Submitted by Geyciane Santos (geyciane_thamires@hotmail.com) on 2015-10-27T14:53:24Z No. of bitstreams: 1 Dissertação - Bartolomeu Miranda Pereira.pdf: 2513984 bytes, checksum: ac4f90f59a8936504d8143511e5ee406 (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2015-10-27T19:58:17Z (GMT) No. of bitstreams: 1 Dissertação - Bartolomeu Miranda Pereira.pdf: 2513984 bytes, checksum: ac4f90f59a8936504d8143511e5ee406 (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2015-10-27T20:07:15Z (GMT) No. of bitstreams: 1 Dissertação - Bartolomeu Miranda Pereira.pdf: 2513984 bytes, checksum: ac4f90f59a8936504d8143511e5ee406 (MD5) / Made available in DSpace on 2015-10-27T20:07:15Z (GMT). No. of bitstreams: 1 Dissertação - Bartolomeu Miranda Pereira.pdf: 2513984 bytes, checksum: ac4f90f59a8936504d8143511e5ee406 (MD5) Previous issue date: 2014-10-02 / OUTRAS / In global scenario the companies seek for tools to minimize their cost and maximize their returns. The inventory management, as literature and evidenced in companies day-to-day activities, represents one important part of companies operational cost reduction strategy. The present research objective is evaluate the inventory management process and accounting information system (AIS) in one multinational at Amazon in agreement with IAS 2. The methodology can be classified as unique study case with descriptive scientific characteristic. The case selection happen by convenience and accessibility criteria. The research happen with bibliographies collection search and documental in legal bases, books, magazines and internet, searching the found material interpretation without data handling with study trusty focus. For study credibility increasing the individual questions have been developed for involved person enabling the theory and explored reality comparison. In the results there is evidence of inventory cost recognition as acquisition cost and its maintenance guide with key activities stopping acceptible risk. There is also evidence of AIS characteristics following IAS2 deeply influencing the business continuity and their maintenance process with high relevance. The research conclusion presents both inventory management processes and AIS as important items for business continuity. Both support key activities and provide information for organization strategic decision making. / No cenário globalizado, as empresas buscam ferramentas que minimizem seus custos operacionais e maximizem seus resultados. A gestão dos estoques, conforme a literatura e comprovadamente evidenciado no dia-a-dia das empresas, representa uma parte importante na composição das estratégias de redução de custo operacional das empresas. O objetivo principal desta pesquisa é avaliar os processos de gestão de estoque e sistema de informação contábil em uma multinacional na Amazônia conforme CPC 16R1. A metodologia utilizada pode ser classificada como estudo de caso único com características científicas descritivas. A seleção do caso ocorreu por critérios de acessibilidade e conveniência. A pesquisa aconteceu com consultas a acervos bibliográficos e documentais em bases legais, livros, revistas e internet, buscando a interpretação do material encontrado sem qualquer manipulação de dados focando na confiabilidade do estudo. Para aumento da credibilidade do estudo levantou-se necessidade de elaboração de questionários individuais para pessoas envolvidas nos processos e check list de características do SIC, habilitando a comparação da teoria com a realidade investigada. Nos resultados há evidências de reconhecimento dos custos dos estoques pelo valor de aquisição e sua manutenção é referenciada pelo nível aceitável dos riscos de parada das atividades chaves do negócio da empresa. Também evidencia-se a conformidade das características do SIC com CPC 16R1 influenciando profundamente os negócios da empresa sendo de alta relevância sua manutenção. A conclusão da pesquisa apresenta tanto a gestão dos estoques quanto os processos do SIC como itens de grande influência na continuidade dos negócios da empresa. Ambos suportam atividades chaves e fornecem informações para tomadas de decisões estratégicas para a organização.

