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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

A utilização dos custos da qualidade como sistema de mensuração dos investimentos em recursos humanos / Use of quality costs as a system of measuring the investment in human resources

Natal, João Carlos 12 May 2010 (has links)
Made available in DSpace on 2016-04-25T18:40:43Z (GMT). No. of bitstreams: 1 Joao Carlos Natal.pdf: 1388758 bytes, checksum: 09ffd5dc91f43b3110772fe630b9ed5b (MD5) Previous issue date: 2010-05-12 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Businesses increasingly need evaluate their performance, seeking the best way to ensure the survival, growth and deliver results to shareholders, customers and to market. The increases in revenues and the cost reduction with quality, providing returns to shareholders and keeping customers, have been a constant search for organizations. The goal of this dissertation is to develop a system for calculating for measurement results obtained in the Human Resources business of companies, using of Ordinance 290 of 11/04/1997 as parameter for measuring the results obtained with the lack of training and knowledge in of routines labor. The three examples and the three cases developed in this study demonstrate the applicability of the system of calculation proposed. The values obtained relating to the cost of quality demonstrates the importance its measurement for the decision making in companies. This sense, the application of the calculation system has reached the expected goals, measuring financially the costs of the quality related to the labor routines unfulfilled. At the moment when the managers become aware the costs of quality found in their companies, could improve its process of decision-making, earning the benefits arising from an adequate understanding of the relationships between costs, quality and cost of quality; mainly in relation to reduction in its labor liabilities / As empresas precisam cada vez mais avaliar seu desempenho, buscando a melhor maneira de garantir a sobrevivência, crescimento e apresentar resultados aos acionistas, clientes e ao mercado. O aumento das receitas e a redução de custos com qualidade, proporcionando retorno aos acionistas e mantendo clientes, tem sido uma busca constante para as organizações. O objetivo desta dissertação é desenvolver um sistema de cálculo para a mensuração dos resultados dos Custos da Qualidade obtidos na área de Recursos Humanos das empresas, utilizando a Portaria 290 de 11/04/1997 como parâmetro de mensuração do resultado obtido com a falta de treinamento e conhecimento das rotinas trabalhistas. O cálculo dos custos da qualidade dos serviços prestados por tipo de infração possibilita a análise e o conhecimento do custo financeiro por funcionário e por rotina trabalhista específica não cumprida. Os três exemplos e os três casos desenvolvidos neste estudo demonstram a aplicabilidade do sistema de cálculo proposto. Os valores obtidos referentes aos custos da qualidade demonstram a importância da sua mensuração para a tomada de decisões nas empresas. Neste sentido, a aplicação do sistema de cálculo atingiu os objetivos esperados, mensurando financeiramente os custos da qualidade relacionados às rotinas trabalhistas não cumpridas. No momento em que os gestores tornarem-se conscientes dos custos da qualidade que ocorrem em suas empresas, poderão melhorar seu processo de tomada de decisões, auferindo os benefícios que decorrem de um adequado conhecimento das relações entre custos, qualidade e custos da qualidade, principalmente em relação à redução dos seus passivos trabalhistas
2

