Introduktion: Små till medelstora företag (SME) innefattar 99.9% av alla aktiva verksamheter i Sverige. SME:s är företag som har begränsade ekonomiska resurser. Begränsade resurser kan leda till att verksamheter producerar produkter till lager i rädslan om att gå miste om leveranser, vilket skapar ett uppbundet kapital i färdigvarulagret. Syftet med studien är att undersöka om make to order (MTO) kan användas av SME:s för att reducera kapitalbindning i färdigvarulagret och undersöka vilka utmaningar det finns med att implementera MTO.  FF1: Hur kan MTO användas som ett verktyg för att reducera kapitalbindningen hos SME:s? FF2: Vilka utmaningar finns det med att implementera MTO för SME:s?  Metod: En fallstudie har genomförts hos ett producerande mikroföretag. Data har samlats in genom observationer, intervjuer och dokument. För grund till den teoretiska referensramen har en litteraturstudie genomförts. Litteraturstudien samlade in data genom vetenskapliga artiklar och böcker som har använts för att analyser den insamlade empirin från fallstudien.   Resultat: Studiens resultat har kommit fram till att MTO kan användas som ett verktyg hos SME:s som har en hög kapitalbindning och inte kan utesluta ett färdigvarulager. För att reducera kapitalbindningen kan därmed en hybrid mellan MTO och MTS (make to stock) användas. Studien har ytterligare kommit fram till att det finns tre huvud utmaningar med att implementera MTO. De tre utmaningarna är ställtider, oförutsägbara händelser och förändringar.

Purpose – Globalization affects all producing companies with increased complexity in production, stock management and never ending customer demands. The customers of today have a greater range of suppliers than before with even more products to choose from which puts the customer in a strong position. One of many important subjects that companies need to work with to keep their competitiveness strong against each other is to work with continuous improvements in production- and inventory management. This study therefore reviews tied up capital in stock and suggest adequate procedures, which could be applied to decrease the tied up capital.   Method –In order to fulfil the purpose a case study is conducted. Two central research questions are chosen for the study to investigate in a case company. The data collected contains of secondary data, observations and interviews. To accomplish the purpose a theoretical framework has been put together.   Findings – Reducing variations in production and re-designing of the daily production plan is presented as the two procedures with the purpose to achieve a decrease in tied up capital for stock kept units. The study describes these two procedures in general in order to make the solution applicable into various manufacturing company. Further the study claims that gaining flow efficiency should be prioritized instead of resource efficiency, which could be accomplished by the two procedures.    Implications – The study contributes to verifying production theories, foremost about variations in production, Lean manufacturing and the technique of Lead-time mapping.   Limitations – In order to apply the procedures with precision and efficiency some further data and extended studies needs to be performed. This study is performed in a generalizing point of view, which may influence the results.  The study does not capture every aspect of affecting circumstances that might be needed for a successful implementation of suggested procedures.   Keywords – Tied up capital, Lead-time, Lean, Lead-time mapping, Variations, Flow efficiency, Postponement, Just-in-Time, Make-to-stock and Make-to-order. / Syfte – Globaliseringen har gjort att kunden har ett högre utbud att välja mellan och kan därmed ställa högre krav på tillverkande verksamheter. För att fortsatt vara konkurrenskraftig måste verksamheter ständigt utveckla den interna produktion- och materialstyrningen. Studiens ämnar därmed undersöka orsaken till uppkomsten av bundet kapital i lager samt finna potentiella åtgärder som kan vidtas inom verksamheten för att på ett hållbart sätt minska bundet kapital i lager.   Metod – För att uppfylla studiens syfte tillämpas fallstudie. Studien utgår från två frågeställningar som besvaras med hjälp av data från ett fallföretag. Data som samlas är hämtad från sekundärdata, observationer och intervjuer. Därtill har ett teoretiskt ramverk upprättats vilken studien utgår ifrån.   Resultat – Minska variationer samt utförande av en mer detaljerad planering presenteras som studiens två åtgärdsförslag för att minska bundet kapital i lager. Studien beskriver övergripande potentiella tillvägagångssätt för att åstadkomma förslagen. Studien konstaterar att flödeseffektivitet med fördel bör prioriteras framför resurseffektiviteten i verksamheten, vilket uppfylls med hjälp av åtgärdsförslagen.   Implikationer – Studien bidrar inte till nya teorier men verifierar befintliga teorier främst kring variationer i tillverkning, Lean och ledtidskartläggning.   Begränsningar – För att åtgärdsförslagen i studiens resultat ska kunna tillämpas krävs ytterligare data och fördjupade studier för att garantera att samtliga aspekter ska fångas in samt att orsak och påverkan av åtgärderna ska kunna kartläggas. Studien bygger på generaliserande antaganden vilket ger ett generaliserat resultat.   Nyckelord – Lean, Ledtid, Ledtidskartläggning, Variationer, Flödeseffektivitet, Senareläggning, Just-in-Time, Make-to-order och Bundet kapital.

