O setor público brasileiro passa por momentos de desenvolvimento em sua forma de gestão, objetivando maior aproximação com as técnicas de gestão do setor privado, que utilizam métodos e conceitos mais eficientes. Esta pesquisa utilizou o conceito do Custo Total de Propriedade - CTP (Total Cost of Ownership, traduzido do inglês) como forma de aprimorar o processo de aquisições de bens duráveis, no caso, veículos, que atualmente é pautado na Lei de Licitações (Lei 8.666 de 1993), que possui o menor preço como critério de decisão de compra. Baseado no CTP, o preço de aquisição é apenas uma variável de custo a ser analisado durante o processo de compra, devendo também haver análise dos custos pós-aquisição e de descarte, fatores que não estão formalizados no processo de aquisição atual e tampouco existem no momento do pregão. Esse conceito traz a definição de compra mais vantajosa, como aquela que possui o menor CTP e não apenas o menor preço de aquisição; portanto, objetiva-se investigar quais aspectos seriam impactados com a aplicação prática do conceito de CTP no fluxo de aquisição de um bem durável em um órgão público. Com isso, a questão a ser respondida é: quais aspectos seriam impactados com a aplicação prática do conceito do Custo Total de Propriedade no fluxo de aquisição de um bem durável em um órgão público. Esta pesquisa se enquadra como qualitativa, com aplicação de questionário semiestruturado aos atores responsáveis pelo processo licitatório da Prefeitura de Franco da Rocha - SP, para: (i) formalizar o atual fluxo de aquisições de veículos; (ii) entender sua percepção sobre aplicação do CTP no processo; e ainda (iii) captar as possíveis variáveis de custo a serem mensuradas na realidade daquela municipalidade. Para fins de validação de informações, foram coletados dados com análise documental de editais de licitações de compras de veículos de 2013 a 2016, sendo necessárias também para composição do exercício de mensuração do CTP. Foram utilizadas as variáveis extraídas das respostas dos entrevistados e sugeriu-se a utilização de novas variáveis para que o cálculo se tornasse mais amplo. Com relação aos resultados, foi possível observar que os aspectos impactados com a aplicação do CTP no processo de aquisição foram: (i) melhora da descrição técnica do bem na etapa inicial realizada pelo solicitante do bem, permeando itens que viabilizem o CTP e que possam influenciar positivamente a qualidade dos bens; e (ii) acurácia na projeção de custos pós-aquisição para atendimento da Lei de Responsabilidade Fiscal - LRF. Espera-se que haja desenvolvimento das técnicas de gestão de compras em órgãos públicos com uso eficiente dos recursos públicos no que diz respeito aos custos com aquisições, além de demonstrar de forma didática o cálculo e algumas variáveis de custos que podem ser padronizadas no processo de aquisições. / The Brazilian public sector is going through a period of development on its management form, aiming greater approximation with the private sector management techniques, which use more efficient methods and concepts. This research used the concept of TCO - Total Cost of Ownership to improve the process of durable goods acquisition, in this case, vehicles, nowadays grounded by the Brazilian Bidding Law (Law 8.666 of 1993), which has the lowest price as criteria for purchase decision. Based on the TCO, the acquisition price is just a cost variable to be analyzed during the purchase process. There should also be a post-acquisition and disposal cost analysis, factors not formalized in the current acquisition process and neither existing in the trading session. This concept brings the definition of the most advantageous purchase, such as the one that has the lowest TCO and not only the lowest acquisition price; therefore, it aims to investigate which aspects would be impacted by the practical application of the TCO concept in a durable good acquisition flow in a public body. Thus, the question to be answered is which aspects would be impacted by the practical application of the Total Cost of Ownership concept in a durable good acquisition flow in a public body. This research can be classified as qualitative, with the application of a semi-structured questionnaire on the people responsible for the bidding process in the Municipality of Franco da Rocha - SP, to (i) formalize the current flow of vehicles acquisition; (ii) understand their perception of the TCO in the process; and (iii) find possible cost variables to be measured in the reality of that municipality. For purposes of information validation, there were collected data with documentary analysis of the bidding documents for vehicles purchases from 2013 to 2016, also being necessary for the composition of the TCO measurement exercise. Extracted variables from the respondents\' answers were used and it was suggested the application of new variables for the calculation to be broader. Regarding the results, it was possible to observe that the aspects impacted by the TCO application were: (i) improvement of the technical description of the good in the initial stage carried out by the good requestor, permeating items that make the TCO viable and can positively influence the quality of goods; and (ii) accuracy in the projection of post-acquisition costs for compliance with the Fiscal Responsibility Law - LRF. It is expected that there will be a development of the management purchase techniques in public bodies with efficient use of public resources regarding costs acquisitions, as well as demonstrating, in a didactic way, the calculation and some cost variables that can be standardized in the acquisition process.