The following thesis is based on a study on warehousing for an inventory of finished goods at Volvo Construction Equipment in Eskilstuna.   The inventory stores components consisting axles and transmissions. The project portrays a current situation analysis based on collected primary data, in form of interviews and observations. The current situation analysis includes a detailed process mapping, different warehouse layouts along with calculations. These aspects have been used in the development of improvement propositions.   The company is currently required to deliver components according to FIFO (First In, First Out), that is therefore fundamental when designing the following thesis. The project has however not been based on implementing FIFO, but only improving the existing management of FIFO. The current way of working with FIFO at the company is not ideal, consequently contributed to lack of storage space. This has eventually led to some components being stored outside the warehouse. It means that the components will not be weather-protected, which is one of the aspects that the company wishes to improve.   The Authors have presented various improvement propositions consisting investing in a: pallet, mobile- and a push back racking system and an improved inventory layout. These suggestions have been compared based on various factors that could be prioritized by the company. Examples on these key factors are: cost, volume utilization and enforcement of FIFO. The cost analysis for the racking systems are based on assistance from suppliers that has led to an enhanced cost comparison. The presented propositions have been delimited to ultimately being able to decide the final suggestion. For further studies, the company is recommended to invest in a pallet racking system, which is not only a beneficial economical solution, but also solves space shortage while all the components are stored with weather- protection. This will ultimately lead to improvement on managing FIFO in the finished goods inventory that the company strives after. / Detta examensarbete är grundat på undersökningar inom lagerhanteringen i färdigvarulagret (FVL) på Volvo Construction Equipment i Eskilstuna.   Färdigvarulagret lagerhåller i dagsläget komponenter bestående av axlar och transmissioner. Detta arbete redogör en nulägesbeskrivning som har tagits fram med hjälp av insamlad primärdata, i form av intervjuer och observationer. Nulägesbeskrivningen innefattar bland annat en detaljerad processkartläggning, olika lagerlayouts samt beräkningar som har varit fördelaktigt vid framtagandet av förbättringsförslagen. Den insamlade primärdata har jämförts med den teoretiska referensramen, som har varit till stöd vid utformningen av förslagen.   Företaget har i dagsläget krav på att leverera komponenter enligt FIFO (First In, First Out), som därmed är grunden till examensarbetet. Detta arbete har inte utgått från att implementera FIFO, utan att endast förbättra den befintliga hanteringen. Dagens arbetssätt av FIFO är inte optimal, i och med att det har bidragit till platsbrist i lagret. Detta har lett till att vissa komponenter lagerhålls i ett utelager som är placerat utanför FVL. Komponenterna som lagras i utelagret blir inte väderskyddade, vilket är en av de faktorer som företaget vill lösa.   Författarna har tagit fram olika förbättringsförslag bestående av införandet av ett: mobilt-, pall och rullfackställage, eller en ny lagerlayout. Dessa förslag har jämförts utifrån olika faktorer som författarna anser att företaget bör prioritera. Exempel på väsentliga faktorer som förslagen innefattar är bland annat kostnadsaspekten, volymutnyttjandet och tillämpningen av FIFO. Kostnadsförslagen för lagersystemen är framtagna utifrån stöd från leverantörer, vilket lett till en tydligare kostnadsjämförelse. Utifrån de presenterade förbättringsförslagen, har dessa avgränsats för att till slut kunna komma fram till ett slutgiltigt val. Vid fortsatta studier kring arbetet rekommenderas företaget att investera i ett pallställage som inte endast är en ekonomisk lösning, utan som dessutom löser platsbristen i lagret. Samtidigt lagerhålls samtliga komponenter med väderskydd. Detta kommer slutligen leda till en förbättrad FIFO hantering i FVL som företaget eftersträvar.

Un problème auquel sont confrontés de nombreux réseaux de distribution, en particulier dans la vente de détail, est celui du choix entre une installation locale de stockage de produits ou une installation commune pour tous les centres du réseau. Le stockage commun permet des économies d’échelle. En revanche, il peut occasionner des coûts de transport importants. Quant au stockage local, il est coûteux du point de vue de l’investissement mais bon marché en utilisation. Pour profiter des avantages des deux techniques tout en limitant leurs inconvénients, on envisage l’installation de stocks locaux pouvant aussi être utilisés par les autres entreprises. Dans ce cas, le problème qui se pose alors est double. Il s’agit d’une part pour chaque entreprise, de déterminer sa propre quantité à commander, en fonction de la demande estimée à chaque point de vente. Il s’agit d’autre part d’organiser les échanges de produits entre les entreprises en fonction des demandes locales réelles. Les travaux de recherche présentés dans ce mémoire de thèse proposent des mécanismes de coordination qui agissent d’une façon collective et non plus d’une façon individuelle, pour améliorer à la fois le rendement au niveau de chaque centre de distribution et la satisfaction des clients.. Notre principal défi dans cette thèse est de proposer une approche analytique innovante issue de la théorie des jeux pour traiter des problèmes de gestion de stock visant à réduire globalement les stocks dans les réseaux de distribution toute en garantissant un bon niveau de service. / A problem facing many distribution networks, especially in retail, is the choice between a local product storage facility or a shared installation for all network centers. The common storage enables economies of scale. However, may cause significant transport costs. As for local storage, it is costly in terms of investment but cheap in use. To enjoy the benefits of both techniques while minimizing their drawbacks, it is envisaged the installation of local stocks can also be used by other companies. In this case, the problem that then arises is twofold. This is one for each company to determine its own order quantity, depending on the demand estimated at each point of sale. It is secondly to organize the exchange of products between companies based on actual local demands. The research presented in this thesis propose coordination mechanisms that act in a collective manner and not in an individual manner, to improve both the yield at each distribution center and customer satisfaction .. Our main challenge in this thesis is to propose an innovative analytical approach end of game theory to address inventory management problems to reduce overall inventory in the distribution networks throughout ensuring a good level of service.

The work deals with the management of stocks in a particular company. With the help of available literature focuses on the baseline situation in the company, describes the current system of inventory management of raw materials and proposes measures to improve the management of stocks in the selected raw materials warehouse. The aim of work is to change the current system in order to reduce the average physical stock, and thus a reduction in funds tied in stocks of raw materials. The basic thesis is ABC analysis of stock items made in the warehouse of raw materials.