Esta pesquisa apresenta um modelo de custeio para apoiar decisão de formação de preços em indústrias de produção sob encomenda. Trata-se de um modelo híbrido que se vale de diferentes métodos de custeio, os quais são, por sua vez, utilizados complementarmente uns aos outros de forma a indicar adequadamente os custos e despesas ocorridos em sistemas de produção sob encomenda para uso no auxílio à formação de preços, tais como, custos de matérias primas, de transformação e despesas fixas indiretas. O modelo se vale dos seguintes métodos: custeio-padrão, custeio por unidade de esforços da produção UEP e custeio baseado em atividades e tempo - TDABC. O modelo proposto foi aplicado em uma indústria de projeto e produção sob encomenda para o setor elétrico permitindo um estudo comparativo acerca da decisão de preços em relação ao modelo atualmente utilizado e o novo modelo proposto. Na comparação realizada, para um produto selecionado, observou-se que ao se utilizar o novo modelo o preço baseado em custos deveria ser 15.5% inferior àquele que se definiria a partir do modelo atualmente aplicado pela indústria, mostrando ter o modelo proposto um tratamento mais coerente em relação aos custos de transformação e despesas da estrutura de apoio se comparado ao modelo atual, refletindo diretamente na competitividade da indústria na medida em que um preço além daquele fixado pela concorrência para uma produção sob encomenda pode afugentar a colocação do pedido pelo potencial cliente. / This research presents a cost model to support the pricing decision in make-to-order industries. The developed hybrid model uses different costing methods, which are, in turn, used in addition to each other presenting indicate adequately the costs and expenditures that occurred in make-to-order systems of production for support pricing decision, such as costs of raw materials, processing and indirect fixed costs. The model takes advantages of the following methods: standard costing, cost per added value unit - AVU and time-driven activity-based costing - TDABC. The proposed model was applied to a make-to-order Company, in this way, allowing a comparative study for the decision of prices between the new model and the current one. In a comparison, considering a selected product, It was observed that, using the new model, the price based on costs would be 15.5% lower than that which was settled using the model currently applied by the company, It shows that the proposed model may treat the processing costs and structures expenditures more consistent when compared to the current model, in this way reflecting the company\'s competitiveness as the price beyond that settled by the competitors for a make-to-order production can stave off placing an order from a potential customer.

Este trabalho avalia o grau em que a integração de sistemas de informação tem atendido ao desenvolvimento de bens de capital com engenharia sob encomenda, com base em objetivos de desempenho para o processo de desenvolvimento de produtos. Descreve uma investigação, realizada por meio de pesquisa-ação, sobre o ambiente de desenvolvimento de produtos em uma indústria de bens de capital, conduzida sob a perspectiva organizacional e da tecnologia da informação. Objetiva aumentar a difusão deste tipo de informação para os profissionais deste ramo de atividade e comunidade científica, bem como servir como base para pesquisas e ações de melhoria para a empresa estudada. Focaliza a relevância da caracterização de um modelo de referência para o processo de desenvolvimento de produtos que otimize as atividades de tomada de decisão, controle de fluxo de trabalho, armazenamento de informações e documentos e retro-alimentação de informações em ambientes com engenharia sob encomenda. Apresenta os desafios enfrentados pela empresa estudada quanto à estabilização dos seus processos após uma ampla reformulação da aplicação de sistemas de informação, abordando elementos de sua dinâmica organizacional e diagnosticando o comportamento destes elementos diante das integrações executadas. Aborda ainda os aspectos humanos envolvidos neste segmento, considerando-os como fatores críticos para a aplicação e desenvolvimento de soluções / This work evaluates the support level offered by integrated information systems to engineered-to-order development of capital goods, based on the product development process performance objectives. It describes an investigation, performed by means of an action-research, about the product development environment in a capital goods industry, carried out under the organizational and information technology perspectives. It aims to increase the diffusion of this kind of information among the professionals in this production segment and scientific community, as well to serve as a research and improvement actions base to the studied company. The work focuses on the relevance of a reference model characterization to the product development process in order to optimize the decision making activities, workflow control, document and information storage and feedback in engineering-to-order environments. It presents the challenges faced by the studied company to reach the processes stabilization after a broad changeover of its information systems applications, analyzing its dynamics organizational elements and making a diagnosis of these elements behaviour, considering the achieved integration. It still analyzes the human aspects involved in this industry segment, considering these aspects as critical factors for solutions development and application