Alternativas de melhorias do processo logístico de máquinas agrícolas

Dantas Júnior, Cláudio Pereira January 2010 (has links)
O acirramento da competição entre as empresas produtoras de tratores agrícolas tem levado ao aumento da exportação de produtos e a consequente necessidade da manutenção dos níveis de qualidade destes produtos. Os custos relativos ao retrabalho em tratores exportados para os mercados externos é um dos problemas enfrentados pelas empresas manufatureiras de máquinas agrícolas. Dentre as principais causas geradoras de retrabalho estão os problemas gerados pelo manuseio destes tratores quando transportados de um país para outro. No caso das máquinas exportadas para o mercado norte-americano este problema se torna ainda mais oneroso, uma vez que os custos de mão-de-obra naquele mercado são bastante elevados. Tendo em vista reduzir a níveis mínimos os custos com retrabalho, o presente trabalho teve como objetivo analisar comparativamente duas propostas para o processo logístico de processamento de tratores nos portos norteamericanos. Desta forma decidiu-se comparar a proposta atual com uma proposta alternativa adotada pela indústria automobilística. Esta proposta envolve a utilização de VPC (vehicle processing center) que são centros de processamento de veículos com preparação completa das unidades para serem entregues às revendas. Desse modo a solução adotada pelo mercado automobilístico foi analisada para efeito de utilização na indústria de tratores através da consideração dos ganhos relativos à eliminação da perda de qualidade quando em comparação ao processo atual. De posse dos resultados desta análise foi concluído que a utilização da solução alternativa gera ganhos de qualidade, os quais foram quantificados em valores monetários. / The increasing competition among companies that produce agricultural tractors, has led to the increase in the export of products and the consequent need for maintenance of quality levels for these products Costs due to rework in exported tractors for foreign markets is one of the problems faced by agricultural machinery manufacturers. Problems generated by tractor handling when shipped from one country to another are among the main causes that produce rework. In the case of machines exported to the North American market the problem becomes even more costly, once labor costs are extremely high in that market. In order to reduce the cost of rework to a minimum level, this study had the target of analyzing comparatively two proposals for the logistic process of handling tractors at North American ports. Therefore, it was decided to compare the current proposal to an alternate proposal in use by the automobile industry. This solution involves the use of VPC (Vehicle Processing Center), with a complete preparation of units so as to be delivered to dealers. Therefore the solution adopted by the automobile industry was analyzed so as to be used by the tractor industry, by means of taking in consideration the gains related to the elimination of quality loss when compared to the current process in use. By use of the results it was inferred that the use of the alternative solution generates quality advantages, which were quantified in monetary values.
3

Alternativas de melhorias do processo logístico de máquinas agrícolas

Dantas Júnior, Cláudio Pereira January 2010 (has links)
O acirramento da competição entre as empresas produtoras de tratores agrícolas tem levado ao aumento da exportação de produtos e a consequente necessidade da manutenção dos níveis de qualidade destes produtos. Os custos relativos ao retrabalho em tratores exportados para os mercados externos é um dos problemas enfrentados pelas empresas manufatureiras de máquinas agrícolas. Dentre as principais causas geradoras de retrabalho estão os problemas gerados pelo manuseio destes tratores quando transportados de um país para outro. No caso das máquinas exportadas para o mercado norte-americano este problema se torna ainda mais oneroso, uma vez que os custos de mão-de-obra naquele mercado são bastante elevados. Tendo em vista reduzir a níveis mínimos os custos com retrabalho, o presente trabalho teve como objetivo analisar comparativamente duas propostas para o processo logístico de processamento de tratores nos portos norteamericanos. Desta forma decidiu-se comparar a proposta atual com uma proposta alternativa adotada pela indústria automobilística. Esta proposta envolve a utilização de VPC (vehicle processing center) que são centros de processamento de veículos com preparação completa das unidades para serem entregues às revendas. Desse modo a solução adotada pelo mercado automobilístico foi analisada para efeito de utilização na indústria de tratores através da consideração dos ganhos relativos à eliminação da perda de qualidade quando em comparação ao processo atual. De posse dos resultados desta análise foi concluído que a utilização da solução alternativa gera ganhos de qualidade, os quais foram quantificados em valores monetários. / The increasing competition among companies that produce agricultural tractors, has led to the increase in the export of products and the consequent need for maintenance of quality levels for these products Costs due to rework in exported tractors for foreign markets is one of the problems faced by agricultural machinery manufacturers. Problems generated by tractor handling when shipped from one country to another are among the main causes that produce rework. In the case of machines exported to the North American market the problem becomes even more costly, once labor costs are extremely high in that market. In order to reduce the cost of rework to a minimum level, this study had the target of analyzing comparatively two proposals for the logistic process of handling tractors at North American ports. Therefore, it was decided to compare the current proposal to an alternate proposal in use by the automobile industry. This solution involves the use of VPC (Vehicle Processing Center), with a complete preparation of units so as to be delivered to dealers. Therefore the solution adopted by the automobile industry was analyzed so as to be used by the tractor industry, by means of taking in consideration the gains related to the elimination of quality loss when compared to the current process in use. By use of the results it was inferred that the use of the alternative solution generates quality advantages, which were quantified in monetary values.
4

