銀行保險通路近年來成為壽險公司主要保險通路之一，因此壽險公司在銀行保險通路所承擔的風險逐漸加重。近年來金融市場處在一個低利環境下，儲蓄型商品（例如：利率變動型年金）為銀行定存商品替代品之一，故，儲蓄型商品逐漸成為銀行保險通路吸引銀行客戶的主力商品。因此可知，壽險公司對銀行保險通路，尤其是，儲蓄型商品之風險管理日漸重要。主管機關為了確保壽險公司清償能力，近年來針對儲蓄性商品制定相關策略，希望藉由限制儲蓄型商品之銷售比例，加強壽險公司之風險管理，防止壽險公司因為銷售過多儲蓄型商品而造成財務負擔。 本研究以商品組合互補效果的概念達到風險管理，其中儲蓄型商品以利率變動型年金作代表；傳統型商品以傷害保險與定期壽險作代表。本研究使用現金流量分析法，透過壓力測試和敏感度分析，嘗試在不同情境下，尋找一個規律，並簡易設算銀行保險通路下主力商品之最適銷售比例。 模擬結果發現，傳統型商品可有效彌補儲蓄型商品帶來的風險；而銷售比例之訂定，應該依照壽險公司在不同壓力測試、可控制之利差之下，設算出最適可銷售比例；只要壽險公司將其資本額大小、預計總保費收入、預計銷售商品、宣告利率策略及各項利率關係在不同情境下作設算，即可求出在不發生盈餘虧損下，商品組合之最適銷售比例。 另外本研究也發現，傷害保險與利率變動型年金保險之替代效果，比定期壽險與利率變動型年金保險佳，因此可作為商品組合搭配之參考。 本研究貢獻在於透過簡易的測試，設算出實際數值，可望提供壽險公司在資產負債管理方面的新思維。 / In recent year, baccasurance has become one of the major channels for life insurance companies. Therefore, adding up the risk the baccasurance channel imposes, life insurance companies has undertaken heavier risks. Due to the fact that the interest rate has been comparably low for the last ten years, more and more consumers choose to buy deposit insurance (EX：interest sensitive annuity ) the substitute for periodic deposit. As the vital product in baccasurance channel, managing the risk of deposit insurance become more and more important. This study adopted the idea of mixing products to achieve complementary effect, so that the risks might be better managed. Interest Sensitive Annuity was chosen to represent deposit-oriented products, and Injury Insurance and Periodical Annuity Life Insurance to represent traditional commodities. The method used for analysis was Cash Flow Test, in which stress test and sensitivity analysis were included, through which the researcher attempted to induce a rule from various situations and compute out the optimum ratio of the major products on the bancassurance channel. The simulation result showed that traditional insurance products are able to compensate the deposit-oriented insurance, and the maximum percentage this product accounts for should be computed abiding by to controllable interest gain under various kinds of stress tests, for which the companies need to take into account its capital size, total premium, products being promoted, declared interest rate, and interest rates to help simulate all kinds of situations. It is possible to compute out the optimum ratio for the products when the goal surplus more than or equals to zero. In addition, it was also found that injury insurance is a better substitute for interest sensitive annuity insurance than term life insurance. It is suggested that insurance companies to carefully gauge the respective proportion for Periodical Annuity Life Insurance, Injury Insurance, and Interest Sensitive Annuity Insurance. Finally, it is hoped that the numerical number tested out by the current study provides insurance companies a new insight in asset liability management.

