avser även attundersöka sambandet mellan affärssystem och beslutstöd genom att undersökakopplingen mellan tydligt ställda mål på affärssystemet och sedermera användandet utavdet som beslutstöd. Studien är genomförd med en positivistisk ansats av kvantitativ art,då vi genom en enkätundersökning har undersökt hur 34 stycken företag ser på planeringoch det dagliga användandet av affärssystem. Empirin har sedan analyserats utifrån redantidigare befintliga teorier som vi även utgått ifrån vid framställningen av enkäten.Affärssystemen har i allt snabbare takt börjat utvecklas och dessutom blivit en allt mercentral del utav den ekonomiska styrningen för verksamheten. Målen för användare avaffärssystem inriktas dock främst mot att förbättra hanteringen utav transaktioner genomen standardisering utav affärsprocesser och integration mellan verksamhet och data(Holsapple & Sena, 2003). Men Davenport (1998) menar att behovet av att göra sundaaffärsbeslut är en utav de främsta anledningarna för att anskaffa ett affärssystem. Enstudie av Löfgren och Ericsson (2004) påvisar att svenska företag har svårt att få framinformation genom sitt affärssystem alternativt inte vet hur man skall användainformationen som erbjuds. Dem menar också att målen med systemlösning inomekonomifunktionen måste överensstämma med den övergripande styrfilosofin för attaffärssystemet ska kunna maximeras. Ytterligare en studie gjord av Holsapple & Sena(2005) visar på att det finns en viss, men tydlig, användning av affärssystem sombeslutstöd i den amerikanska företagsvärlden. Men vad skulle en liknande undersökning,utförd i Sveriges företagsvärld, ge för resultat? Kommer resultatet i så fall stärka det somLöfgren & Ericsson (2004) påstår gällande sambandet mellan mål med affärssystemetoch användandet av det som beslutsstöd?Med studien har vi kommit fram till följande slutsats. Företag i Sverige inser till viss delnyttan med att använda affärssystem som beslutsstöd, de lägger en betydlig vikt vid attplanera affärssystem både vad gäller beslutsstöd men främst i övriga frågor gällande attintegrera och standardisera verksamheten. Även i det dagliga användandet avaffärssystemet påträffas situationer, gällande beslutstöd, av betydelse, även om företagenlångt ifrån använder systemet till fullo. Vid jämförelsen med amerikanska företag ser viatt även de lägger stor vikt vid att planera affärssystem men att de desto oftare använderaffärssystemet för olika situationer i den dagliga verksamheten, vilket är en markantskillnad mot de svenska företagen.

<p>Na osnovu istraživanja u ovoj disertaciji i implemetiranog<br />softverskog rešenja za podršku upravljanju industrijskim<br />preduzećima utvrđeno je da sama implementacija ERP sistema nije<br />dovoljna, i da su potrebni MES sistemi koji pružaju informacije u<br />realnom vremenu koje pomažu da se donese odluka u cilju unapređenja<br />proizvodnih sistema i omogućuju kontrolu nad svim elementima<br />proizvodnog procesa, prema osnovnim načelima LEAN proizvodnje i<br />TQM.</p> / <p>Based on the research in this dissertation and implementation оf software<br />solution for support of management of industrial enterprises it was found that<br />implementation of ERP systems is not sufficient, and it is necessary<br />implementation of MES systems which provide real-time information for<br />making a decision for improvement of the production system and enable<br />control of all elements of the manufacturing process, according to the basic<br />principles of LEAN production and TQM.</p>

In this dissertation we have addressed the problem of modeling expertise in domains characterized by unquantifiable, often subjective, information, and using that model of expertise as the foundation for building computer-based decision support systems. The key feature of the expert model is to make explicit the essential characteristics of the knowledge experts use to process objective, quantitative information, for making decisions in environments rich in qualitative data. This model is then used as the basis for an "intelligent" interactive assistant that presents information appropriate for the context to operators who may not have developed the necessary expertise. The core of the assistant is a heuristic algorithm that reflects what an expert decision maker would actually do. The algorithm incorporates a set of production rules, i.e., if-then-else rules, to define relevance conditions of quantitative data. These rules employ a dominance principle, i.e., a heuristic association of the relevance of quantitative data with the attributes of qualitative data, characterized as a set of ordered values. The heuristic algorithm is embedded in the assistant and is used to assist non-expert operators in locating information useful for making decisions. The modeling methodology and the heuristic algorithm are applicable for modeling expertise in a class of decision problems characterized by large amounts of qualitative and quantitative data. The process of structuring the expert's knowledge requires empirical evidence from actual decision problems; this evidence feeds the algorithm with heuristic associations between qualitative and quantitative data. The algorithm uses the dominance principle to decide what information to present for a particular set of conditions.

