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Digitized by Kansas Correctional Industries

Thesis (M.S.)--State University of New York at Binghamton, Thomas J. Watson School of Engineering and Applied Science, Dept. of Systems Science and Industrial Engineering, 2005. / Includes bibliographical references.

O fenômeno da globalização provocou maior integração entre as nações influenciando o fluxo de comércio e de capitais de forma a intensificá-los. Nesse contexto, os portos figuram como importantes elementos de desenvolvimento econômico do país por serem as principais portas de entrada e saída do fluxo do comércio internacional, tornando-se estratégicos para o crescimento econômico local. Dessa forma, torna-se importante para o setor que os portos sejam eficientes e competitivos, seja nos aspectos das operações portuárias como nos custos das operações. Isso porque as tarifas portuárias, juntamente com outros fatores operacionais e geográficos, são fundamentais no processo de escolha do porto pelos seus clientes. Apesar disso, pouco se tem pesquisado acerca do desempenho econômico-financeiro dos portos e seus impactos no custo das operações portuárias, levando a processos de tomada de decisão sem boas bases de informação a respeito da economicidade das operações, como por exemplo, as decisões de formação das tarifas portuárias. Adicionalmente, isso dificulta a tomada de decisões sobre os processos e melhoria contínua como forma de melhorar o posicionamento competitivo. Este trabalho apresenta a proposição de um modelo de gestão econômico-financeira para portos, apoiado nas estruturas conceituais existentes na literatura e aplicado em uma Autoridade Portuária. O modelo é composto de quatro fases com base no conceito do ciclo PDCA (Plan-Do-Check-Act): i) planejamento (Plan) – onde acontece o alinhamento dos objetivos com o Plano Mestre do porto; ii) desenvolvimento (Do) – onde é realizada a estratificação do porto em processos que são analisados e avaliados em sua economicidade pela implementação de um modelo de custeio baseado em atividades (Activity-Based Costing); iii) controle (Check) – onde são construídos indicadores para controle e avaliação dos processos e; iv) avaliação (Act) – onde as informações geradas são avaliadas para tomada de decisão e possibilitam a revista ao modelo para uma revisão se necessário. Esse modelo foi aplicado parcialmente em uma Autoridade Portuária, sendo implementadas a primeira e a segunda fase, em função do tempo disponível e necessidades específicas da organização. Durante a aplicação foi possível analisar e avaliar os processos portuários do porto em estudo, identificando as potenciais oportunidades de melhoria capazes de reduzir os custos das operações e a possibilidade de implementar processos mais eficazes, contribuindo assim, no posicionamento competitivo do porto. / The globalization phenomenon boosted to greater integration among nations and intensified flow of trade and capitals. In this context, ports appear as country’s important economic development elements because they are main gateways for international trade flow, becoming strategic for local economic growth. Thus, it is important for the sector that ports be efficient and competitive, both in the aspects of port operations and the operations costs. That is because the ports tariffs, along with other operational and geographic features, are fundamental to clients in the process of choosing a port. Despite this, there is little research about the ports’ economic-financial performance and its impact in port operation costs, leading to decisions-making without information about operation cost-benefit ratio, for example, the establishment port tariffs. Additionally, this makes decision-making difficult considering the process and the continuous improvement as ways to competitiveness improve. This research shows an economic-financial management model proposition to the ports, based on the literature conceptual structures and applied a Port Authority. The model is composed of four phases according to the PDCA cycle (Plan-Do-Check-Act): i) planning (Plan) — where the goals are aligned to the Port Master Plan; ii) development — where the processes are stratified, analyzed and assessed of cost-benefit ratio by an Activity-Based Costing model; iii) control (Check) — where indicators to control and to assess of the processes are created and; iv) assess (Act) — where the information is assessed to decision-making enabling us to review the model. The model was partially applied a Port Authority and had the first and second phases implemented, given the time availability and the organization specific needs. During the application, it was possible to analyze and evaluate the port processes identifying potential opportunities for improvement capable of reducing the costs of operations and the possibility of implementing more efficient processes in the competitive positioning of the port.