The topic of this diploma thesis is focused on implementation of logistic modules of the enterprise information system in the Niedax company. The theoretical part provides information from the field of information systems, supplemented by information about ERP (Enterprise Resource Planning), IS/IT expenses and methods of design and implementation of information systems. The practical part briefly describes the selected information system, the company where the information system was implemented, the implementation partner and the BMD information system. Furthermore, and analysis of the current state is carried out and the course of the whole implementation project is described, followed by a practical demonstration of the BMD system. Finally, an evaluation of the project is performed. Evaluation is based in a comparison of the TCO (Total Cost of Ownership) values determined in the practical part of the thesis and an evaluation of the questionnaire survey.

<p>Chicago Pneumatic Division is a division in the Atlas Copco Group consisting of five acquisitions now operating together. Due to the number of recent acquisitions by Chicago Pneumatic Division, the number of distribution centres has increased, making its structure more complex. The main question studied are how many distribution centres the division should operate and how the product companies best will supply the distribution centres, today as well as in the future. Four distribution models are created, with consideration to goods flow as well as financial and environmental aspects, both in present and future situation. The thesis also includes bench-marking with Atlas Copco Tools and Assembly Systems, Electrolux and Dell. The analysis showed that the division should operate three distribution centres, carrying inventory of products from all production companies. This model is also sustainable environmentally and brings the benefit of one consolidated shipment to the customers.</p>

This master’s thesis presents a model for calculating the total cost of ownership (TCO) of relatively small ERP implementations, including two years of running the system. The main factors affecting the cost items in the model are also analyzed, based in part on four case projects that the consultancy company Acando has carried out recently and in part on literature. The case projects were investigated through interviews with key actors in the projects from Acando and the customer, and through invoicing and project documentation in Acando’s databases. It is important to note that it is the cost side of the projects that is in focus in this thesis. Realized value at the customer is thus not included in the TCO model or further analysis. The model is built based on previous models for assessing the TCO of ERP implementations, but adapted in several ways to the context of the four case projects in the study. The costs of the case projects are mapped individually into the TCO model, and the total costs for the customers of the projects are calculated and presented. This results in a TCO for each of the four projects of between 4 and 9 MSEK. The model makes a clear distinction between internal and external time and resources that are invested in a project. This underlines how an implementation project is a cooperative effort between vendor and customer. Important factors found that affect the TCO of implementation projects include all the seven categories of success factors that Nah and Delgado find in their extensive literature review on the subject. The most significant of these categories of factors are shown to be top management support and project management. This is largely because these influence the impact of many of the other factors. All factors are interrelated though, and it is at times difficult to identify which is the main factor in a certain course of events. Looking more into detail concerning the cost affecting factors the most important factors identified in the case studies were the following: Amount of resources allocated to the project by top management Priority of the project in the organization   Skill and experience of the customer project manager Control and follow-up procedures Communication between stakeholders regarding expectations and  project scope The amount and complexity of integrations, customizations, data migration and testing Type of contract regarding pricing and risk sharing Change management effort / Detta examensarbete presenterar en modell för totalkostnader (TCO eller Total Cost of Ownership) av relativt små ERP-implementationer, inklusive två års drift av systemet. De viktigaste faktorer som påverkar kostnadsposterna i modellen analyseras också, baserat delvis på fyra implementationsprojekt som konsultföretaget Acando nyligen har utfört och delvis på litteratur. Projekten undersöktes genom intervjuer med nyckelpersoner i projekten från både Acando och kund, och genom fakturering och projektdokumentation från Acandos databaser. Det är viktigt att vara medveten om att det är kostnadssidan av projekten som står i fokus i denna rapport. Realiserat värde hos kunden är alltså inte inkluderat i TCO-modellen eller vidare analys. Modellen är baserad delvis på tidigare modeller för att utvärdera TCO av ERP-implementationer, men anpassad för kontexten hos de fyra projekten i studien. Kostnaderna i de studerade projekten mappas in i TCO-modellen, och de totala kostnaderna för projektens kunder presenteras. Resultaten visar på en total kostnad för projekten för mellan 4 och 9 miljoner kronor. Modellen gör en tydlig distinktion mellan intern och extern tid och resurser som investeras i ett projekt. Detta understryker hur ett implementationsprojekt är ett samarbete mellan säljare och kund. Viktiga faktorer som befunnits påverka totalkostnaderna av implementationsprojekt inkluderar alla sju kategorier av framgångsfaktorer som Nah och Delgado hittar i sin omfattande litteraturstudie i ämnet. De viktigaste av dessa kategorier visas vara stöd från ledningen och projektledning. Detta beror till stor del på att dessa påverkar vikten av många andra faktorer. Alla faktorer är relaterade dock, och det ligger många svårigheter i att försöka utreda vilka som är de huvudsakliga faktorerna i ett visst skeende. Ser vi mer i detalj på vilka individuella kostnadspåverkande faktorer som identifierats i studierna är de som följer: Mängd resurser som ledningen allokerar till ett projekt Projektets prioritet i organisationen Kunskap och erfarenhet hos kundens projektledare Styrning och uppföljningsprocesser Kommunikation mellan intressenter angående förväntningar och projektets omfattning Mängden och komplexitet hos integrationer, anpassningar, datamigrering och testning Kontraktets utformning vad gäller prissättning och riskdelning Förändringsledning