To increase real estate values, developers often apply designs on the land. In the case of a single family housing development, the designs are applied to the unit of subdivisions. In this study, the designs are defined as “value creation concepts,” which increase housing values at the subdivision level. The value creation concepts are classified into five categories – the sense of arrival, product mix, walkability, circulation system, and amenity. This cross-sectional study focuses on exploring the effects of value creation concepts in the subdivision. Two methodologies – the Hedonic Price Model (HPM) and the Hierarchical Linear Model (HLM) – are used to test whether or not the value creation concepts would increase or decrease single family housing values. The study sample is composed of 6,562 single family houses nested in 85 subdivisions in College Station, Texas. Data are composed of two levels: the housing level and the subdivision level. The scores of the sense of arrival were provided by sixtyone graduate students at Texas A&M University using photograph evaluations. Most structural variables were obtained from the Brazos County Appraisal District, and physical environmental variables were objectively measured using the Geographical Information System. In the both models, sense of arrival, greenway connectivity, sidewalk connectivity, and median length of cul-de-sac variables have positive effects on single family housing values while phased project, the number of accessible entrances, street density, single family density, and median length of block variables have negative effects on single family housing values. At the housing level, several structural variables (e.g. bathrooms, attached garage, porches, etc), attached to a golf course, sports facilities, network distance from the nearest elementary school, population density, and personal variables (i.e., tenure, workable age, employment) were significant (p<.05) predictors of single family housing value. Findings support that the value creation concepts have effects on increasing housing values at the subdivision level, which would provide thoughtful insights for developers in residential areas. In addition, the HLM can be used as the complement of the HPM by controlling interaction terms between housing variables and subdivision variables, or among the subdivision variables themselves.

Esta pesquisa versa sobre o tema decisão de mix de produtos que, em uma visão de Engenharia de Produção, pode ser entendido como a definição da quantidade ideal a ser produzida de cada tipo de produto em um determinado período, considerando que estes competem por um número limitado de recursos, de forma a maximizar o resultado econômico (ex: lucro operacional) da empresa. Os modelos de decisão de mix produtos utilizam informações sobre lucratividade que é determinada a partir de análises e confrontos entre os preços de vendas e os custos (gastos) dos produtos, custos esses que são mensurados através de métodos de custeio. Dentre os métodos de custeio existentes na literatura, destacam-se o Custeio por Absorção, o Custeio Direto/Variável, o Custeio Baseado em Atividades (ABC) e o Custeio Baseado em Atividades e Tempo (TDABC). O TDABC, a despeito de ter sido lançado na literatura em 2004 e detalhado em 2007 a partir de um livro publicado por Robert Kaplan e Steven Anderson, ainda não foi explorado diretamente pela literatura que versa sobre decisão de mix de produtos no contexto de operações com múltiplas restrições, ao contrário de alguns dos outros métodos de custeio mencionados, tal como o ABC. Para preencher essa lacuna teórica, esta tese tem como objetivo propor um modelo de decisão de mix de produtos sob a perspectiva do custeio baseado em atividades e tempo para operações com múltiplas restrições. Para cumprir este objetivo, inicialmente, a tese é desenvolvida metodologicamente com a realização de uma análise bibliométrica e de uma análise de citações das publicações realizadas em periódicos acadêmicos internacionais das áreas de Engenharia de Produção e de Contabilidade Gerencial sobre decisão de mix de produtos e sobre o TDABC. Em seguida, uma pesquisa bibliográfica é apresentada para discutir conceitos, analisar criticamente e posicionar a pesquisa sobre decisão de mix de produtos e sobre métodos de custeio, com destaque ao TDABC. Ainda, são apresentados exemplos didáticos para ilustrar a utilização de métodos de custeio na decisão de mix de produtos. Em seguida, utiliza-se de modelagem quantitativa com vistas à proposição do modelo para auxiliar a decisão de mix de produtos sob a perspectiva do TDABC, sendo este expresso na forma de um modelo de programação linear. No modelo proposto, são incorporados técnicas e conceitos relacionados com o controle gerencial de gastos, com a hierarquia de atividades, com o Overall Equipment Effectiveness (OEE) e com a programação matemática. Através de um exemplo didático envolvendo uma empresa de manufatura com múltiplas restrições do tipo hard e considerando parâmetros determinísticos, é apresentada a aplicação do modelo proposto na decisão de mix de produtos. Como principal resultado, tem-se a operacionalização do modelo proposto através do aplicativo Solver® incorporado ao software Microsoft Office Excel®, culminando na definição do mix de produtos que maximiza o lucro operacional esperado para a empresa no horizonte de planejamento analisado. Algumas reflexões críticas são realizadas no que tange aos limites de aplicação do modelo proposto. Finalmente, conclui-se que, sob a perspectiva do TDABC, o modelo proposto pode ser útil para auxiliar a decisão de mix de produtos no contexto de operações com múltiplas restrições. / This research addresses the theme \"product-mix decision\" that, in a Production Engineering perspective, can be understood as the definition of the optimum quantity to be produced for each type of product in a given period, considering these products compete for limited resources in order to maximize the firm economic result (e.g. operating income). Product-mix decision models use information on profitability, which is determined from analysis and confrontation between sales prices and costs (spending) of the products