Submitted by Irene Nascimento (irene.kessia@ufpe.br) on 2017-04-18T18:48:40Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) Dissertação - Kelly Mary Viana dos Santos.pdf: 852702 bytes, checksum: b8a529594fa3cdd848c27b25f4e2e796 (MD5) / Made available in DSpace on 2017-04-18T18:48:40Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) Dissertação - Kelly Mary Viana dos Santos.pdf: 852702 bytes, checksum: b8a529594fa3cdd848c27b25f4e2e796 (MD5) Previous issue date: 2014-12-17 / Este estudo teve por objetivo analisar os custos de adoção das ações sustentáveis aplicáveis ao Hospital Universitário Professor Alberto Antunes (HUPAA). Por meio de estudo das legislações pertinentes e uso de metodologia qualitativa, baseada em estudo de caso, procedeu-se á observação participante, aplicação de questionários e entrevistas semiestruturadas com responsáveis pela gestão hospitalar como também com os colaboradores relacionados direta e indiretamente com as ações ambientais da instituição. Observou-se que dentre um universo de 27 (vinte e sete) práticas ambientais sustentáveis pesquisadas, o HUPAA desenvolve efetivamente 20 (vinte) ações, 03 (três) são parcialmente desenvolvidas e 04 (quatro) não são aplicáveis ao hospital. Constatou-se que o hospital investiu em torno de R$ 957.125,28 (novecentos e cinquenta e sete mil cento e vinte cinco reais e vinte e oito centavos) para adotar as práticas ambientais sustentáveis. Em relação à prática ambiental que apresenta maior impacto no orçamento hospitalar foi representada pela aquisição de equipamentos e materiais que consomem menos energia, o qual o hospital gastou o um valor anual de R$ 495.169,70 (quatrocentos e noventa e cinco mil cento e sessenta e nove reais e setenta centavos). Observou-se também a necessidade do HUPAA implantar novas práticas ambientais, as quais teria que investir um valor de R$ 169.111,04 (cento e sessenta e nove mil cento e onze reais e quatro centavos). Os dados encontrados demonstram que o HUPAA apresenta uma situação favorável no desempenho das suas práticas ambientais sustentáveis, porém o hospital tem a obrigação de adotar todas as práticas ambientais inerentes à legislação ambiental, uma vez que existe a necessidade dele cumprir com o seu papel social e legal. Contudo, espera-se que as informações levantadas nesta pesquisa sirvam de instrumento de gestão para tomada de decisões da gestão hospitalar, para estruturação do serviço de gerenciamento de resíduos, além de alertar para adoção de novas práticas ambientais sustentáveis. / This research aimed to analyze the costs of adoptions of the sustainable actions applicable to the University Hospital Professor Alberto Antunes (HUPAA). By means of study of the pertinent legislations and use of qualitative methodology, based on case study it took place participating observation, utilization of questionnaires and semi-structured interviews with the ones responsible for hospital management as well as the collaborators related direct or indirectly to the environmental actions of the institution. It was noticed that within the universe of 27 (twenty-seven) sustainable environmental practices researched, the HUPAA develops effectively 20 (twenty) actions, 03 (three) are partially developed and 04 (four) are not applicable to the hospital. It was observed that the hospital invested around R$ 957.125,28 (Nine hundred fifty-seven thousand one hundred twenty-five reais and twenty-eight scents) to adopt the sustainable environmental practices. With regard to the environmental practice, that presents the highest impact to the hospital budget was represented by the purchase of equipment and materials that expend less electricity, in which the hospital spent the annual value of R$495.169,70 (Four hundred ninety-five thousand one hundred sixty-nine and seventy scents). It was also observed the need of the HUPAA to establish new environmental practices, which should be invested an amount of R$ 169.111.04 (One hundred sixty-nine thousand one hundred eleven reais and four scents). The data found show that the HUPAA presents a favorable situation in the development of its sustainable environmental practices, however the hospital has the obligation to adopt all the environmental practices inherent to the environmental legislation, once that there is the necessity of it fulfills its social and legal role. Nevertheless, it is expected that the relevant information collected in this research may be useful as an instrument of management for decision-making of hospital management, the organization of the service of residue management, besides alerting for the adoption of new sustainable environmental practices.

