Made available in DSpace on 2015-05-08T14:53:31Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 2225329 bytes, checksum: aeb2b58ce9683163296978cd44822c1c (MD5) Previous issue date: 2012-08-30 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This dissertation concerns the application of the Activity Based Costing method (ABC) as a tool to hold cost reduction in service companies. The first step was the contextualization of the method importance followed by the justification of the research. After that, a literary review was made and it involved value chain, cost management, ABC method, time-driven ABC, target costing, kaizen costing, value stream mapping and tourism. Based on the researched literature this survey could be separated in three phases: (1) application of the costing method in service costing, (2) application of the value stream mapping in services with a greater incidence of indirect costs and (3) suggestion of a more appropriated cost reduction technique to the service in analysis. This research is exploratory and applied; it is also focused on three case studies in service, two restaurants and a travel agency. The results obtained with the survey indicate service costs and point out the ABC method as an auxiliary tool in the search for cost reduction, having in mind that the more accurate treatment of indirect costs provided by ABC method facilitated the identification of the services which needed wastage analysis. In the last chapter the final considerations related to the research are presented as well as suggestions for future searches. / Esta dissertação trata da aplicação do método de custeio ABC (Activity Based Costs) como ferramenta de suporte à redução de custos em empresas no setor de serviços. Primeiramente, contextualizou-se a importância do método e justificou-se a realização da pesquisa. Em uma etapa posterior realizou-se uma revisão de literatura sobre cadeia de valor, gestão de custos, método de custeio ABC, time-driven ABC, custeio-meta, custeio kaizen, mapeamento do fluxo de valor, finalizando com uma breve revisão no setor de serviços com ênfase na atividade turística. Baseado na literatura pesquisada dividiu-se este estudo de caso em três fases: (1) Aplicação do método de custeio ABC em três empresas do setor serviços, (2) Aplicação do mapeamento do fluxo de valor nos serviços com maiores incidências de custos indiretos e (3) sugestão de técnica de redução de custos mais apropriada para o serviço em análise. A pesquisa possui natureza exploratória e aplicada, focada em um estudo de três casos no setor de serviços, dois restaurantes e uma agência de viagens. Os resultados obtidos na pesquisa indicam os custos dos serviços prestados e aponta o ABC como uma ferramenta auxiliar na busca pela redução de custos, pois o tratamento mais acurado dos custos indiretos fornecido pelo ABC facilitou a identificação dos serviços que necessitavam de uma análise nos desperdícios. No último capítulo são apresentadas as considerações finais acerca da pesquisa e sugestões de pesquisas futuras.

Orientador: Paulo Correa Lima / Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Engenharia Mecanica / Made available in DSpace on 2018-08-07T04:02:28Z (GMT). No. of bitstreams: 1 Calado_RobisomDamasceno_M.pdf: 2515663 bytes, checksum: 21c4fbba4a8cbe4ea49b31b3b7a19b49 (MD5) Previous issue date: 2006 / Resumo: A competitividade em mercados globalizados, bem como a inovação e difusão de novas técnicas e métodos, oriundas do Sistema Toyota de Produção e Controle de Qualidade Total, são aplicadas em fábricas de todo o mundo e tem alavancado constante melhoria nos postos de trabalho e considerável redução dos riscos de acidente, pois a segurança está no escopo da melhoria de produtividade e qualidade. Neste trabalho foca-se a eliminação do risco de acidente (problemática específica do objeto de estudo) através da aplicação dos conceitos e ferramentas da manufatura enxuta, como mapeamento do fluxo de valor e célula de manufatura, de forma integrada ao objeto de estudo e seus trabalhadores com uso da metodologia de pesquisa-ação, desta forma foi possível obter resultados qualitativos e aumento da produtividade no processo de injeção e tampografia de peças plásticas, este trabalho pode servir de motivação e fonte de pesquisa para se implementar melhorias nas inúmeras empresas do ramo plástico entre outros segmentos de manufatura de bens de consumo / Abstract: The competitiveness in global markets, as well as the innovation and diffusion of new techniques and methods, original from Toyota Production System and Total Quality Control, are applied in factories worldwide and have provided continuous improvement in workstations and a deep reduction of accident risks, because larger safety is the target of productivity improvement and quality. In this paper focused the elimination of the accident risk (specific problem of the object of study) through the application of the concepts and tools of Lean manufacturing, as Value Stream Mapping and Manufacture Cell, on way integrated the study object and their workers with use of research-action methodology, have been able to obtain qualitative results that can be useful as motivation and research sources for improvements implementation in many companies of plastic activity among other segments of consumption goods production / Mestrado / Materiais e Processos de Fabricação / Mestre em Engenharia Mecânica

