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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.
21

Supplier Relationship Management in Intelbras Improving quality through buyer-supplier cooperation Fredrik

Stålbrand, Fredrik January 2014 (has links)
Competitive forces in today‟s business world are putting firms under pressure to improve quality, delivery performance, and responsiveness while simultaneously reducing cost, which for many companies have resulted in increased outsourcing of activities. Consequently a greater dependency on suppliers‟ performance in terms of quality and delivery service has evolved.Companies are therefore exploring ways to leverage their supply chains, by developing their supply chain structure and continually evaluating the role of suppliers in their activities. As supply chains have evolved, a number of different supply chain structures have emerged, based upon the networks and the level of collaboration between the buyer and supplier. The optimization of a supply chain process has proven to lead inevitably to a growing interdependence among supply chain partners. Treating all suppliers the same is no longer feasible, and a failure to recognize that some suppliers have different needs than others.The research conducted in this thesis was aimed at finding strategies, and approaches of effectively working with supplier relationship management.The empirical study was conducted at Intelbras, a Brazilian electronics manufacturer, which has a large percent of its production outsourced. Intelbras has recently segmented their supply-base into two segments; suppliers of commodity type items and suppliers of critical items. For suppliers of critical items, quality agreements were developed to attend the special needs of selected items.The findings of the research was compared and analyzed with the empirical data, which resulted in a few suggestions of possible future developments for Intelbras.Keywords: Supplier Relationship Management, Strategic Segmentation, Total Cost of Ownership, Buyer-Supplier Cooperation, Quality Agreement / Program: Industriell ekonomi - affärsingenjör
22

Výběr dodavatele z hlediska TCO s vazbou na logistické náklady / Supplier Selection from a TCO Point with Connection to Logistic Costs

Pospíchalová, Iveta January 2014 (has links)
Diploma thesis is focused on a selection of a supplier with regard of total costs. In an introductory part of the thesis there is theoretical background about selection of the supplier, logistic costs and analysis of total costs. In practical part of the thesis, the problematic is applied on two concrete examples in Bosch concern.
23

Une méthodologie d’aide à la décision pour l’optimisation de services aéronautiques basés sur la performance / A decision-support methodology for the optimisation of performance-based services