The implications of introducing shift work and flexible working hours into the UK clothing industry were examined, with special reference to the effects on personnel, plant utilisation and garment costs. A total of 37 garment manufacturing establishments, within 17 companies, were visited; 91 managers (for production and economic data)and 1018 supervisors and operatives, 87% female and 13% male, (for social data) were consulted. The main points arising from the survey are:- 1 . Social (i) The average age and length of service of respondents were respectively 30.4 and 7.1 for women and 40 and 13.9 for men. Nearly three fifths were married and over half of the women had children, most of them at school or pre-school stage. (ii) Over four fifths were committed to some kind of housework; 3 to 5 hours between 17.00 and 24.00 hours were usually spent on this task but about 9% spent more than 5 hours on it. (iii) Over half would be very much bothered by the inability to carry on their individual and/or group social activities. About two thirds would also be concerned by a change in the period of and time for sleep and meal times. Nearly two fifths used public transport for the journey to work. (iv) Only 15% had worked on multiple shifts previous to their present employment and 16% left their previous job because of being on shifts or unsuitable hours. About one fifth worked currently part-time and only 13% wanted to change their existing working system so that they might gain extra convenience and leisure in their working life. (v) The unsolicited personal choice of working systems were mainly shifts (13%), flexible working hours (14%) and part-time day work (30%); working only in school hours appeared to attract the choice of about 40% of the women. (vi) From the points above, it seemed that a high proportion of married female workers, mostly with dependent children and committed to housework, would probably react against shift work. The availability of part-time work together with the normal day work habit acquired would also affect the employees' attitudes towards the acceptance of even flexible working hours. 2. Production (i) The main problems involved with introducing shift work were considered to be sharing of equipment, bonus and piece rate payment and responsibility for quality failures. Dislike of sharing machines by operatives was considered to be a severe problem in sewing section and the extent of this dislike seemed higher in traditional rather than non traditional clothing areas; the operatives' age and length of service appeared to affect their attitudes. The smaller the period of time for each job then the less the problem of sharing payment and responsibility could become. (ii) Introduction of flexible working hours could create the difficulties of shortage and/or excess of supply of work within the production flow with interdependent operations; the extent of the problem could vary with the amount of work in progress and the period of time spent by each operative on the garment and/or its parts. Economic (i) Garment cost elements are material, labour, variable and fixed overheads (survey averages 50.6%, 24.9%, 8% and 16.5%), of which labour and variable overheads would be affected by introducing multiple shifts and only fixed overheads by flexible working hours. There should be a decrease in variable overheads per garment because of sharing a fixed amount of cost between shifts, an increase in labour cost due to shift premium and an increase in fixed overheads because of longer opening hours of the plant on flexible working hours. (ii) The capital employed on plant and machinery, C, could often be divided by the number of shifts so that this could help to increase profitability by a factor of 2 or 3. (iii) General formulae were established, using the most relevant variables, for calculating the profitability and profitability ratios of different working schemes. Generally, if the number of shifts are increased then the profitability of the plant could be very greatly increased. This was well illustrated from the calculated profitability ratios of about 2 and 3 respectively, when industrial survey values were used, for 2 and 3 shift systems replacing a single shift system. Profitability of flexible working hours would, theoretically, be less than that of single shift, but there might be some economic gains, such as reduced rates of labour turnover and absenteeism (which are currently high in the garment industry), arising from the introduction of flexible working hours.