Made available in DSpace on 2016-06-02T19:52:14Z (GMT). No. of bitstreams: 1 DissLCS.pdf: 1281525 bytes, checksum: 2cc35d36d1ef639e6d2dd2af96c90d12 (MD5) Previous issue date: 2005-07-22 / Universidade Federal de Sao Carlos / In the past two decades, the manufacture companies have been faced significant changes in their business area, and the most evident and important was occurred in productive, organizational, technological and financial forms. The configuration of this new scenario demanded of the companies the capacity to modify its operational and productive concepts, in order to survive in an environment of high competitive pressure. In this context, importance of the use of tools is distinguished it that assist and speed the decision making, contributing for the increase of the competitiveness of the company. So, it is convenient that these tools make possible the complete access to information in all the parts and for all in the company, as the proposal of the ERP (enterprise resource planning) systems. The effective use of this system allows the company to integrate its managerial process in different internal functions, providing to productive improvement, minimizing waste and costs in the production process. Parallel, as a second factor comes gaining importance in the companies is the supply management. Forty to sixty per cent of the sale value of the non durable products is related to raw materials. Therefore, a relatively little cost reductions in the acquisition of materials can give a great impact on the company s profit. The objective of this research is to verify how the use of ERP helps the supply management in food industry companies that use sugar as a raw material. The carried through research is of qualitative nature, where a bibliographical survey on the subjects was elaborated, supply management, ERP systems and food industry, followed by explanatory case studies in three companies of food industry in the São Paulo State. It can be concluded that the ERP supports the operational and managerial activities related to supply management in the researched companies, mainly when the company consider the purchase function as a competitive resource. It was observed, however, that its functionalities aren t totally used by the researched companies. / Nas duas últimas décadas, as empresas de manufatura têm enfrentado significativas mudanças em seu ramo de negócios, sendo as ocorridas em suas formas produtivas, organizacionais, tecnológicas e financeiras as mais evidentes e relevantes. A configuração deste novo cenário exigiu das empresas a capacidade de modificar seus conceitos operacionais e produtivos, a fim de sobreviver em um ambiente marcado por elevadas pressões competitivas. Nesse contexto, destaca-se a importância da utilização de instrumentos que auxiliem e agilizem a tomada de decisão, contribuindo para o aumento da competitividade da empresa. Para tal, é conveniente que estes instrumentos viabilizem o completo acesso à informação em todas as partes e por todos na empresa, como é a proposta dos sistemas ERP enterprise resource planning (planejamento dos recursos da empresa). O uso efetivo deste sistema permite à empresa integrar seus processos gerenciais nas diferentes funções internas, proporcionando melhoria de produtividade, minimizando desperdícios e custos no processo de produção. Paralelamente, um segundo fator vem ganhando importância nas empresas, a gestão de suprimentos, dado que 40 a 60% do valor de venda de produtos de consumo não duráveis é relativo a materiais. Portanto, reduções relativamente pequenas de custo na aquisição dos materiais podem ter grande impacto nos lucros. O objetivo desta pesquisa é verificar como o uso do ERP auxilia a gestão de suprimentos em empresas da indústria de alimentos que usam o açúcar como insumo. A pesquisa realizada é de natureza qualitativa, onde foi elaborado um levantamento bibliográfico sobre os temas gestão de suprimentos, sistemas ERP e indústria de alimentos, seguido por estudos de caso explanatórios em três empresas da indústria de alimentos do Estado de São Paulo. Pode-se concluir que o ERP apóia as atividades operacionais e gerenciais relacionadas à Gestão de Suprimentos nas empresas pesquisadas, principalmente quando a empresa considera a função de compras como recurso competitivo. Observou-se, contudo, que as funcionalidades do mesmo não são totalmente utilizadas pelas empresas pesquisadas.