Pozzetti, André 22 April 2015 (has links)
Pour rester compétitives dans l'industrie aéronautique, les entreprises développent des stratégies diverses pour gagner un avantage concurrentiel comme l'augmentation du Coût Total de Possession (TCO) avec l'acquisition aéronautique complexe et des programmes de support. Les clients concentrent leurs besoins sur la disponibilité opérationnelle de tels systèmes et ne sont plus enclins à payer un prix supplémentaire pour un tel service, par conséquent le fournisseur est amené à minimiser le TCO tout en conservant un haut niveau de performance de flotte. Dans de tels accords, une partie du risque de performance opérationnelle est transférée vers le fournisseur sous forme de pénalité financière, engendrant ainsi un risque financier sur la rentabilité du contrat. Cette recherche aborde le problème du point de vue du fournisseur en considérant différentes options stratégiques pour la commercialisation de l'offre de services aéronautiques basés sur la performance, garantissant la disponibilité de la flotte. La méthodologie considère un système complexe, représentatif des systèmes aéronautiques actuels et les mécanismes de support rattachés, avec de multiples objectifs contradictoires à atteindre en tant que fournisseur. La méthodologie proposée couvre les catégories suivantes : disponibilité, fiabilité, maintenabilité et supportabilité. Elle considère le système complexe comme un tout incluant l'ensemble des interactions dans ce système et les relations entre la performance de disponibilité et le coût. D'autres facteurs de contribution additionnels sont aussi considérés dans ce mécanisme de support, comme les types d'incertitude de la performance du système, des données, des risques financiers et des coûts. Un modèle de pénalité pour l'utilisation avec les Services Basés sur la Performance (PBS) des offres dans l'industrie aéronautique est aussi fourni. Une méthodologie d'analyse de pénalité est proposée au travers de deux études de cas présentées dans cette thèse, offrant un avantage compétitif au fournisseur, de par la capacité de prévoir la distribution de probabilité de performance du système, et de quantifier le risque financier pour le modèle de pénalité en question. La méthodologie d'analyse démontre aussi que la capacité d'effectuer une analyse de risque sur des pénalités contractuelles est tout aussi importante pour le fournisseur que la capacité de prévoir la performance globale du système. Les conclusions montrent qu'il est tout à fait possible d'avoir une grande exposition de risque financier si un scénario de pénalité inadapté est choisi, même si la performance de disponibilité de la flotte prévue est au-dessus du taux ciblé ou contracté. / To remain competitive within the aeronautic industry, companies are developing various strategies to gain a competitive edge as the Total Cost of Ownership (TCO) increases with complex aeronautical acquisition and support programs. Customers are focusing their needs on the operational availability of such systems and are no longer willing to pay a premium for such a service, consequently the supplier is challenged to minimize the TCO whilst retaining a high level of fleet performance. In such accords, some of the operational performance risk is transferred back to the supplier and are usually in the form of financial penalties, which consequently creates a financial risk on the profitability of the contract for the supplier. This research addresses the problem from the point of the supplier when considering different strategic options for the sale and offer of performance-based aeronautic services that guarantee fleet availability. The methodology considers the complex system, as is typical with current aeronautic systems, relating support mechanisms, and the multiple yet contradictory objectives to achieve as a supplier. The methodology proposed covers the categories of Availability, Reliability, Maintainability and Supportability; it considers the complex system as a whole including the interactions within this system and the relationships between availability performance and cost. Additional other contributing factors are also considered within this support mechanism, such as the types of uncertainty on system performance, data, financial risks and costs. The introduction of a penalty model for use with Performance-Based Service (PBS) offers within the aeronautic industry is also provided. A methodology for penalty analysis is proposed through the two case studies presented in this thesis, giving the supplier a competitive advantage through the ability to predict the probability distribution of system performance and to quantify the financial risk for the penalty model in question. The analysis 5 methodology also demonstrates that the ability to perform risk analysis on contractual penalties is just as important to the supplier as the ability to predict overall system performance, as the findings present that it is quite possible to have a large financial risk exposure if the wrong penalty scenario is chosen even if the predicted Fleet Availability performance is above the targeted or contracted rate.
24

Reducción del Total Cost Of Ownership (TCO) de la flota vehicular de una empresa de servicios de telecomunicaciones de última milla / Reduction of the Total Cost of Ownership (TCO) of the vehicle fleet of a last mile telecommunications services company