Alternativas de melhorias do processo logístico de máquinas agrícolas

Dantas Júnior, Cláudio Pereira January 2010 (has links)
O acirramento da competição entre as empresas produtoras de tratores agrícolas tem levado ao aumento da exportação de produtos e a consequente necessidade da manutenção dos níveis de qualidade destes produtos. Os custos relativos ao retrabalho em tratores exportados para os mercados externos é um dos problemas enfrentados pelas empresas manufatureiras de máquinas agrícolas. Dentre as principais causas geradoras de retrabalho estão os problemas gerados pelo manuseio destes tratores quando transportados de um país para outro. No caso das máquinas exportadas para o mercado norte-americano este problema se torna ainda mais oneroso, uma vez que os custos de mão-de-obra naquele mercado são bastante elevados. Tendo em vista reduzir a níveis mínimos os custos com retrabalho, o presente trabalho teve como objetivo analisar comparativamente duas propostas para o processo logístico de processamento de tratores nos portos norteamericanos. Desta forma decidiu-se comparar a proposta atual com uma proposta alternativa adotada pela indústria automobilística. Esta proposta envolve a utilização de VPC (vehicle processing center) que são centros de processamento de veículos com preparação completa das unidades para serem entregues às revendas. Desse modo a solução adotada pelo mercado automobilístico foi analisada para efeito de utilização na indústria de tratores através da consideração dos ganhos relativos à eliminação da perda de qualidade quando em comparação ao processo atual. De posse dos resultados desta análise foi concluído que a utilização da solução alternativa gera ganhos de qualidade, os quais foram quantificados em valores monetários. / The increasing competition among companies that produce agricultural tractors, has led to the increase in the export of products and the consequent need for maintenance of quality levels for these products Costs due to rework in exported tractors for foreign markets is one of the problems faced by agricultural machinery manufacturers. Problems generated by tractor handling when shipped from one country to another are among the main causes that produce rework. In the case of machines exported to the North American market the problem becomes even more costly, once labor costs are extremely high in that market. In order to reduce the cost of rework to a minimum level, this study had the target of analyzing comparatively two proposals for the logistic process of handling tractors at North American ports. Therefore, it was decided to compare the current proposal to an alternate proposal in use by the automobile industry. This solution involves the use of VPC (Vehicle Processing Center), with a complete preparation of units so as to be delivered to dealers. Therefore the solution adopted by the automobile industry was analyzed so as to be used by the tractor industry, by means of taking in consideration the gains related to the elimination of quality loss when compared to the current process in use. By use of the results it was inferred that the use of the alternative solution generates quality advantages, which were quantified in monetary values.
5

Management method based on performance indicators for decision making in the search for better management of quality costs: a case study in a textile industry. / MÃtodos de gestÃo baseado em indicadores de desempenho para tomada de decisÃo na busca de um melhor gerenciamento dos custos da qualidade: um estudo de caso em uma indÃstria tÃxtil