Thesis on the theme "The Management Of Stock Of Spare Parts Logistics Chains" deals with the specification of logistic chains, spare parts inventory management and functioning of these chains. The theoretical part focuses on the definition of the theoretical background needed to understand the functioning of these chains. It ranges from the definition of the logistics chain, through ABC analysis to the detailed characteristics of the chain of spare parts. Besides a general overview the thesis includes example from real practice. In the practical section, through simulation models thesis presents the operation and management of the spare parts logistics chains. The practical section shows the simulation model of the current situation and compares it with the model after the introduction of stock management in the company.

The thesis deals with inventory management in Rhiag Group. It is particularly focused on enhancement of model which is used for relocation of goods within the group. Purpose of this model is to improve allocation efficiency measured by items write-off value. Initially, author describes making of database which enables quantifying benefits of relocation, followed by testing of optimal relocation algorithm settings and determinig maximal delivery values for each relocation flow. In conclusion, optimal parameters of the model are recommended and benefits for Rhiag Group are estimated.

This thesis focus on short-term assets and their management. The theoretical part contains basic informations about the company's assets, short -- term assets, its characteristics and it describes in details the options valuation methods of assets and inventory management. Practical part contains analyzes of current assets management system in selected company, compare findings with the competition, it identifies potential deficiencies and recommends changes for improvement.

Esse trabalho tem como objetivo apresentar um estudo sobre a viabilidade de implementação do VMI - Vendor Managed Inventory considerando-se que, nos dias atuais, um dos principais desafios logísticos das empresas se relaciona à cadeia de suprimentos, seja ela direcionada para o gerenciamento, para o planejamento ou até mesmo para o controle. Considerou-se na pesquisa o estoque gerenciado pelo fornecedor uma ferramenta de abastecimento e reabastecimento da cadeia de suprimentos e para essa tecnologia torna-se necessário, uma total parceria entre fornecedor e cliente, aprimorando-se assim, os rendimentos operacionais e a qualidade da prestação de serviços, com a minimização de prazos e aumento da competitividade. Trata-se de uma pesquisa exploratória através da coleta de dados junto a Associação Brasileira de e-business, Panorama do cenário do Supply chain e ações colaborativas nas empresas brasileiras, realizada com 36 empresas em Novembro de 2005 e uma pesquisa composta de 10 (dez) clientes de distribuição de autopeças do mercado de reposição de borrachas, buchas e coxins automotivos representando 47 filiais no território brasileiro. Dentre os resultados obtidos, destaca-se que para se obter a eficácia dos recursos sistêmicos no setor da cadeia de abastecimento de uma empresa no mercado de reposição, é importante a integração para a cadeia de abastecimento, descrevendo de forma integrada, os níveis competitivos e os ambientes em que a empresa está inserida e se conclui que a VMI - Vendor Managed Inventory é uma aplicabilidade que está em evidência conforme mostrado na pesquisa exploratória e determinante na redução dos atrasos e melhoria ao atendimento no mercado que está inserido. / This work aims to present a study on the feasibility of implementing VMI - Vendor Managed Inventory - considering that, today, a major logistical challenges of companies relates to the supply chain, whether it is directed to the management, for planning or even control. It was considered in the survey vendor managed inventory tool supply and replenishment supply chain and this technology becomes necessary, a full partnership between supplier and customer, thus improving the operating income and the quality of provision services, with the minimization of time and increased competitiveness. This is an exploratory research by collecting data from the Brazilian Association of e-business, "Panorama scene of Supply chain and collaborative actions in Brazilian companies," with 36 companies in November 2005 and a survey consisting of 10 (ten) distribution customers of auto parts aftermarket rubber, automotive bushings and cushions representing 47 branches in Brazil. Among the results, it is noteworthy that to obtain the effectiveness of systemic industry supply chain of a company in the aftermarket, it is important for integrating the supply chain, describing in an integrated, competitive levels and the environments in which the company operates and concludes that VMI - Vendor Managed Inventory is an applicability that is in evidence as shown in exploratory and instrumental in reducing delays and improving service to the market that is inserted.

El texto completo de este trabajo no está disponible en el Repositorio Académico UPC por restricciones de la casa editorial donde ha sido publicado. / The present research seeks to show the importance of applying process management techniques and food safety norms in the operational processes of the supply chain to know the meaning and the need for an integrated hybrid model. The article reviews the sugarcane distillery sector of Peru and its main operational problems. Based on the literature reviewed and discussed with academics who have knowledge of the food supply chain, an integrated hybrid model was developed to help any distillery with lower levels of competitiveness than its competitors in other sectors, such as pisco, applying techniques of process management and food safety to increase the efficiency of liquor distilleries. The findings confirm that distilleries can increase their efficiency, thanks to the higher performance of their operations after their alignment with the integrated model. / Revisión por pares

This master´s thesis deals with the management of the purchasing strategy in the selected business company. This company sells products to final customers. The purpose of the thesis is to monitor purchasing processes mainly focusing on the supplier selection process. Thesis contains suggestion for a systematic selection process of prospective business partners, which is divided into four phases. Proposed suggestion contributes to higher productivity of the company´s purchasing strategy and considerably eliminates risk of high dependence on the sole supplier.