De Paz Torres, Silvana Merly, Herrera Vílchez, Hans Peter, Pachas Yrigoyen, Rolando, Saavedra Boullosa, Claudio Alberto 07 September 2020 (has links)
El presente trabajo de investigación se llevó a cabo en la idea de formular propuestas de mejora para la reducción del TCO por atención de la gestión de flotas de una empresa que brinda servicio a las principales empresas de telecomunicaciones. Actualmente, el costo de esta gestión representa el 42% del total de costos de la compañía, por tanto, representa una oportunidad importante para iniciar un análisis de su TCO e identificar potenciales de ahorro. Esta empresa tiene como reto convertirse en el proveedor de servicios de red de referencia para las empresas de comunicaciones y energía de manera rentable, por este motivo una adecuada gestión de sus costos es el camino para ser competitivos. El problema identificado radica en el no cumplimiento de los presupuestos asignados a la gestión de flotas, siendo este presupuesto repartido entre todas sus sedes. El impacto negativo de esta situación radica en sobrecostos para la organización y posibles pérdidas de clientes debido a no poder ofertar precios competitivos en las licitaciones que participa. Para resolver la problemática, el trabajo de investigación se compone de cinco capítulos: El primero se centra en la definición del problema y la justificación de por qué es necesario el análisis de la presente. En el segundo capítulo, se presenta los conceptos relacionados al TCO y gestión de flotas, así como de herramientas lean que serán la base para formular las propuestas tanto para reducción de TCO e incremento de atenciones; adicionalmente el estado del arte con investigaciones académicas relacionadas al tema. En el tercer capítulo, se describe la situación actual de la gestión de flota relacionado al TCO y nivel de atenciones, se analiza y delimita la sede y componentes del costo para mejora, además de identificar las causas que originan los problemas. Con la identificación de las causas, en el cuarto capítulo, se procede a desarrollar la propuesta de mejora apoyada en herramientas Lean, para finalmente terminar con los cálculos de beneficios esperados y principalmente el impacto en el TCO y presupuesto actual de la gestión. Por último, en el capítulo quinto se muestran las conclusiones y recomendaciones finales para la implementación. El trabajo realizado espera como resultado final la reducción en el TCO por atención y el cumplimiento de los presupuestos asignados de la gestión de flotas, optimizando la gestión de costos de la compañía y contribuir de manera positiva incrementando las posibilidades de abrir nuevos negocios ofreciendo precios competitivos en las licitaciones. / This research work was carried out with the idea of ​​formulating improvement proposals for the reduction of the TCO for fleet management by attention of a company that provides service to the main telecommunications companies. Currently, the cost of this management represents 42% of the company's total costs, therefore, it represents an important opportunity to start an analysis of its TCO and identify potential savings. The challenge of this company is to become the reference network service provider for communications and energy companies in a profitable manner, for this reason an adequate management of their costs is the way to be competitive. The problem identified is about the non-compliance with the budgets assigned to fleet management, this budget being distributed among all its offices. The negative impact of this situation generates over costs for the organization and possible loss of customers due to not being able to offer competitive prices in the tenders it participates. To solve the problem, the thesis is divided in five chapters: The first focuses on the definition of the problem and the justification of why the analysis of this thesis is necessary. In the second chapter, the concepts related to TCO and fleet management are presented, as well as lean tools that will be the basis for formulating proposals for both reductions of TCO and increase of attentions; additionally, the state of the art with academic research related to the topic. In the third chapter, the current situation of fleet management related to the TCO and level of attentions are described, the office and the cost components for improvement are analyzed and defined, in addition to identifying the causes that originate the problems. With the identification of the causes, in the fourth chapter, we proceed to develop the improvement proposal supported by Lean tools, to finally finish with the calculations of expected benefits and mainly the impact on the TCO and current management budget. Finally, the fifth chapter shows the final conclusions and recommendations for implementation. The work performed expects as a final result the reduction in the TCO by attention and compliance with the assigned budgets of fleet management, optimizing the company's cost management and contributing positively by increasing the possibilities of opening new businesses by offering competitive prices in tenders. / Trabajo de investigación
25

Driverless trucks in the Swedish freight transport system : An analysis of future impacts on the transport system and the emerging innovation system