Esta pesquisa apresenta um modelo de custeio para apoiar decisão de formação de preços em indústrias de produção sob encomenda. Trata-se de um modelo híbrido que se vale de diferentes métodos de custeio, os quais são, por sua vez, utilizados complementarmente uns aos outros de forma a indicar adequadamente os custos e despesas ocorridos em sistemas de produção sob encomenda para uso no auxílio à formação de preços, tais como, custos de matérias primas, de transformação e despesas fixas indiretas. O modelo se vale dos seguintes métodos: custeio-padrão, custeio por unidade de esforços da produção UEP e custeio baseado em atividades e tempo - TDABC. O modelo proposto foi aplicado em uma indústria de projeto e produção sob encomenda para o setor elétrico permitindo um estudo comparativo acerca da decisão de preços em relação ao modelo atualmente utilizado e o novo modelo proposto. Na comparação realizada, para um produto selecionado, observou-se que ao se utilizar o novo modelo o preço baseado em custos deveria ser 15.5% inferior àquele que se definiria a partir do modelo atualmente aplicado pela indústria, mostrando ter o modelo proposto um tratamento mais coerente em relação aos custos de transformação e despesas da estrutura de apoio se comparado ao modelo atual, refletindo diretamente na competitividade da indústria na medida em que um preço além daquele fixado pela concorrência para uma produção sob encomenda pode afugentar a colocação do pedido pelo potencial cliente. / This research presents a cost model to support the pricing decision in make-to-order industries. The developed hybrid model uses different costing methods, which are, in turn, used in addition to each other presenting indicate adequately the costs and expenditures that occurred in make-to-order systems of production for support pricing decision, such as costs of raw materials, processing and indirect fixed costs. The model takes advantages of the following methods: standard costing, cost per added value unit - AVU and time-driven activity-based costing - TDABC. The proposed model was applied to a make-to-order Company, in this way, allowing a comparative study for the decision of prices between the new model and the current one. In a comparison, considering a selected product, It was observed that, using the new model, the price based on costs would be 15.5% lower than that which was settled using the model currently applied by the company, It shows that the proposed model may treat the processing costs and structures expenditures more consistent when compared to the current model, in this way reflecting the company\'s competitiveness as the price beyond that settled by the competitors for a make-to-order production can stave off placing an order from a potential customer.

This study presents a holistic view of which factors small and medium-sized enterprises (SMEs) have to consider, in moving their customer order decoupling point (CODP) further from the customer, thereby becoming more customized. The study also investigate whether SMEs and larger enterprises differ in the strategic questions relating to what influences an enterprise to become more customized, which prerequisites are required and which problems enterprises should anticipate and prepare for. These questions are important, given that strategic change is challenging, and can take considerable time to accomplish; it therefore needs to be based on the right decisions. This study is motivated by the fact that the markets SMEs are selling to tend to become more and more complex and harder to anticipate. Increased globalisation and use of IT and ICT have lead to greater uncertainty in customer demand. At the same time customers have ever more demanding needs and specifications; if these are not met, they will go elsewhere rather than reducing or adapting them. This complexity requires a more customized production and is a way to gain commercial advantages.       Customised production includes many benefits such as reduced uncertainty, by producing totally customized products less capital bound is tied up. But meanwhile many challenges such as reduced production efficiency, furthermore flexibility must be increased and higher demands on communications and IT systems are often necessary. The study starts with a wide and thorough theoretical overhaul around the movement of the CODP, but also addresses other parts of the organization to get the all-important big picture. This theoretical work is leading to a work-model which is used in six interviews within SMEs. In order to get a thorough picture, the enterprises that take part in the study are from different line of business and have from 18 to 235 employees. During these interviews, conducted on a single occasion per company, the model and related questions are discussed. Thereby an analysis of the interviews and the theory is done, with the model as the starting-point.   The result of this study is a basic model, which SMEs can use as an analytical tool, and a checklist, to facilitate a move towards a make-to-order manufacturing strategy, thereby gaining more flexibility. The study provides a basic generic framework which can be adapted and tailored by the company in question to see which parts are relevant to specific circumstances.