Orientador: Antonio Batocchio / Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Engenharia Mecânica / Made available in DSpace on 2018-08-16T07:48:35Z (GMT). No. of bitstreams: 1 Fragoso_BrunoBarreira_M.pdf: 3590640 bytes, checksum: 59c79674e5426e6915aac2c93e42eb4c (MD5) Previous issue date: 2010 / Resumo: Tendo em vista o cenário moderno globalizado, onde as organizações buscam um planejamento mais adequado de suas operações, torna-se importante realizar uma previsão da demanda dos produtos acabados, ou simplesmente demanda de vendas, que se aproxime dos números reais o máximo possível. Este trabalho tem como objetivo a proposição de um método para a criação de um processo de previsão de vendas, apoiado nas técnicas modernas de previsão de demanda, e nas ferramentas de gestão de processos. É feita uma discussão a respeito de como as técnicas de previsão de demanda podem ser analisadas, e até mesmo adaptadas, sob a ótica e conceitos de gestão de processos. Propõe-se então tal método, baseado em passos oriundos de boas práticas observadas, para o estabelecimento de um processo de previsão de vendas. Com a finalidade de verificar a potencialidade desta metodologia, apresenta-se um estudo de caso em uma empresa química da região de Campinas. Os passos para a criação deste processo foram cumpridos, desde a formação de um time de trabalho, passando pela análise do comportamento das demandas, escolha das técnicas de previsão e indicadores de desempenho, até a aplicação do piloto com proposição de melhorias e automatizações diversas. O método aplicado a este estudo de caso específico mostrou-se eficaz / Abstract: Based on the current modern and globalized scenario, within organizations look for a more adequate planning for its operations, it becomes important realizing a finished goods demand forecast, or simply sales forecast, which closes as possible to real sales numbers. This work objective is proposing a method for designing a sales forecast process, based on both modern demands forecast techniques and process management tools. A discussion was done regarding how demand forecast techniques can be analyzed, and even adapted under the process management concepts focus. This method, based on steps supported by good practices observed, is proposed for designing a sales forecast process. It is presented a case study at a Campinas region chemical industry with the objective of checking the potentially of this method. All steps for creating this process were completed, since the working team creation, passing through demand behavior analysis, forecast technique and performance indicator choosing, to the initial application with improvements and automations proposing. This method applied to this specific case study was considered efficient / Mestrado / Materiais e Processos de Fabricação / Mestre em Engenharia Mecânica

This thesis deals with strategic cost management of human capital. The theoretical part describes the essence of human capital. Subsequently, attention was focused on the possibility of using human capital in an enterprise and the ways of its measurement. In the practical part of the thesis were analysed payroll costs in a particular company. In the first part of the empirical research were described company, its structure and history, organizational and economic characteristics and selected financial indicators. In the next section were analysed costs incurred on human resources in this company. An important part of this chapter is a description of the deficiencies of the existing management of personnel costs. In conclusion of the practical part were presented some variants for optimizing the payroll cost system of the company.

Submitted by Nara Lays Domingues Viana Oliveira (naradv) on 2015-06-17T13:27:57Z No. of bitstreams: 1 ScheilaAparecidaSantosdaCosta.pdf: 1088682 bytes, checksum: 314ed9213290e28890b283ce7c0a5eeb (MD5) / Made available in DSpace on 2015-06-17T13:27:57Z (GMT). No. of bitstreams: 1 ScheilaAparecidaSantosdaCosta.pdf: 1088682 bytes, checksum: 314ed9213290e28890b283ce7c0a5eeb (MD5) Previous issue date: 2010-06-14 / Nenhuma / Este estudo investiga as práticas de gestão externa de custos mais utilizadas por empresas brasileiras. A motivação do estudo está no reconhecimento de que isoladamente a gestão interna de custos não é suficiente para o sucesso dos negócios. Para tanto, realizou-se um estudo descritivo, utilizando-se como procedimento técnico de coleta de dados uma survey, por meio de questionário, elaborado com base nas práticas de Gestão Externa de Custos - GEXC identificadas na literatura. Este questionário foi enviado pela internet para 250 das 500 maiores empresas constantes na Revista Exame Melhores & Maiores de 2008, das quais, 44 o responderam. Para analisar as informações obtidas por meio da aplicação desse questionário, realizou-se análise descritiva dos dados. Nesta análise foram utilizados gráficos com o objetivo de mostrar detalhadamente as respostas de cada afirmação. Utilizou-se também o ranking médio - RM para as afirmações que compõem o instrumento de coleta de dados utilizando-se a escala likert de 6 pontos. Na sequência, foi realizada a análise fatorial e análise de veriância, com a utilização do software statistical package for the social science (SPSS). Por meio dessas análises foi possível verificar que as empresas da amostra não adotam as práticas de GEXC com a mesma abrangência e profundidade que são tratadas na literatura, a qual descreve a sua relevância na gestão