Miguel Angelo da Silva 31 August 2012 (has links)
In the competitive world that organizations are inserted, it is necessary to create efficient management tools that provide people make decisions. With this intention to establish management instruments that work aims to develop a general method that enables efficient management through performance indicators, achieve cost improvement of quality costs in the production process of a textile industry in the State of Cearà since their formulation to implementation and monitoring. With this, the method is created through the methodological procedures: a) field research that allowed us to collect data to measure and control the facts or phenomena on the cost and quality performance indicators in order to support in findings b) research Bibliographic that allows you to conceptualize and evaluate the suggested model and intrinsically, improve processes and manufacturing of products involving the collection, analysis and interpretation of data. Soon after this, are shown the results of quality costs with the respective performance indicators through reports of control in operating and financial sector during the months of May, June and June the years 2010, 2011 and 2012. The measurement of quality costs shows a reduction of cost control (prevention and evaluation) and an increase in failure costs (internal and external) in the years 2010 and 2011. Already in June and July 2012, there has been an increase in cost control (prevention and evaluation) and a decrease of the costs of failures (internal and external). From this, we conclude that the proposed method serves as the basis for managing quality costs, seen by the method proposed in its formulation and implementation to monitoring and can control these costs and develop new plans aimed at gaining operational efficiency and minimize quality costs with the option to think about new revolutions of research and studies for the construction of new cost management applications. Therefore, these facts boosted the organization and managers in establish a set of techniques to assess the causes and effects within the production system in order to maximize revenue and minimize costs of quality. / No mundo competitivo que estÃo inseridas as organizaÃÃes, se faz necessÃrio criar instrumentos de gestÃo eficiente que proporcionem Ãs pessoas tomarem decisÃes. Com essa intenÃÃo de instituir instrumentos de gestÃo que o trabalho tem como objetivo geral desenvolver um mÃtodo de gestÃo eficiente que possibilite, atravÃs de indicadores de desempenho, alcanÃar a melhoramento dos custos da qualidade no processo de produÃÃo de uma indÃstria tÃxtil no Estado do Cearà desde sua formulaÃÃo atà o acompanhamento e implementaÃÃo. Com isto, o mÃtodo à criado atravÃs dos procedimentos metodolÃgicos: a) pesquisa de campo que permitiu coletar dados para medir e controlar os fatos ou fenÃmenos sobre os custos da qualidade e os indicadores de desempenho com o objetivo de apoiar em conclusÃes; b) pesquisa bibliogrÃfica que permite conceituar e avaliar o modelo sugerido e intrinsecamente, melhorar os processos e a fabricaÃÃo de produtos de modo que envolva a coleta, anÃlise e interpretaÃÃo dos dados. Logo apÃs isso, sÃo mostrados os resultados dos custos de qualidade com os respectivos indicadores de desempenho por via de relatÃrios gerenciais de controle no setor operacional e financeiro durante os meses de maio, junho e junho dos anos 2010, 2011 e 2012. A mensuraÃÃo dos custos da qualidade mostra uma reduÃÃo dos custos de controle (prevenÃÃo e avaliaÃÃo) e um aumento dos custos de falhas (internas e externas) nos anos de 2010 e 2011. Jà nos meses de junho e julho de 2012, houve um aumento dos custos de controle (prevenÃÃo e avaliaÃÃo) e uma diminuiÃÃo dos custos de falhas (internas e externas). A partir disso, conclui-se que o mÃtodo proposto serve de base para gerenciar os custos da qualidade, visto pelo mÃtodo proposto em sua formulaÃÃo atà o acompanhamento e implementaÃÃo, podendo controlar esses custos e desenvolver novos planos que visem ganhar eficiÃncia operacional e minimizar os custos da qualidade com a opÃÃo de pensar em novas revoluÃÃes de pesquisas e estudos para a construÃÃo de novos aplicativos de gerenciamento de custos. Portanto, esses fatos impulsionaram a organizaÃÃo e os gestores em verificarem um conjunto de tÃcnicas para avaliar as causas e efeitos dentro do sistema de produÃÃo de forma que maximizem a receita e minimizem os custos da qualidade.
6

Návrh systému identifikace a měření nákladů na jakost ve firmě / The proposal of identification and measuremenent of quality costs in the company