supplied by the company. These products costs are measured by costing methods. Among the existing costing methods in the literature, absorption costing, the direct costing, the activity based costing (abc) and time-driven activity-based costing (TDABC) are highlighted. TDABC, despite appearing in the literature in 2004 and detailed in 2007 from a book written by Robert Kaplan and Steven Anderson, has not been directly explored in the literature that deals with the product-mix decision considering multi-constrained operations context, unlike some of the other costing methods mentioned. In this context, to fill in this theoretical gap, the PhD thesis aims to propose a quantitative model to underpin the product-mix decision under the perspective of TDABC for multi-constrained operations. To meet this goal, initially, the thesis is developed methodologically from a bibliometric analysis and a citation analysis of papers on product mix decision and on TDABC published by international academic journals related to Production Engineering and Management Accounting research areas. Then the manuscript is methodologically developed from a literature research to discuss concepts and positioning the research on product-mix decision and on costing methods, emphasizing TDABC. Finally, quantitative modeling is employed in order to propose a model under the perspective of TDABC to assist product-mix decision, which is expressed as a linear programming model. The proposed model incorporates techniques and concepts related to management control over costs, the hierarchy of activities taxonomy, the Overall Equipment Effectiveness (OEE) and mathematical programming. An application of the proposed model is illustrated from a didactic example involving a multi-constrained manufacturing operation and considering deterministic parameters. The proposed model is operationalized through the Solver® and the Microsoft Office Excel® softwares, and, as main results, it was calculated the product-mix that maximizes the company\'s operating profit expected for the analyzed planning horizon. Some critical reflections are made regarding the proposed model application. Finally, it is concluded that, under the perspective of TDABC, the proposed model can be useful to support the product-mix decision of multiconstrained operations.

A determinação do mix de produtos deve considerar fatores internos e externos à empresa. Os externos referem-se principalmente aos preços de produtos, empresas competidoras, produtos substitutos, produtos complementares, canais de distribuição, fornecedores, clientes, localização industrial, impostos, taxas de juros dentre outros. Os fatores internos estão relacionados principalmente ao uso da capacidade industrial, à oferta (preços e quantidades) de matérias-primas, de recursos humanos, aos produtos conjuntos etc. Observe-se que os fatores externos causam impactos nos preços dos produtos finais e dos insumos, enquanto os internos influenciam principalmente o custo de produtos. Em suma, a determinação do mix de produtos influencia diretamente a competitividade empresarial. Na literatura especializada identificam-se vários métodos de custeio para medir adequadamente o custo do produto, tais como: custeio direto (variável); custeio por absorção, custeio pleno (full cost), e custeio por atividades (ABCActivity Based Costing). Estes métodos divergem em função da maneira com que são apropriados os fatores que compõem o custo dos produtos. A presente pesquisa mostra o mix de produtos, o uso da capacidade industrial e os métodos de custeios analisados conjuntamente por meio de programação matemática (programação Linear), com o objetivo de simular quantitativamente a eficiência de cada método. A tradução dos diferentes paradigmas em modelos matemáticos elimina a possibilidade dos autores refutarem métodos de custeio em função de suas tendências teóricas. Para demonstrar as limitações da Teoria das Restrições e do Modelo Geral de Kee e Schmidt foi realizada uma pesquisa bibliográfica que contempla as principais referências sobre os principais métodos de custeio e modelos de tomada de decisão aplicados à possibilidade dos autores refutarem métodos de custeio e modelos de tomada de decisão aplicados à seleção de mix de produtos. O modelo ABC revelou resultados mais consistentes para definição de mix de produtos quando da expansão ou redução de capacidade produtiva, ao se considerarem os custos discricionários. / The optimal product mix selection must consider internal and external factors of a manufacturing company. The external ones are mainly products prices, industry competition, substitute and complementary products, distribution channels, industrial location, and government taxes among others. The internal factors are related mainly to the use of the industrial capacity, to raw materials and human resources supply (prices and quantities), and to joint production. The external factors cause impacts in the prices of the input and final products, while the interns influence mainly the cost of products. In short, the determination of the product mix influences directly the company competitiveness. Our research has done a bibliographical research and a comparative analysis of three important frameworks to support the product-mix optimal decision: Activity based costing (ABC), Goldratt´s Theory of Constraints and the Kee & Schmidt General Model. In specialized literature some costing methods are identified to the properly measurement of products costs, such as: direct costing, burden costing, full costing, and activity based costing (ABC). These methods differ in the way that productive factors are distributed to the products costs. This thesis shows the product mix, the use of the industrial capacity and the costing methods analyzed jointly by means of mathematical programming, aiming to simulate each method performance. The translation of different frameworks in mathematical models eliminates the possibility to refute costing methods as function of author theoretical meanings. It is shown that the ABC surpasses the two other models for presenting the biggest profit and using less resources in the productive activities, when is considered discretionary costs.