Engholm, Albin January 2021 (has links)
A large-scale introduction of driverless trucks could start taking place during the next decade. While this could bring several economic benefits for freight transport actors and society, it may also change the freight transport system and exacerbate the negative effects of road transport. This thesis aims to increase the understanding of how an introduction of driverless trucks could materialize and impact the freight transport system in Sweden. Two overarching issues are addressed. The first is how freight transport patterns will change due to the impacts of driverless trucks on road transport supply. This is addressed in Paper 1 and Paper 2. The second issue, which is studied in Paper 3, is what factors are shaping the ongoing development towards an introduction of driverless trucks in Sweden. In Paper 1, the impact of driverless trucks on the costs for long-distance road freight transport is studied through a total cost of ownership analysis which shows that driverless trucks could enable cost reductions of around 30%-40% per ton-kilometer. A key determinant of the cost reduction is to what extent reduced driver costs will be offset by other forms of human labor that may be required for driverless truck operations. Other factors, including changes to the truck acquisition cost, have marginal importance. The cost-saving potential provides a strong motivation for freight transport actors to develop and adopt driverless trucks. In Paper 2, the impacts of driverless trucks on road transport demand, utilization of different truck types, modal split, and total logistics costs are studied by using the Swedish national freight transport model Samgods. Two scenario types are studied, one in which driverless trucks substitute manually driven trucks and one where driverless trucks capable of operating between logistics hubs are introduced as a complement to manually driven trucks. The analysis shows that in both scenarios, driverless trucks could reduce total costs for Swedish freight transport in the range of billions of SEK per year. Road transport demand and truck traffic volumes may increase significantly through modal shifts from rail and sea. This could lead to increased societal costs through, for instance, increased CO2 emissions and congestion which are, however, not quantified in the study. In Paper 3, an analysis of the innovation system of driverless trucks based on an interview study with actors involved in the development and introduction of driverless trucks in Sweden is presented. The findings suggest that there are several favorable factors for a successful introduction of driverless trucks, but also that the innovation system is characterized by a high degree of uncertainty related to what infrastructure will be required and available, what business models will be emerging, and which actors will be able to capitalize on the development and which actors that become marginalized in a future with driverless trucks. The findings from this thesis can be of interest for policymakers since it highlights potential benefits and challenges associated with driverless trucks from a transport-system perspective and the provided indicative quantitative estimates on system-level impacts offer a glimpse into a future freight transport system with driverless trucks. Also, the thesis highlights critical challenges for the innovation system of driverless trucks which could guide efforts to improve its performance. / Ett storskaligt införande av förarlösa lastbilar kan komma att inledas under det kommande årtiondet. Detta skulle kunna medföra flera nyttor för transportköpare, transportbolag och samhället i stort men kan också leda till betydande förändringar av godstransportsystemet och ökade negativa effekter från vägtransporter. Syftet med denna avhandling är att öka förståelsen för hur ett införande av förarlösa lastbilar kan ske samt påverka godstransportsystemet i Sverige. Två övergripande frågeställningar studeras. Den första är hur förarlösa lastbilar påverkar utbudet för lastbilstransporter och därigenom förändrar godstransportsystemet. Detta studeras i Artikel 1 och Artikel 2. Den andra frågeställningen är vilka faktorer som påverkar den pågående utvecklingen mot ett införande av förarlösa lastbilar, vilket studeras i Artikel 3. I Artikel 1 görs en analys av hur förarlösa lastbilar kan påverka kostnaden för långväga lastbilstransporter. Denna visar att förarlösa lastbilar kan minska den totala ägandekostnaden med runt 30-40% per tonkilometer jämfört med konventionella lastbilar. Avgörande för hur stor kostnadsbesparingen blir är i vilken utsträckning minskningar i förarkostnader vägs upp av andra lönekostnader som uppstår vid användning av förarlösa lastbilar. Andra faktorer, inklusive förändringar av inköpspriset på lastbilar, har endast marginell påverkan. Den potentiella kostnadsbesparingen utgör ett tydligt motiv för godstransportaktörer att införa förarlösa lastbilar. I Artikel 2 studeras effekterna av förarlösa lastbilar på efterfrågan på lastbilstransporter, användningen av olika lastbilstyper, fördelningen mellan transportslag, och totala transportkostnader. Analysen görs med den svenska nationella godstransportmodellen Samgods och studerar två scenariotyper. I det första scenariot ersätter förarlösa lastbilar hela flottan av konventionella lastbilar. I det andra scenariot införs förarlösa lastbilar som enbart kan köra mellan logistikterminaler som ett komplement till konventionella lastbilar. Analysen visar att förarlösa lastbilar leder till en betydande ökning av efterfrågan på lastbilstransporter till följd av överflyttningfrån sjöfart och järnväg i båda scenarierna. På nationell systemnivå kan förarlösa lastbilar minska de totala kostnaderna för svenska godstransporter i storleksordningen miljarder kronor per år. Åandra sidan kan den betydande ökningen av lastbilstrafik också medföra ökade samhällsekonomiska kostnader, till exempel genom ökade koldioxidutsläpp och trängsel, vilka dock inte kvantifieras i studien. I Artikel 3 presenteras en analys av innovationssystemet för förarlösa lastbilar som bygger på en intervjustudie med aktörer involverade i utvecklingen och införandet av förarlösa lastbilar i Sverige. Resultaten indikerar att det finns flertalet gynnsamma faktorer för ett framgångsrikt införande, samtidigt som innovationssystemet i flera avseenden karakteriseras av en låg mognadsgrad och stora osäkerheter kopplade till infrastrukturfrågor, vilka affärsmodeller som kommer uppstå samt vilka aktörer som kommer gynnas eller missgynnas av utvecklingen. Resultaten från denna avhandling kan vara av intresse för beslutsfattare då de belyser potentiella nyttor och utmaningar med förarlösa lastbilar från ett transportsystemperspektiv och de indikativa systemeffekter som kvantifieras ger en fingervisning om hur ett framtida godstransportsystem med förarlösa lastbilar kan se ut. Avhandlingen belyser också viktiga utmaningar för innovationssystemet för förarlösa lastbilar vilket kan vägleda eventuella ansträngningar för att förbättra det.
26