Hlavsová, Kateřina January 2020 (has links)
The diploma thesis deals with the problematics of identification and measurement of quality costs in Adient Czech Republic k. s. company. The theoretical knowledge needed to understand the problematics are defined in the theoretical part. These theoretical findings are applied into environment of a chosen company and evaluated in the practical part. The recommendations which will reduce costs in the area of product quality and contribute to greater efficiency of company quality management are suggested in the conclusion of the thesis.
7

Systém řízení nákladů na kvalitu ve vybraném podniku / The system of quality costs management in the chosen company

ŠTROBLOVÁ, Barbora January 2019 (has links)
The quality of products is the biggest competitive advantage that a company can achieve. The definition states that quality is the degree of compliance requirement with a set of inherent characteristics. The importance of quality have very increased in recent years - quality is a decisive factor for stable economic growth of enterprises, management quality is the most important protective factor of the loss of markets, quality is a major source of saving materials and energy, the quality affects of macroeconomic indicators, the quality is a limiting factor for the sustainable development , quality and consumer protection are connected vessels. Quality costs are the total costs incurred by producers, users and companies associated with the quality of the product.
8

Gestão da qualidade: um estudo de caso em indústrias têxteis de Blumenau - SC / Managing of the quality: a case study in textile industries of Blumenau - SC - Brazil.

Rocha, Nilton da 28 March 2006 (has links)
Esta pesquisa aborda o tema da gestão da qualidade, sob diversos aspectos que vão desde o registro dos mesmos, sua forma de contabilização, a maneira de gestão e por quem são geridos esses custos, até exposições abertas dos entrevistados a respeito da teoria e da prática nesse sentido. Utilizando-se uma amostra de médias e grandes empresas têxteis da região de Blumenau (SC), o estudo implementou uma pesquisa de campo mediante um instrumento de coleta de dados composto por questões abertas e fechadas, bem como com a implementação da escala Lickert. O objetivo principal é saber quais os custos de qualidade que merecem análise de gestão, quem os deve analisar, sob quais aspectos qualitativos e quantitativos e para quais fins, observando a importância dos mesmos para o processo de tomada de decisão estratégica da empresa. As hipóteses indicadas propõem que: (1) a classificação dos custos de qualidade, predominante na literatura, não atende às necessidades dos gestores; (2) os custos fabris de inspeção da qualidade não são segregados dos demais custos de produção; e (3) os custos de qualidade do meio-ambiente nem sempre são considerados pelas empresas como sendo relativos à gestão da qualidade. As conclusões apontam que, efetivamente, a classificação dos custos de qualidade não é a ideal para a atual conjuntura operacional das organizações. Que devido ao princípio do sigilo informacional, não há como se medir a tendência à formalidade ou informalidade no registro contábil desse tipo de custo. Que não há uma definição quanto a incluir ou não os custos fabris no rol daqueles destinados à gestão da qualidade. E que os custos de qualidade ambiental ainda se encontram distantes de um patamar gestor condizente com a tendência mundializada nesse sentido. Sugere-se, ao final, a implementação de estudos, esmiuçando essas variáveis e aprofundando as análises, com amostras ampliadas, tanto em número, como em situação geográfica no País. / This research approaches the managing of expenses with quality, under several aspects varying from their registration, accountancy form, administration means and their management to open exhibitions and interviewees? presentations regarding theory and practice. Through samples from average and big-sized textile industries in the area of Blumenau (SC), this study has implemented a field research along with a data collection tool, composed of open and closed questions, as well as the implementation of the Lickert scale. The main objective is to know which quality costs deserve administration analysis, who should analyze them, under which qualitative and quantitative aspects and for which ends, observing their importance for the process of socket of strategic decision of the company. The proposed hypotheses consider: (1) the classification of the quality costs, predominant in the literature, does not assist to the managers' needs; (2) the industrial costs of quality inspection are not separated from the other production costs; and (3) the expenses with quality of the environment are not always considered by the companies as being relative to quality management. The conclusions indeed point that; first, the classification of the quality costs is not appropriate for the current operational conjuncture of the organizations. Second, due to the principle of information secrecy, there is no means to measure the trends toward formality or informality in the accounting record of such expenses. Third, there is no definition whereas to include or not the industrial expenses in a list destined to quality management. Finally, the expenses with environmental quality are still far away from an appropriate level compatible with the world trend. In the end, the implementation of various studies is suggested, along with a detailed examination of the variables through the presence of more samples and a broader analysis which takes into account the country?s geographical situation.
9