Made available in DSpace on 2015-05-08T14:53:21Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 1572733 bytes, checksum: ba5ac09d18fd7875845fbe871b7793a3 (MD5) Previous issue date: 2012-04-23 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The small and medium businesses are the majority on the national scene, generating jobs and income for the nation. One of the tools that help increase the competitiveness of these companies is the use of Integrated Management Systems (ERP), which, when used properly, assist in planning, management and control. It is very important to check the success of such systems in companies and one of the most widely accepted means of analyzing them is by evaluating the satisfaction of its users. This paper assesses the satisfaction of users of ERP systems in medium-sized manufacturing clothing in Fortaleza, one of the largest clothing from Brazil. The method used was the Survey Research, through which 117 users were interviewed in 25 companies and followed the evaluation model customized by Ely (2010), which are evaluated quantitatively the satisfaction of end users and key users of an ERP system . The results show, in general, users are satisfied with the ERP systems implemented. It was also verified by multivariate analysis, the model used was appropriate to the context of medium-sized enterprises, because the statistical tests (Cronbach's alpha, Bartlett's sphericity and KMO) scores were very reliable. / As empresas de pequeno e médio porte são a grande maioria no cenário nacional, gerando emprego e renda de forma pulverizada para a nação. Uma das ferramentas que colaboram para o aumento da competitividade nestas empresas é o uso de Sistemas Integrados de Gestão (ERP), os quais, quando bem utilizados, auxiliam no processo de planejamento, gestão e controle. É muito importante a verificação do sucesso de utilização destes sistemas nas empresas e um dos meios mais aceitos de analisá-los é por meio da avaliação da satisfação dos seus usuários. Esta dissertação avalia a satisfação dos usuários de sistemas ERP&#8223;s nas médias empresas de confecção do vestuário no município de Fortaleza, um dos maiores pólos de confecção do Brasil. O método utilizado foi a pesquisa Survey, através da qual foram entrevistados 117 usuários de 25 empresas e seguiu o modelo de avaliação customizado por Ely (2010), onde são avaliados de forma quantitativa a satisfação dos usuários finais e usuários-chave de um sistema ERP. Os resultados apresentam, de forma geral, que os usuários estão satisfeitos com os sistemas ERP implantados. Também foi verificado por meio de análise multivariada, que o modelo utilizado foi adequado ao contexto das médias empresas, pois os testes estatísticos (Alfa de Cronbach, esfericidade de Bartlett e KMO) obtiveram valores bastante confiáveis.

A dissertação aborda o estudo sobre as principais características observadas sob a perspectiva da gestão de custos em indústrias de manufatura discreta, em especial considerando uma possível integração dos Sistemas Enterprise Resource Planning (ERP) com os chamados Manufacturing Execution Systems (MES). Este estudo procurar elucidar acerca das iniciativas orientadas à redução de custos, especialmente aquelas aplicas em manufaturas do tipo discreta. Por meio do método de estudo múltiplo de casos foram coletados dados a respeito da implementação do MES e seus impactos sobre a redução de custos em três organizações, para que fossem debatidas as visões de diversos gestores, verificando se as hipóteses levantadas ao longo do projeto são confirmadas. Por fim, os resultados observados foram analisados e discutidos, e as conclusões apontam que o uso do sistema MES pode contribuir ou possui potencial para reduzir os custos e também para aumentar o controle da gestão. No entanto, foi possível observar também que a implantação de sistemas deve ser acompanhada de mudanças de processos e de cultura, que propiciem de fato a redução de custos nas empresas. Foram propostas novas possibilidades para que seja possível a continuidade de outros estudos neste sentido, de forma que as organizações possam explorar novas possibilidades, aperfeiçoando os sistemas ou desenvolvendo mudanças em seus processos. / The dissertation describes the study on major features achieved from the perspective of cost management within discrete manufacturing industries, especially considering a possible integration between Enterprise Resource Planning (ERP) systems with so-called Manufacturing Execution Systems (MES). This study seeks to enlighten a few initiatives on the subject concerned to cost reduction management belonged to the company, especially those applied among manufacturers whose type is settled as discrete. By using the multiple case study method, several data regarding MES implementation and also its impacts on cost decrease were gathered within three enterprises, and therefore used for debating some standpoints from several managers and verifying whether the assumptions made throughout the article are confirmed. Finally, the results obtained along this study were analyzed and discussed, and such findings lead to idea that MES system use can concur or has the potential to decrease costs and also enhance the management control. However, it was also possible to behold that systems implementation should be followed by a culture and processes changes as well, that surely provide cost cutting among companies. It was proposed some other improvement possibilities in order to make possible the development of new efforts in this regard, in a way that enterprises are able to explore new paths, enhancing the systems or even developing changes in their processes.