Orientador: Antonio Batocchio / Dissertação (mestrado profissional) - Universidade Estadual de Campinas, Faculdade de Engenharia Mecanica / Made available in DSpace on 2018-08-11T07:20:48Z (GMT). No. of bitstreams: 1 Fagundes_RenatoAlexandre_M.pdf: 1173048 bytes, checksum: f9c42d8865a1d2718c308d673b82bd20 (MD5) Previous issue date: 2007 / Resumo: Este trabalho tem como objetivo a implementação de um processo cadenciador (ou puxador) na linha de produção de uma indústria fabricante de placas de circuito impresso rígidas, focando principalmente na implantação de um sistema cadenciador para que o fluxo de produção flua de uma maneira cadenciada e limpa para atender uma determinada família de produtos de placas de circuito impresso rígido (não metalizadas ¿simples face¿ e metalizadas ¿dupla face¿). A montagem da célula de produção para o estudo foi desenvolvida a partir da análise da técnica de mapeamento de fluxo estendido para se obter a melhor produtividade do sistema e atender as demandas do cliente final. A existência de algumas formas de variabilidades nos tempos takt, balanceamento de operadores, tempo para troca de modelos e dimensionamento do ciclo de máquinas foram estudadas e apresentadas buscando sempre uma otimização do fluxo contínuo dentro do processo cadenciador. Através das técnicas de mapeamento de fluxo de valor foi montado um mapa de estado atual e futuro o qual nos permite visualizar de uma maneira mais clara as correções propostas. Palavras chaves: Manufatura enxuta, Mapeamento de Fluxo de Valor, Tempo Takt, OBC / Abstract: This work has as objective the implementation of a pacemaker process in the line of production of an industry manufacturer of rigid printed circuit board, where the major is on the implantation of a pacemaker process allowing a production flow clean and smoth for one definitive product family of the printed circuit board (not metallized "single face" and metallized "double face"). The assembly of the cell of production for the study was developed from the analysis of the technique of Mapping Stream Value to get the best productivity of the system and to take care of the demands of the final customer. The existence of some forms of variabilities like : takt time, balancing of operators, time for exchange of models and sizing of the cycle of machines had been studied and presented searching always an optimization of the continuous flow inside of the pacemaker process. Through the techniques of Mapping Stream Value from the current state to future state was mounted which in allows them to visualize in a clear way of the corrections proposals. Key words- Lean Manufacturing, Value Stream Mapping, Takt Time, OBC / Mestrado / Planejamento e Gestão Estrategica da Manufatura / Mestre em Engenharia Mecânica

Abstract ------------- Background ---------------- Like other businesses, the failures and problems faced by the software development industry over the time have motivated experts to look for software process improvement to create quality software rapidly, repeatedly, and reliably. Objective ------------ The purpose of this study is to evaluate if and how Lean thinking and principles primarily associated with auto manufacturing industry can be applied to software development lifecycle for Software Process Improvement (SPI). The secondary aim is to analyze how BPR can be integrated with Lean software development for process improvement. Method ---------- A derived Lean-BPR adoption pattern model is used as a theoretical framework for this thesis. The seven Lean software development principles along with four-step BPR process are selected as process improvement patterns, which effects the KPIs of a software organization. This research study incorporates both Qualitative and Quantitative methods and data to analyze the objectives of this study. The methodological framework of Plan-Do-Check-Act is used in the case study to implement process re-engineering incorporating Lean and BPR principles. The impact of adopting the Lean and BPR principles is assessed in terms of cost, productivity, quality of products and resource management. Results ---------- Application of Lean and BPR principles for software process improvement in the organization under study resulted in 79% improvement in test coverage, 60% reduction in time for test execution and analysis and 44% reduction in cost for fixing defects that were being passed to customer in past. Conclusion ------------- Based on case study results, it can be concluded that Lean, a bottom up approach, characterized by empowerment of employees to analyze and improve their own working process can be effectively combined with IT centric traditionally top down BPR approach for improving KPI’s and software processes. / +45 40968458

The topic of this thesis is to optimize the production process of ferrite cores in the company Epcos, Ltd. The work is divided into theoretical, analytical and design part. The first part of the thesis contains theoretical knowledge within the field of lean manufacturing, process mapping and mapping value streams. Based on these findings is determined the theoretical basis for the processing of other parts of the thesis. The aim of the analytical part of the analysis is to map the current state of the manufacturing process, finding bottlenecks, evaluating the results of analysis of the current state, which will be used for the design part of the thesis, to develop proposals for optimizing production bottlenecks and evaluate their contribution.