estratégica adotada pelas empresas. Além disso, verificou-se que poucos profissionais possuem experiência em GEXC. No caso da amostra pesquisada, apenas 25% deles afirmou ter experiência nessa área, ou seja, esses resultados sugerem que, no Brasil, a GEXC ainda está dando os primeiros passos. Foi possível ainda identificar, com relação à adoção de práticas de GEXC, que as ações mais amplamente utilizadas pelas empresas são: a) controle de estoque e entrega de determinados materiais diretamente nas linhas de produção do cliente; b) estabelecimento de metas de redução de custos para clientes; c) informações sobre o preço de venda do concorrente. / This study investigates the practices of external management costs most used by Brazilian Companies. The study is motivated by the recognition that, by itself, external management costs is not enough for business success. The technical procedure used for data collection was a survey through questionnaires based on the practices of external management costs, identified on the literature. This survey was send through the internet to 250 of the 500 biggest companies from Revista Exame Melhores & Maiores de 2008, in which, 44 answered it. To analyze the information from the questionnaires, a descriptive analysis of these data was made. In this analysis, graphics were used to demonstrate with details the answers of each assertion. Also the average ranking was used to the affirmations that compose the instrument to collect data using the Likert scale of 6 points. After, it was made a factorial analysis using the statistical software package for the social science (SPSS). Through these analyses it was possible to verify that Brazilian Companies do not adopt the practice of external management costs with the same rage and deepness as said on the literature which describes the relevance of these practices on the company´s strategic management. Besides that, it was verified that few professionals have experience with external management costs. Just 25% of the research sample confirmed to have experience in this field In other words, these results suggest that external management costs is giving the firsts steps in Brazil. It was also possible to identify that the practices most used by companies related to external management costs are: a) stock control and delivering of certain materials directly to client’s assembly line; b) setting cost reduction goals for clients; c) information about competitors’ sales prices.

Background The OEMs are facing fundamental changes. The importance of the quality of products in the automotive industry has changed to being exclusively dependent on the demand and sense of the customer. The OEMs have to react quickly on trends to fulfill the customer demands and be technically innovative. These innovations and intensity of their implication lead to a high cost pressure for the OEMs again. Therefore, the OEMs need to work together with their suppliers. Production strategies like TQM or outsourcing are known as the key to success. Although cost and quality management themselves are quite well-investigated in literature, and the use of both TQM and outsourcing are widely implemented in the OEMs’ strategies to improve quality and reduce costs, studies about the combination of TQM and outsourcing and their impact on quality and costs cannot be found. The wide spread opinion of managers is that quality and costs cannot support each other. Purpose In our Master Thesis we wanted to find out how quality and costs are related to each other to fulfill the given goals. The purpose was to examine the impact of the two common methods, TQM and outsourcing, on costs and quality for the OEMs. We explored how the concepts interact and support costs and quality. Furthermore, the analysis states how these approaches are related within a supply chain and how automobile manufacturers can use both approaches to assure low costs and high quality at the same time. Method Our Master Thesis is a theoretical study based on a qualitative research method. We used scientific articles and literature for the theory and combined these in the analysis with the data and results from previous case studies as the empiric value. We combined this through the deductive approach. We not only used a positivistic view, but we also used a hermeneutic view due to the fact that analysis and conclusion incorporate both scientific articles and also personal interpretations. Results and Conclusion We concluded that precisely these two methods, outsourcing and TQM, supplement each other and fit together very well to assure the efficiency of the automobile OEMs with high quality and low costs at the same time. This is due to the fact that outsourcing is often used in companies and reduces the costs of OEMs; and TQM alone leads to quality improvements. Not only do they work well separately in companies, but outsourcing lays ideal foundations for an efficient TQM implementation. Suggestions on Continued Research We could not find any studies where these two approaches were researched in combination. Thus, one good future research could be to go on with empirical analyses about this theme in the automotive industry, for example by conducting surveys or interviews with OEMs. A case study about the combination of TQM and outsourcing could verify our mostly from the theory concluded results of the interrelation. A further deviation on the research could be that suppliers, instead of OEMs, could be the focus of the study.