Chicago Pneumatic Division is a division in the Atlas Copco Group consisting of five acquisitions now operating together. Due to the number of recent acquisitions by Chicago Pneumatic Division, the number of distribution centres has increased, making its structure more complex. The main question studied are how many distribution centres the division should operate and how the product companies best will supply the distribution centres, today as well as in the future. Four distribution models are created, with consideration to goods flow as well as financial and environmental aspects, both in present and future situation. The thesis also includes bench-marking with Atlas Copco Tools and Assembly Systems, Electrolux and Dell. The analysis showed that the division should operate three distribution centres, carrying inventory of products from all production companies. This model is also sustainable environmentally and brings the benefit of one consolidated shipment to the customers.

Title: A case study for LORAMAX on supply chain strategy &amp; production efficiency.  Limitations: Due to the sensitive nature of the information in this thesis, a non-disclosure agreement was signed, and some data cannot be disclosed.  Background: LORAMAX, the case company for this thesis produces differentiated products on the basis of quality. They are faced with the challenge of making a product that they recently launched, HERO, more competitive in the market. Even though they have chosen a differentiated strategy, the company understands that cost reduction could as well provide them a competitive advantage and is therefore crucial to the survival of the new product.  Research questions:                How can the production cost and lead time be reduced for HERO? How would the choice to either buy pre-assembled modules or manufacture them in-house influence the profit margin of HERO? Purpose: The purpose of this thesis is to use relevant theories and practical tools in order to help the company identify potential opportunities and areas where to reduce assembly costs and lead-times.  Method: The empirical data used to draw conclusions was collected through a mixed research method (both qualitative and quantitative) carried out on site at LORAMAX with the help of the purchasing and production manager, through interviews, questionnaires and observations. This thesis is written from a positivistic perspective with a deductive approach.  Conclusions: Value Stream Mapping (VSM) and Total Cost of Ownership (TCO) are effective tools for cost and lead time reduction and can be used to support a make-or-buy decision. In this thesis, we arrive at the conclusion that LORAMAX will improve its profit margins on HERO if it buys already assembled modules.

This thesis recounts the study of contour blasting practices in the Appalachia coal region. Contour blasting practices vary widely and problems are often encountered. Several different sites were visited and contour blasting practices at each were studied. Based on the information gathered, a comprehensive plan was developed for blasting operations to follow and then was tested and compared to an example of blasting practices without use of the plan. The blasting practices were compared by examining monthly production rates as well as a time study to measure the efficiency a contour blast could be loaded and hauled away and a cost per cubic yard of material determined. The plan was found to be successful in keeping safety while increasing profitability. However, the plan will need to be backed and understood by management in order to achieve the same success.

Tendo em vista a necessidade das empresas, de estabelecer relacionamentos estreitos entre fornecedores e compradores, através de vínculos de cooperação imprescindíveis para a competitividade das empresas nos dias de hoje, este estudo aborda a importância do Total Cost of Ownership (TCO) ou Custo Total da Propriedade no gerenciamento da cadeia de suprimentos. Este trabalho tem como objetivo demonstrar o papel do TCO como ferramenta de contabilidade gerencial que dá suporte à decisão, no que diz respeito a seleção de fornecedores, tendo em vista que a área de compras é fundamental para o gerenciamento da área de suprimentos de uma empresa. Trata-se de uma pesquisa bibliográfica de estudo exploratório, com uma aplicação prática na área de compras de uma empresa no ramo da educação. Observa-se que através da utilização da ferramenta de TCO é possível que as empresas consigam visualizar melhor seus custos, para uma correta tomada de decisão, no que diz respeito a uma compra de determinado fornecedor. / Given the need for companies, to establish close relationships between suppliers and buyers through cooperative ties essential for the competitiveness of companies nowadays, this study addresses the importance of Total Cost of Ownership (TCO) or Total Cost of property management in the supply chain. This paper aims to demonstrate the role of TCO as a tool of management accounting that supports decision regarding the selection of suppliers, in order that the shopping area is critical to managing the supply area of a company. This is an exploratory study of literature, with a practical application in the shopping area of a company in the business of education. It is observed that by using the tool TCO is possible that companies are able to better visualize their costs, for a correct decision, with regard to a purchase of a particular vendor.