Accounting is an old discipline inherent to any business. Accounting is divided into Financial Accounting (FA) and Management Accounting (MA). Financial Accounting focuses on the pure processing of the economic data. Management Accounting focuses on the decision-making aspects of the accounting. Accounting industry has been tremendously transformed in the past two decades due to the implementation of Enterprise Resource Planning (ERP) systems. These systems integrate and unify an organisation’s business functions and processes into one complex computer system. Previous research suggests that the ERP systems’ main functionality primarily addresses the issues of Financial Accounting and much less the issues of Management Accounting. The purpose of this study is to explore the underlying factors behind the application of the Management Accounting Techniques through the ERP systems and to suggest a further development in the field. Five large Swedish companies were examined through the comparative case studies with semi-structured interviews. This study discovered that MATs were mostly implemented through spreadsheets, BI systems and custom-built software, i.e. outside of the ERP systems. The main reasons were inflexibility and standard design of the ERP systems, that did not fully suit the companies. Additionally, the customization of the ERP systems would be too costly when other tools, such as BI systems or spreadsheets, provided better functionality to a better price. The conclusion of this study is that it is impossible to build a universal ERP system that would suit all kind of companies, however, ERP systems can serve as a common base and a transaction engine for the MA. ERP systems can provide a data structure for the analysis parameters crucial to MA, such as profit centre, cost centre, unit, and other dimensionality aspects. Spreadsheets and BI systems win the MA battle by providing the flexibility, user-friendliness and the acceptable price, required by the users. Therefore, ERP systems must provide good integration possibilities with other software. One can further speculate if ERP system providers choose not to deliver flexible and visually appealing products, since they benefit from the income that the customer education and the customization of an ERP system implies.

The aim of this thesis is to describe and analyze the information system of the company, which deals with the processing and sale of metallurgical material. Various analyzes will be used to evaluate the individual parts of the system, on the basis of which proposals for changes and measures, which should lead to better overall efficiency of processes, will be created in the final part.

Som en konsekvens av den tekniska utvecklingen levereras affärssystem alltmer som en molntjänst. Detta innebär att IT-konsulters värdeskapande förändras vid implementering av molnbaserade affärssystem. Besitter IT-konsulterna inte rätt expertis kan det leda till felaktiga beslut samt ineffektiva lösningar. Därmed är det av yttersta vikt att undersöka hur IT-konsulters värdeskapande förändras som konsekvens av implementeringen och användandet av molnbaserade affärssystem. Syftet med studien är att bidra med ny kunskap om hur IT-konsulters värdeskapande kompetens och aktiviteter förändras som konsekvens av implementeringen och användandet av molnbaserade affärssystem. Med hjälp av datadriven tematisk analys har studien undersökt hur IT-konsulters värdeskapande förändras. I studiens slutsats presenteras sex förändringar i hur IT-konsulters värdeskapande kompetens och aktiviteter förändras som konsekvens av implementeringen och användandet av molnbaserade affärssystem. Ett exempel är att IT-konsulters värdeskapande blir att anpassa kundorganisationers affärsprocesser snarare än systemets processer. / Because of the technological development, Enterprise resource planning (ERP) systems are increasingly being delivered as a cloud service. This means that IT consultants' value creation may change when implementing cloud-based ERP-systems. If the IT consultants do not possess right expertise, it can lead to erroneous decisions and ineffective solutions. Thus, it is of the utmost importance to investigate how IT consultants' value creation has changed because of the implementation and use of cloud-based ERP-systems. The purpose of the study is to contribute new knowledge about how IT consultants' value-creating skills and activities changes because of the implementation and use of cloud-based ERP-systems. By using a data-driven thematic analysis the study examined how IT consultants' value creation changed because of cloud-based ERP-systems. The study's conclusion presents six changes in how IT consultants' value-creating skills and activities change because of the implementation and use of cloud-based ERP-systems. An example is that IT consultants' value-creation will be to adapt customer organizations' business processes rather than the system's processes.