Syfte: Syftet med rapporten var att bättre förstå vilka faktorer som har en inverkan på kapacitetsplaneringen samt de metoder som finns att tillgå gällande kapacitetsplanering. Utefter detta formulerades det tre stycken frågeställningar som studien avser att besvara: Vilka metoder inom kapacitetsplaneringen kan tillämpas i ett kundorderstyrt företag? Vad utmärker kapacitetsplaneringen i ett kundorderstyrt företag? Hur kan kapacitetsplaneringen förbättras utifrån fallföretagets nuvarande situation? Metod: För att besvara frågeställningarna och uppfylla studiens syfte valdes det att genomföras en fallstudie på Lindab Götene AB i Götene. Den första frågeställningen besvaras genom att identifiera relevant teori kring kapacitetsplanering och analysera dessa med empirin. Den andra frågan besvaras med hjälp av empirin där en nulägesanalys har genomförts som ger en inblick i fallföretaget samt den informationen om hur kapacitetsplaneringen tillämpas i fallstudieobjektet. Även här analyseras empirin med teorin. Den tredje frågan besvaras utifrån den analys och insamling av empiriskt material i nulägesbeskrivningen för att identifiera vad som kan förbättras angående kapacitetsplaneringen i en kundorderstyrd verksamhet. Den empiriska datan utgjordes utav intervjuer, dokumentstudier och observationer. Slutsats: I dagsläget sker kapacitetsplaneringen för hela företaget, författarna föreslår att fallföretaget tillämpar metoden kapacitetsbehovsprofiler då den möjliggör att planera kapaciteten per avdelning. Vilket skulle kunna ge en bättre uppfattning om hur beläggningen i produktionen ser ut utifrån fallföretagets förutsättningar. Ytterligare rekommendationer är att utföra tidsstudier för att säkerställa att korrekta operationstider finns tillgängliga som kapacitetsplaneringen baseras på för att inte över- eller underskatta graden av kapacitetsbehov. Uppföljning och återkoppling bör även göras för att se hur produktionen ligger till gentemot planeringen för att även skapa ett underlag för eventuella förbättringar som kan utföras, samt att skapa rutiner och se till att dessa följs. / Purpose: The purpose of the report was to achieve a greater understanding over which factors have an impact on capacity planning as well as the methods available regarding capacity planning. Along this, three questions were formulated that the study intends to answer: Which methods within capacity planning can be applied in a customer-managed company? What distinguishes a capacity planning in a customer-managed company? How can capacity planning be improved in the business case based on the current situation? Method: In order to answer the questions and fulfil the purpose of the study, it was decided to conduct a case study at Lindab Götene AB in Götene. The first question is answered by identifying relevant theory about capacity planning and comparing them with empiric materials. The second question is answered with the help of the empirics where a current situation analysis has been conducted that gives an insight into the case company and the information on how capacity planning is applied in the case study. The theoretical and empirical material are analysed as well. The third question is answered on the basis from the analysis and collection of empirical material in the current situation description to identify what can be improved regarding capacity planning in a customer-ordered business. The empirical data consisted of interviews, documentary studies and observations. Conclusion: Today the capacity plan is created for the whole company as one unit, the authors are suggesting that the business case applies the method capacity bills which makes it possible to plan capacity for each division. Thus, creating a better chance of understanding the current situation in the production. Further recommendations are such as conducting time studies to ensure that correct operational times are available which capacity planning is based on, this for not under- or overestimate the need of capacity. Follow-up and feedback should be done to see how the current situation of the production is against the production plan, also to create a ground for potential improvements that can occur. Creating routines and making sure that they are followed.

