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.

Made available in DSpace on 2015-04-22T22:11:12Z (GMT). No. of bitstreams: 1 DISSERTACAO RUBELMAR.pdf: 8029760 bytes, checksum: a6673f415f87e0e5ab04fcf5c13975ea (MD5) Previous issue date: 2010-01-29 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / One of the main bottlenecks for the industrial production of the country still is the transport, being the road the upsets and problems generator the flow of the production for being the main modal used. The Brazilian System Network is in terrible condition of traffic, as a result, there is a very high cost of road transportation if compared to other countries, reflecting directly in the final cost of products made here, and decreasing the Brazilian competitiveness in the extern market. The Brazilian government, through the Transport Department, has been spending great efforts to restore the Federal Road Net. The available resources are always lower than the necessities. Therefore, is necessary that besides an efficient planning in the application of these resources, there be the necessary competence to reduce the costs of the highways restoration services. The purpose of this work is to show that with the application, of new and technologically more advanced equipment, it is possible to increase the productivity of the mechanical teams in the installment of restoration of flexible pavements, obtaining gains in quality, in direct costs and environmental earnings. The procedures and methods used to evaluate the performance of the mechanical teams had as a parameter the DNIT/IPR s standard calculus. The calculus of the production teams was made through mathematical equations applied to production and costs calculation, data and coefficients of machines and equipment to nowadays used were updated and it proceded itself to the comparative among proposed teams and results found. A gain in efficiency and productivity was verified, besides much more low costs. The analysis of the data allowed the exact identification of pavements recycler as the strong point of the mechanical teams proposed, drawing an ideal profile of mechanical team for pavements restoration services to be offered to the contracting organs and contractors. / Um dos principais gargalos para a produção industrial do país ainda é o transporte, sendo o rodoviário o gerador de transtornos e problemas para o escoamento da produção por ser o principal modal utilizado. A malha rodoviária brasileira encontra-se em péssimas condições de tráfego, como resultado há um custo de transporte rodoviário muito alto se comparado a outros países, refletindo diretamente no custo final dos produtos aqui produzidos e diminuindo a competitividade brasileira no mercado exterior. O governo, através do Ministério dos Transportes, tem despendido esforços para restaurar a malha viária federal. Os recursos disponíveis sempre são em ordem inferior às necessidades, portanto, é necessário que além de um planejamento eficiente na aplicação desses recursos, exista a competência necessária para se reduzir os custos dos serviços de restauração de rodovias. O objetivo deste trabalho é demonstrar que com a aplicação de novos equipamentos, tecnologicamente mais avançados, é possível aumentar-se a produtividade das equipes mecânicas na prestação dos serviços de restauração de pavimentos flexíveis, obtendo-se ganhos na qualidade, nos custos diretos e ganhos ambientais. Os procedimentos e métodos utilizados na avaliação do desempenho das equipes mecânicas tiveram como parâmetro o padrão de cálculo do DNIT/IPR. Efetuou-se o cálculo de produção das equipes através de equações matemáticas aplicadas ao cálculo de produção e custos, atualizou-se dados e coeficientes de rendimento das máquinas e equipamentos aos atualmente utilizados e procedeu-se ao comparativo entre as equipes propostas e os resultados encontrados. Constatou-se um ganho em produtividade e eficiência, além de custos muito mais baixos. A análise dos dados permitiu a identificação exata da recicladora de pavimentos como o ponto forte das equipes mecânicas propostas, traçando-se assim um perfil ideal de equipe mecânica para serviços de restauração de pavimentos a ser oferecido aos órgãos contratantes e aos prestadores de serviços.

The subject of the thesis is to assess whether the company MBB Technik Ltd. use some management tools, namely the management of overhead costs with budgets and calculation of variable costs. If so, whether it is beneficial for the manager, or whether it has got just purely administrative character. At first I described the different types of accounting, which we might find in the practice, and then I focused on management, where I defined the different types of costs and ways to control costs, which we might find in company. Specifically I also pay attention to management of overhead costs and calculation of variable costs. Eventually I worked out in detail what kind of budgets the company MBB Technik Ltd. used, properly I described them and I showed them how much managers are interested in budgets.

The final year thesis presented at the Faculty of Mechanical Engineering of the Technical University in Brno deals with economic analysis of the produc-tion process. Cost items are specified in the introduction of this thesis. After that the detailed analysis was made. This part of the diploma work is ended with a pattern example for optimalization of production costs. The second part of the diploma work deals with growth ratio of the productivity and with indica-tors of critical produced volume. In the conclusion of the diploma work there is a comparison of two technological alternatives of the production.

In operating conditions there was evaluated the animal production (dairycow breeding) by means of selected economic indicators. In Agrodružstvo Načeradec there were monitored the basic principles of dairycows nutrition and feeding and their milk production as well. The attention was paid to expense items and their modifications with respect to the production. I aimed at monitoring costs (feeding cost, labour cost, services cost etc.), yields, profit or loss in 2005 {--} 2006. During the monitoring period there was found that dairycows are profitable. The rate of milk production profitability was 12 % in 2005 (the ČR average is 3,8 %). In 2006 the rate of profitability dropped to 3,02 %. This drop was caused by the price policy of dairy industry by milk purchase. Simply we can say that milk production in Načeradec is profitable thanks to high efficiency of dairycows.