Proces řízení neshodných výrobků / Process analysis of nonconforming products

KLÍMA, Martin January 2017 (has links)
Main goal of thesis is process analysis of nonconforming products and implementation of the corrective actions which will improve current status. Theoretical part presents history of quality, modern methods in quality, process of nonconforming products, preventive methods used in car industry and also the costs of quality. Practical part presents process analysis of nonconforming products in concrete company and main focus is implementation of the corrective actions. Main point regarding the improvement is upgrading detection system. Upgrade was made on concrete product, which represented huge quality extracosts.
10

A knowledge management framework for reducing the cost of poor quality on construction projects

Olayinka, Raymond Afolarin January 2015 (has links)
Knowledge management (KM) implementation strategies on construction projects can reap benefits such as improved performance and continuous improvement yet many projects are characterised by inefficiencies, repetition of mistakes and lack of lessons learnt. Poor skills, design changes, errors and omissions contribute to the internal failure cost element of the Cost of Poor Quality (COPQ) while the resultant effect of client dissatisfaction contributes to the external failure cost. COPQ is prevalent regardless of project type and has been found to be over 10% of total project cost in certain cases. While the need to reduce COPQ is definite, it is uncertain what impact KM has in its reduction. The aims of the research therefore are twofold (i) to investigate the impact of KM in reducing COPQ on construction projects (ii) to develop a KM framework for reducing COPQ on construction projects. A mixed method approach was adopted for the research with an exploratory sequential research design utilising both qualitative and quantitative inquiries to address the research aims. Semi-structured interviews and questionnaire survey were selected as the method for qualitative and quantitative data collection respectively. The interviews were conducted with 25 industry experts involved in KM strategies for large construction organisations across UK to obtain data, based on their experiences and expertise on projects, which were then analysed using content analysis. The output from the analysis yielded variables and working hypotheses which were tested through the questionnaire survey. Further data were obtained from 114 survey respondents who have iii been mostly involved in KM initiatives for large construction organisations across UK. The data was analysed using descriptive statistics. From the interpretation of the entire qualitative and quantitative data, it was found that KM can be complex and difficult to manage within organisations and on projects. Although KM was perceived to have positive impact in reducing COPQ, organisations did not, and could not quantify COPQ neither could they measure the extent of the impact of KM on COPQ. Causal links were found between COPQ elements i.e. errors and omissions, design changes and poor skills, contrary to the theoretical suggestion of being mutually exclusive. It was found that KM currently has not been optimised to reduce COPQ due to a number of barriers. Optimising KM to reduce COPQ therefore involves overcoming the barriers as follows: develop performance metrics to assess the impact of KM on COPQ on projects; appoint knowledge champions to facilitate KM activities to reduce COPQ; adopt a positive organisational culture towards KM; allocate adequate time and budget for KM activities on projects; select procurement strategies that support and facilitate KM. A KM framework for reducing COPQ on construction projects was developed as an output of the research and evaluated by industry practitioners. It can be concluded that the optimisation of KM can significantly reduce COPQ. A key recommendation for industry practitioners therefore is to adopt a holistic approach to quantifying COPQ and assessing the impact of KM in reducing COPQ such as the one presented in this research. The research contributes to the body of knowledge in the area of cost reduction, quality improvements and knowledge management on projects.

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