Totalkostnad för ägande av produktionsutrustning med fokus på hållbar utveckling / Total cost of ownership with a focus on sustainable development

Lennartsson, Filip, Jonasson, Hampus January 2021 (has links)
Companies today strive to lower their climate footprint in their daily work. It is therefore important for them to consider sustainable development when investing in new production equipment. The purpose of the study is to create a greater understanding to which parameters should be involved in a TCO with focus on sustainable development.  A support process at the case company was studied with the purpose of develop an understanding of its current situation. The current situation was then analysed to determine the parameters that should be used in the TCO. The analysis was also used to develop any suggestion of improvement on production equipment.  The result of the study presents a template for a TCO with focus on sustainable development together with a model for investment calculation which can be applied on future investments. It is determined that no suggestions of improvement will be presented as the subject hasn’t been researched enough.  The conclusion is that further studies on the subject must be carried out to be able to present any suggestions on improved production equipment.
27

Gesamtbetriebskosten zweier Narkosemaschinen (Aisys® und Zeus® IE®) während operativer Eingriffe in der Allgemeinchirurgie / Total cost of ownership of two anesthesia machines (Aisys® and Zeus® IE®) during surgical procedures in general surgery

Blecken, Arne 18 May 2020 (has links)
No description available.
28

THE POLICY-TECHNOLOGY NEXUS FOR MITGATING PASSENGER ON-ROAD TRANSPORTATION GHG EMISSIONS: E-BUS, E-RIDE-SHARE, OR OTHER ALTERNATIVES / ASSESSMENT OF TRANSPORTATION GHG MITGATING SOLUTIONS

Soukhov, Anastasi January 2021 (has links)
The passenger transportation sector is notoriously difficult to decarbonize. In this thesis, two distinct and novel methodologies to estimate the environmental impact of alternative and conventional transportation technologies are developed. In Chapter 2, a provincial fleet policy-driven linear programming model is developed to minimize the cost of three passenger vehicle electrification policies in Ontario under a 30% GHG reduction target by 2030. Provincial life-cycle emissions and total-cost-of-ownership associated with policy allocation is estimated. The results highlight that electrification of on-road passenger transportation will not be sufficient to meet the 30% reduction target despite Ontario's low-carbon electricity grid. Instead, reductions of between 24% to 26% are forecasted at an annual cost (for ten years) of between CAD 0.29 to 0.3 billion annually indicating that additional policies are necessary to realize a 30% reduction target. In Chapter 3, a trip-level vehicle framework is developed to determine under what operating conditions transit buses and passenger cars will be environmentally beneficial across the dimensions of technology, service mode, and power source pathway. The well-to-wheel energy consumption and GHG emissions are simulated for over 450 operating scenarios. Emissions are then normalized through passenger-trip emission thresholds to facilitate equivalent comparison across all dimensions. The results indicate that the most beneficial solution are fuel-cell electric car-share, battery electric car-share, and battery electric bus all powered by low-carbon intensity power sources at average occupancy (7.9-19.7 gCO2e passenger-service-mode-trip-km-travelled-1). Furthermore, transit bus technologies have the potential to reduce up to 2.3 times more GHG per passenger-trip than comparable ride-share passenger cars at average occupancies. The results of Chapter 2 and 3 highlight that technology alone may not be sufficient to achieve significant GHG reductions; policy which leverage local operating data and target GHG reduction associated with passenger-trips are critical to informing under what conditions a mobility solution is environmentally beneficial. / Thesis / Master of Civil Engineering (MCE) / There is a dire need to evaluate the effectiveness of transportation GHG mitigation policies as alternative mobility solutions are being adopted and the pressure to respond to climate change intensifies. This work evaluates the effectiveness of policy optimization and vehicle-level simulation techniques to inform GHG mitigation decision-making. A two-step approach is adopted herein. At the strategic level, a cost optimization model for passenger vehicle electrification policies in Ontario is calibrated to identify the optimal allocation of provincial policy to achieve a 30% GHG reduction by 2030. Next, a micro level focuses on the energy consumption of eight vehicle technologies over 450 operational scenarios is simulated and trip-level passenger emissions are estimated to reveal the environmentally beneficial mobility option, corresponding passenger thresholds, and extent of variability associated with local operating conditions. Overall, optimization and trip-level vehicle simulation can be used to demystify optimal decision-making related to mobility solutions.
29