Made available in DSpace on 2016-06-02T19:51:24Z (GMT). No. of bitstreams: 1 177.pdf: 1113978 bytes, checksum: 4d3ce8e1960eb30e36b74487b1cde791 (MD5) Previous issue date: 2003-02-05 / Universidade Federal de Minas Gerais / Companies need to know their environment, their strengths and their weaknesses in relation to competitors, so that they get benefits, consolidating themselves in this environment. In great companies, there are best conditions to perform self-knowledge studies and market studies internally, or still hiring agencies which make such studies. This is more difficult to happen in small or medium companies. In that way, studies with the purpose of producing a diagnosis for a company or for an industrial segment become important, mainly for small or medium companies, not only for the involved companies, but also for the scientific community, that can focus their research efforts in subjects that are of interest for the companies as for the scientific community. The objectives of this dissertation are to propose a methodology for diagnosing problems and needs in the productive area of small-medium sized industrial companies and its application in two different industrial segments: make-to-order foundries of the interior of São Paulo state and footwear manufacturers of Birigui-SP. The methodology consists in a survey (evaluation research), using questionnaires and interviews. The survey and the use of the inductive method of research make possible a visualization of the situation faced by the industrial segment in study. The application of the proposed methodology was able to show many production characteristics of the segments: make-to-order foundries of the interior of São Paulo state and footwear manufacturers of Birigui-SP. / As empresas necessitam conhecer o ambiente em que estão inseridas, seus pontos fortes e suas fraquezas com relação aos seus concorrentes, de modo que elas venham a se beneficiar e com isso se firmar neste ambiente. No caso de grandes empresas, há melhores condições para se realizar internamente estudos de autoconhecimento e estudos de mercados, ou ainda contratar agências que façam tais estudos, o que é mais difícil ocorrer em empresas de menor porte. Dessa forma, estudos com a finalidade de produzir diagnósticos de uma empresa ou de um segmento industrial tornam-se importantes, principalmente para empresas menores, não apenas para as empresas envolvidas, mas também para a comunidade científica, que podem direcionar seus esforços em questões que sejam de interesse tanto para as empresas quanto para a comunidade científica. Este trabalho tem por objetivos propor uma metodologia para diagnóstico de problemas e necessidades da área produtiva em pequenas e médias empresas industriais e aplicá-la em dois segmentos industriais distintos: fundições de mercado (que operam sob encomenda) do interior do estado de São Paulo e fabricantes de calçados de Birigui-SP. A metodologia consiste em uma pesquisa do tipo survey (pesquisa de avaliação), utilizando-se de questionários e entrevistas com empresas, que em conjunto com o método indutivo de pesquisa possibilitam uma visão da situação enfrentada pelo segmento industrial em estudo (uma fotografia do setor no período em que o estudo é realizado). Esta metodologia pode ser adaptada para ser aplicada em segmentos industriais diversos; isso foi feito para os segmentos de fundição de mercado do interior do estado de São Paulo e de fabricantes de calçados da cidade de Birigui-SP. As informações coletadas permitiram caracterizar os problemas da área produtiva destes dois segmentos e tirar várias conclusões sobre as relações das variáveis utilizadas no estudo.