The aim of this study is to investigate the optimisation of production planning- and scheduling in a pharmaceutical facility using DES.Research questions: “How can DES be used to achieve flexibility and efficiency in a pharmaceutical facility?” and “How can DES be used to increase efficiency of the resource allocation in a pharmaceutical facility?”Methodology: This study has been compared to a deductive- and a quantitative research approach where a process simulation has been modelled. The theoretical framework was based on books and scientific publications. Empirical data was collected through unstructured observations at the production site, frequent meetings together with the company and through the company’s database Discoverant. Based on the results from the simulation model conclusions could be drawn.Conclusion: The study concluded that there are bottlenecks at the beginning of the processes in all three production flows for Medicine A, Medicine B and Medicine C. If these are raised it would generate greater flexibility and efficiency in the production. There were also indications of a new allocation of resources that would raise efficiency in the production, thus making it possible to increase the output from the production. / Syftet med studien är att undersöka optimering av produktionsplanering- och schemaläggning inom en läkemedelsproduktion med användning av DES.Frågeställningar: ”Hur kan DES användas för att uppnå flexibilitet och effektivitet i en läkemedelsproiduktion?” och ”Hur kan DES användas för att öka effektiviteten kring användandet av resurser i en läkemedelsproduktion?”Metod: Denna studie har liknats vid en deduktiv- och en kvantitativ forskningsansats där en processimulering utformats. Den teoretiska referensramen baserades på böcker och vetenskapliga publikationer. Empirisk data samlades in genom ostrukturerade observationer i produktionen, regelbundna möten tillsammans med företaget och genom företagets databas Discoverant. Baserat på resultaten från simuleringsmodellen kunde slutsatser dras.Slutsats: Studiens slutsats landade i att det finns flaskhalsar i början av alla tre produktionsflöden för Medicin A, Medicin B och Medicin C. Om dessa kan höjas skulle det generera en högre flexibilitet och effektivitet i produktionen. Det finns också tecken som visar på att en ny resursfördelning hade höjt effektiviteten i produktionen, därmed gjort det möjligt att producera mer produkter.