Utveckling av metoden kunddrivet inköp : Inkludering av egentillverkade artiklar / Development of the method customer driven purchasing : Including manufactured items

Andersson, Felicia, Folke, Amanda January 2016 (has links)
Syfte – Studiens syfte var att utveckla KDI-metoden till att även inkludera egentillverkade artiklar. För att kunna uppfylla syftet har det brutits ned i tre frågeställningar: Vilka data och analysverktyg i KDI-metoden berör egentillverkade artiklar? Vilka verktyg bör tillkomma i fas två för att kunna analysera egentillverkade artiklar? Vilken ytterligare data bör tillkomma i fas ett för att kunna inkludera egentillverkade artiklar? Metod – Tillvägagångssättet för studien innefattade en litteraturstudie, en fallstudie samt en analytisk konceptuell ansats. För att besvara den första frågeställningen genomfördes fallstudien innehållande intervjuer, observationer samt dokumentstudier på fallföretaget Kinnarps, Skillingaryd. Insamlad data tolkades och analyserades i förhållande till ett teoretiskt ramverk som genererade ett resultat. För att besvara den andra och tredje frågeställningen genomfördes en analytisk konceptuell ansats utifrån tidigare framtagna teorier som senare sammanställdes i en modell. Resultat – Steg ett till fyra i fas ett samt steg sju och åtta i fas två i KDI-metoden berör egentillverkade artiklar. En modell för inkludering av egentillverkade artiklar skapades där det framgår vilka analysverktyg samt data som bör undersökas. De verktyg som tagits fram baseras på teorier kring bland annat värdeflödeskartläggning, materialhantering och modell för make-or-buy beslut. Utifrån dessa verktyg kunde det tolkas vilka data som bör tillkomma för egentillverkade artiklar. Implikationer – I denna studie framgår det att ingen ny litteratur har upprättats utan kombinationer av redan existerande teorier presenteras. Teorin kring KDI-metoden skulle kunna förändras utifrån det sidoresultat som presenteras i examensarbetets sjunde kapitel. Verksamheter som applicerar KDT-metoden skulle kunna öka kunskapen för KDT och därmed förbättra verksamheten internt. Metoden hjälper även till vid analys för både externa och interna flöden. Begränsningar – KDI-metoden är i nuläget relativt ny och ej testad utanför det kontext som den är utformad för. Detta har resulterat i att författarna ej har kunnat styrka denna litteratur utifrån andra forskare. Fokus har legat på att finna teorier till kunddriven tillverkning kring värdeflödeskartläggning, materialhantering med mera. Önskvärt hade varit att genomföra ytterligare litteraturstudier för att finna lämpliga utvecklingsområden. Nyckelord – KDI-metoden, materialhantering, SWOT-analys, försörjningskedja, värdeflödeskartläggning, produktionslayout. / Purpose – The purpose of the study was to develop the CDP-method to include also manufacturing items. In order to help answering the purpose, three questions have been defined: Which data and analytical tools in the CDP-method affect manufactured items? Which tools should be added in the second phase in order to analyse manufactured items? Which additional data should be included in the first phase in order to include manufactured items? Method – The procedure for the study contain a literature study, case study and an analytical conceptual approach. In order to answer the first question, a case study was performed with interviews, observations and document studies at Kinnarps, Skillingaryd. The received data were interpret and analysed in relation to the theoretical framework that generated a result. In order to answer the second and third question, an analytical conceptual approach were conducted from previous theories that later was compiled in a model. Findings – Step one to four in the first phase and step seven and eight in the second phase of the CDP-method affect manufactured items. A model for included manufactured items has been created where analytical tools and data are presented that should be investigated. The tools that are introduced are based on theories within value stream mapping, material handling and a model for make-or-buy-decision. Based on these tools, it could be interpreted which data that should be created for manufactured items. Implications – It appears in this study that no new literature has been created but combinations of already existed theories are presented. The theory within the CDP- method could be changed from results that were founded when the CDP-method was applied at the case company. This is presented in the bachelor thesis seventh chapter. Companies that apply the CDM-method could increase the knowledge for customer driven manufacturing and improve the company internally. The method also assists when analysing both external and internal flows. Limitations – Today the CDP-method is relative new and not applied outside the context that it is designed for. One result of this is that the authors have not confirmed these literatures by other researcher. The focus has been to find theories to customer driven manufacturing within value stream mapping material handling and so on. It would have been desirable if additional literature studies could be performed in order to find appropriate development areas. Keywords – CDP-method, material handling, SWOT-analysis, supply chain, make- or-buy analysis, value stream mapping, production layout, total cost of ownership.
30