Toyota Material Handling Europe, TMHE, is one of the worlds leading forklift manufacturers, who produces both warehouse and counterbalanced forklifts at three production sites across Europe. At each of the three production sites, there are three central warehouses, CWs, which stores spare parts to the forklifts. These CWs are managed by Toyota Material Handling Europe Logistics, TMHEL. TMHEL are responsible for all CWs and regional warehouses, RWs of spare parts, so that spare parts is available to service technicians in Europe within 24 hours. The current distribution structure of the spare parts is that the items from the suppliers are first transported to one of the three CWs before they are distributed further to the RWs. The identified problem with this distribution structure is the few CWs, which sometimes leads to longer transportation routes. For example, a RW in Germany can not order items directly from a supplier in Germany. It means that the goods first needs to be transported to a CW, before it can be transported to the RW in Germany. TMHEL thereby wants to investigate if the total cost could be reduced, if the supplier could deliver directly to either a CW or a RW. This means that the possible inbound delivery points from the supplier increases from three warehouses to six. The purpose of the thesis was thereby formulated as: ”The purpose of the thesis is to investigate if a change in inbound delivery point from three suppliers of spare parts can reduce the total cost.” The current total cost and the total cost for the five alternative inbound delivery points were thereby calculated and compared. The total cost were calculated based on a general total cost model by Oskarsson et al. (2013), which includes transportation cost, inventory carrying costs, warehousing costs, administration costs and other costs. After the total costs were calculated, a sensitivity analysis was made regarding changes in the input data, to see how changes would affect the total cost and which warehouse that would be the most cost efficient inbound delivery point. The results in this thesis showed that all three investigated suppliers should keep the existing inbound delivery point in Mjölby, since it gives the lowest total cost. The results also showed that the transportation cost was the largest cost parameter, which also affected the results the most. The current inbound delivery point gave the lowest total cost mainly due to the low transportation cost when transporting together with the production site, and the large demand at the current inbound delivery point. However, the sensitivity analysis showed that the most cost efficient inbound delivery point would change, for all investigated suppliers, if the input parameters changed. For one supplier, only small changes in the input data was required until another warehouse was more cost efficient to use as the inbound delivery point. For the two other investigated suppliers, large changes in the input data were required until another inbound delivery point was more cost efficient.

Tendo em vista a necessidade das empresas, de estabelecer relacionamentos estreitos entre fornecedores e compradores, através de vínculos de cooperação imprescindíveis para a competitividade das empresas nos dias de hoje, este estudo aborda a importância do Total Cost of Ownership (TCO) ou Custo Total da Propriedade no gerenciamento da cadeia de suprimentos. Este trabalho tem como objetivo demonstrar o papel do TCO como ferramenta de contabilidade gerencial que dá suporte à decisão, no que diz respeito a seleção de fornecedores, tendo em vista que a área de compras é fundamental para o gerenciamento da área de suprimentos de uma empresa. Trata-se de uma pesquisa bibliográfica de estudo exploratório, com uma aplicação prática na área de compras de uma empresa no ramo da educação. Observa-se que através da utilização da ferramenta de TCO é possível que as empresas consigam visualizar melhor seus custos, para uma correta tomada de decisão, no que diz respeito a uma compra de determinado fornecedor. / Given the need for companies, to establish close relationships between suppliers and buyers through cooperative ties essential for the competitiveness of companies nowadays, this study addresses the importance of Total Cost of Ownership (TCO) or Total Cost of property management in the supply chain. This paper aims to demonstrate the role of TCO as a tool of management accounting that supports decision regarding the selection of suppliers, in order that the shopping area is critical to managing the supply area of a company. This is an exploratory study of literature, with a practical application in the shopping area of a company in the business of education. It is observed that by using the tool TCO is possible that companies are able to better visualize their costs, for a correct decision, with regard to a purchase of a particular vendor.