Este trabalho avalia o grau em que a integração de sistemas de informação tem atendido ao desenvolvimento de bens de capital com engenharia sob encomenda, com base em objetivos de desempenho para o processo de desenvolvimento de produtos. Descreve uma investigação, realizada por meio de pesquisa-ação, sobre o ambiente de desenvolvimento de produtos em uma indústria de bens de capital, conduzida sob a perspectiva organizacional e da tecnologia da informação. Objetiva aumentar a difusão deste tipo de informação para os profissionais deste ramo de atividade e comunidade científica, bem como servir como base para pesquisas e ações de melhoria para a empresa estudada. Focaliza a relevância da caracterização de um modelo de referência para o processo de desenvolvimento de produtos que otimize as atividades de tomada de decisão, controle de fluxo de trabalho, armazenamento de informações e documentos e retro-alimentação de informações em ambientes com engenharia sob encomenda. Apresenta os desafios enfrentados pela empresa estudada quanto à estabilização dos seus processos após uma ampla reformulação da aplicação de sistemas de informação, abordando elementos de sua dinâmica organizacional e diagnosticando o comportamento destes elementos diante das integrações executadas. Aborda ainda os aspectos humanos envolvidos neste segmento, considerando-os como fatores críticos para a aplicação e desenvolvimento de soluções / This work evaluates the support level offered by integrated information systems to engineered-to-order development of capital goods, based on the product development process performance objectives. It describes an investigation, performed by means of an action-research, about the product development environment in a capital goods industry, carried out under the organizational and information technology perspectives. It aims to increase the diffusion of this kind of information among the professionals in this production segment and scientific community, as well to serve as a research and improvement actions base to the studied company. The work focuses on the relevance of a reference model characterization to the product development process in order to optimize the decision making activities, workflow control, document and information storage and feedback in engineering-to-order environments. It presents the challenges faced by the studied company to reach the processes stabilization after a broad changeover of its information systems applications, analyzing its dynamics organizational elements and making a diagnosis of these elements behaviour, considering the achieved integration. It still analyzes the human aspects involved in this industry segment, considering these aspects as critical factors for solutions development and application

Introdukton: Dagens hårda krav på specialanpassade produkter har bidragit till fler och fler företag som tillämpar en kundorderanpassad strategi. Eftersom dessa företag konkurrerar genom att hålla så låga ledtider som möjligt och erbjuder unika produkter med tilltalande priser har det blivit allt mer attraktivt att använda sig av lean-baserade verktyg för att reducera slöseri, skapa en effektivare produktion och således bli mer konkurrenskraftig. Problemet är att lean-verktyg inte är utvecklade för denna typ av organisation. Syfte: Syftet är att utforma en modell för en utvecklad value stream mapping som visar hur företag med en kundorderstyrd strategi som kännetecknas av hög produktvariation i låga volymer kan använda value stream mapping för att effektivisera produktionen.                                                    Metod: Studien är utförd genom en fallstudie vid ett tillverkande företag som producerar specialanpassade produkter efter kundönskemål. För att kartläggningen genom value stream mapping skulle vara genomförbar samlades relevant litteratur in. Därefter genomfördes intervjuer och observationer som underlag för det empiriska materialet. Avslutningsvis har teorin tillsammans med det empiriska materialet utgjort innehållet för analyser och slutsatser inom denna studie.                                                                                                                      Resultat: Fallföretaget kännetecknas av en komplex produktion av unika produkter med korsande material- och informationsflöden vilket försvårar value stream mapping. Fallföretagets tillverkningsprocesser inom produktionen är manuell kapning, manuell plywoodkapning, kedjekapning, inredning och montering. Processer med liknande operationer var utspridda i fabriken och monteringsprocessen identifierades som flaskhals.                                                                                                                                  Slutsats: En modell för hur företag med en kundorderstyrd strategi med hög produktvariation och låga volymer kan använda value stream mapping har sammanställts. Vidare har ytterligare aspekter fastställts som är betydande vid genomförandet av value stream mapping inom denna produktionsform. / Introduction: Today’s high demand on customer specific products has led to an upstream of organizations that are adapting an make-to-order production strategy. Seeing that these organizations compete by obtaining low lead-times and the ability to present unique and affordable products, a need has been created to use lean-based methods in attempt to reduce waste, create an efficient production, thus to gain competitive advantage. The issue is that lean-methods are not developed for these types of organizations.  Purpose: The purpose of this study is to compile a model that describes how an organization that is characterized by make-to-order strategy and with a high variety in products manufactured in low volumes can implement value stream mapping to create an efficient production and thus gain competitive advantage. Methodology: The study is carried out through a case-study on a company that manufacture based on the specification of customer-orders. To perform a value stream mapping, relevant literature was collected and studied. Consequently, interviews and observations were conducted and constitute the empirical data. Subsequently the literature review along with the empirical data constitutes the conclusions and findings.    Results: The case company is characterized by a complex manufacturing of unique products with crossing information- and material flows which complicates value stream mapping. The processes consist of manual cutting, semi-manual cutting, plywood cutting, component manufacturing, and assembling. Processes with similar operations were spread throughout the manufacturing plant and the assembly points were identified as bottle-necks.   Conclusion: A model that describes how an organization that is characterized by make-to-order strategy and with a high variety in products manufactured in low volumes can implement value stream mapping has been compiled. Furthermore, additional aspects have been identified that are significant in the implementation of value stream mapping within this form of production.