[en] LOGISTICAL COSTS MANAGEMENT BASED ON ACTIVITIES AND TOTAL COST OF OWNERSHIP / [pt] GESTÃO DE CUSTOS LOGÍSTICOS BASEADA EM ATIVIDADES E NO CUSTO TOTAL DE PROPRIEDADE

EDUARDO DA CUNHA MOREIRA 02 September 2008 (has links)
[pt] A correta avaliação dos custos logísticos de uma empresa permite uma melhor gestão destes custos e tomada de decisões mais precisas. Este trabalho aborda a apuração de custos logísticos através do método de custeio tradicional, indica os problemas que o tornam inadequado para esta tarefa e propõe a utilização de ferramentas contemporâneas. Apesar de considerar a importância da análise dos custos logísticos totais, o trabalho desenvolve a análise somente para os custos do transporte marítimo, pois estes são os mais relevantes para o caso em análise. Para solucionar as inadequações do método tradicional de custeio, é proposta a utilização do método de Custeio Baseado em Atividades, do inglês Activity-Based Costing (ABC). Este método visa atribuir os custos dos recursos de acordo com as atividades onde estes foram utilizados e traz bons resultados na avaliação gerencial dos custos logísticos. Além deste método, é proposta a utilização do Custo Total de Propriedade, do inglês Total Cost of Ownership (TCO), para a contratação de navios. Esta ferramenta avalia o custo de obtenção e uso de um bem ou serviço, incluindo outras variáveis além do preço. Os resultados do trabalho são favoráveis à utilização das ferramentas, mas há necessidade de um extenso trabalho interno no seu ambiente de aplicação para a sua implementação. / [en] The correct evaluation of the logistical costs of a company allows better management of these costs and a more accurate decision making process. This work addresses the obtainment of logistical costs through the traditional method of cost assignment, points out problems that make it unsuitable for this task, and suggests the use of contemporary tools. Despite considering the importance of the total logistical costs, this work develops the analysis only for the costs of shipping, since these are the most relevant to the case under approach. To solve the inadequacies of the traditional method of cost assignment, it is suggested the Activity-Based Costing method (ABC). This method allocates the cost of resources in accordance with the activities over which they were used and brings forth good results in the managerial evaluation of logistical costs. In addition to this method, it is suggested the use of Total Cost of Ownership (TCO) for hiring ships. This tool evaluates the cost of obtaining and using a good or service, including other variables besides price. The results of this work are favourable to the use of the tools, but there is the need of extensive internal work in its field of application to have it implemented.

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