Le progrès constant des technologies électroniques, la courte durée de vie commerciale des produits, et la diversité croissante de la demande client font de l’industrie du semi-conducteur un environnement de production contraint par le changement continu des mix produits et des technologies. Dans un tel environnement, le succès dépend de la capacité à concevoir et à industrialiser de nouveaux produits rapidement tout en gardant un bon niveau de critères de coût, rendement et temps de cycle. Une haute disponibilité des capacités de production est assurée par des politiques de maintenance appropriées en termes de diagnostic, de supervision, de planification et des protocoles opératoires. Au démarrage de cette étude, l’approche AMDEC (analyse des modes de défaillance, leurs effets et de leur criticité) était seule mobilisée pour héberger les connaissances et le savoir-faire des experts. Néanmoins, la nature évolutive du contexte industriel requiert la mise à jour à des fréquences appropriées de ces connaissances pour adapter les procédures opérationnelles aux changements de comportements des équipements et des procédés. Cette thèse entend montrer que la mise à jour des connaissances peut être organisée en mettant en place une méthodologie opérationnelle basée sur les réseaux bayésiens et la méthode AMDEC. Dans cette approche, les connaissances et les savoir-faire existants sont tout d’abord capitalisés en termes des liens de cause à effet à l’aide de la méthode d’AMDEC pour prioriser les actions de maintenance et prévenir leurs conséquences sur l’équipement, le produit et la sécurité des personnels. Ces connaissances et savoir-faire sont ensuite utilisés pour concevoir des procédures opérationnelles standardisées permettant le partage des savoirs et savoir-faire des experts. Les liens causaux stockés dans l’AMDEC sont modélisés dans un réseau bayésien opérationnel (O-BN), afin de permettre l’évaluation d’efficacité des actions de maintenance et, par là même, la pertinence des connaissances existantes capitalisées. Dans un contexte incertain et très variable, l’exécution appropriée des procédures est mesurée à l’aide des indicateurs standards de performance de maintenance (MPM) et la précision des connaissances existantes en évaluant la précision de l’O-BN. Toute dérive de ces critères conduit à l'apprentissage d'un nouveau réseau bayésien non-supervisé (U-BN) pour découvrir de nouvelles relations causales à partir de données historiques. La différence structurelle entre O-BN et U-BN met en évidence de nouvelles connaissances potentielles qui sont validées par les experts afin de modifier l’AMDEC existante ainsi que les procédures de maintenance associées. La méthodologie proposée a été testée dans un des ateliers de production contraint par un haut mix de produits pour démontrer sa capacité à renouveler dynamiquement les connaissances d’experts et d'améliorer l'efficacité des actions de maintenance. Cette expérimentation a conduit à une diminution de 30% des reprises d’opérations de maintenance attestant une meilleure qualité des connaissances modélisées dans les outils fournis par cette thèse. / The constant progress in electronic technology, the short commercial life of products, and the increasing diversity of customer demand are making the semiconductor industry a production environment constrained by the continuous change of product mix and technologies. In such environment, success depends on the ability to develop and industrialize new products in required competitive time while keeping a good level of cost, yield and cycle time criteria. These criteria can be ensured by high and sustainable availability of production capacity which needs appropriate maintenance policies in terms of diagnosis, supervision, planning and operating protocols. At the start of this study, the FMEA approach (analysis of failure modes, effects and criticality) was only mobilized to capitalize the expert’s knowledge for maintenance policies management. However, the evolving nature of the industrial context requires knowledge updating at appropriate frequencies in order to adapt the operational procedures to equipment and processes behavior changes.This thesis aims to show that the knowledge update can be organized by setting up an operational methodology combine both Bayesian networks and FMEA method. In this approach, existing knowledge and know-how skills are initially capitalized in terms of cause to effect links using the FMEA method in order to prioritize maintenance actions and prevent their consequences on the equipment, the product quality and personal safety. This knowledge and expertise are then used to develop unified operating procedures for expert’s knowledge and know-how sharing. The causal links stored in the FMEA are modeled in an operational Bayesian network (BN-O), in order to enable the assessment of maintenance actions effectiveness and, hence, the relevance of existing capitalized knowledge. In an uncertain and highly variable environment, the proper execution of procedures is measured using standards maintenance performance measurement indicators (MPM). Otherwise, the accuracy of existing knowledge can be assessed as a function of the O-BN model accuracy. Any drift of these criteria leads to learning a new unsupervised Bayesian network (U-BN) to discover new causal relations from historical data. The structural difference between O-BN (built using experts judgments) and U-BN (learned from data) highlights potential new knowledge that need to be analyzed and validated by experts to modify the existing FMEA and update associated maintenance procedures.The proposed methodology has been tested in a production workshop constrained by high product mix to demonstrate its ability to dynamically renew expert knowledge and improve the efficiency of maintenance actions. This experiment led to 30% decrease in failure occurrence due to inappropriate maintenance actions. This is certifying a better quality of knowledge modeled in the tools provided by this thesis.