Bakgrund: Kostnadsökningen inom hälso- och sjukvården har varit ett stort problem sedan 1980-talet och kommer att fortsätta vara ett problem i framtiden. Det har lett till en mer ansträngd ekonomisk situation som hälso- och sjukvården fått förhålla sig till. Därför är det av stor vikt att de disponibla medel som finns inom hälso- och sjukvården allokeras till de områden där de skapar som mest nytta. Syfte: Syftet med studien är att göra en hälsoekonomisk utvärdering av ett nytt arbetssätt för behandling av knäskador på ortopedkliniken på Länssjukhuset i Kalmar. Metodval: Studien är utformad som en utvärderingsstudie med en abduktiv utgångspunkt. Datainsamlingen har skett utifrån semistrukturerade intervjuer på LSK med personal som är involverad i projektet. Utöver de semistrukturerade intervjuerna har även numeriska data utgjort en del av studiens empiri. Slutsats: Efter genomförd studie kan vi konstatera att fler hälsoekonomiska utvärderingar behövs på icke-nationella nivåer för att stödja verksamheter inom hälso- och sjukvården. Det är viktigt att det aktivt arbetas med effektiviseringsarbeten inom offentliga verksamheter som främst finansieras av skattemedel. Vi kan även konstatera att det nya arbetssättet är mer lönsamt än det gamla både monetärt och icke-monetärt där förändringen bidragit med flera vinningar som exempelvis kortare ledtider, bättre samarbete och utökad kompetens. / Background: The cost increase in healthcare has been a major problem since the 1980s and will continue to be a problem in the future. This has led to a more strained economic situation for the healthcare sector. Therefore, it is of the utmost importance that the available funds in the healthcare sector are allocated to the areas where they are most beneficial.  Purpose: The purpose of this study is to make a health-economic evaluation of a new work procedure for the treatment of knee injuries at the orthopedic clinic at Kalmar’s County Hospital. Method: The study is designed as an evaluation study with an abductive outset. The data collection has been based on semi-structured interviews at LSK with the staff that was involved in the project. In addition to the semi-structured interviews, numerical data has also been part of the study for the empirical data collection. Conclusion: After completion of the study, we can state that more health-economic evaluations are needed at non-national levels to support healthcare organisations. It is important to actively work with efficiency initiatives in public organisations that are primarily funded by tax assets. We can also state that the new work procedure is more profitable than the old one, both monetary and non-monetary, where the change of work procedure has resulted in several non-monetary gains, such as shorter lead times, better cooperation and increased competence.

Effective and reliable delivery of services provides long-term performance to an organization. Inorder to create effective and reliable deliveries, activities that do not create value for the customer,namely the wastes, need to be reduced or eliminated. Value Stream mapping is a Leanmanagement tool that aims to clean processes from the wastes. With this as a starting point, studieshave previously been conducted to customize the tool for use on service processes. The studyresulted in Service value stream management, a model implemented in six steps. When the modelis applied in service processes, there is a wide variety of problems that may occur, it is therefore considered not possible to collect all problems in order to provide suggestions for improvements. This study aims to investigate whether the tool can be modified to better suit an internal serviceprocess in the pulp and paper industry. The literature review that has been conducted, revealedthat the existing model does not contain certain, according to the theory, important elementsadapted for Lean service. Beside the waste and tools that the model already consists of, fourrelevant wastes and twelve tools were found during the literature review. Other interestingcomponents that emerged through the literature review, were the views of what an organizationshould learn about and how successes should be measured. In order to fulfill the purpose of ourstudy, the Lean tool Service value stream management, was tested with the additions found duringthe literature review. The test was conducted at an internal service process at a case company tosee if there is evidence to add or remove some of the new wastes, tools or components to themodel. At the case company, data was collected through interviews and observations as well asthrough a survey. The study resulted in the 5K-model which consists five steps to eliminate andreduce wastes. With this model, organizations in the pulp and paper industry should be able tocreate higher efficiency in their internal service processes. To visualize and measure efficiency, amathematical formula was developed that could be considered useful even outside the 5K model.

No description available.

This Master's thesis deals with the optimization of the material flow between two areas of the production plant of the selected company. At the beginning of the thesis there is shown theoretical framework which is needed for subsequent analysis and determination of the proposals to improvement. In this part there is pointed out to the understanding of the process and the various concepts related to the process management. Furthermore, for the purposes of the application part there are selected and analyzed specific tools of lean manufacturing. These include for example the spaghetti diagram, the product / process matrix and the value stream mapping as the essential tool of this thesis. All this is complemented by ABC analysis. After that these methods are also applied in the practical part for solving the current project in the selected company. At first in solving the project there is dealt with the determination of the most problematic material flow between two areas of production plant. Then there is suggested the optimization solutions and all of this is also complemented by the economic evaluation of the whole project.

Lean production is one of the proven approaches for identifying and eliminating the activities that do not add value to the customers and delivering and provide the best possible quality service to customers. Implementation of lean is deemed to be feasible in any organization regardless of its size or industry background. For initiating lean in an organization there are many tools, techniques and approaches that are available. Value Stream Mapping (VSM) is one such tool that is touted as cost-effective and easy to be implemented. This thesis proposes to conduct Value Stream Analysis (VSA) at at e-commerce (online) department at the case company to understand their material and information flows by analyzing the current state and develop implementable solutions to improve the overall productivity of the online deliveries. The tasks to perform are: · To map the current state value stream. · To identify wastages and propose solutions to eliminate them. · To provide productivity improvement proposals. A mix of quantitative and qualitative methods were used in this study for data collection and data analysis. This project, which is designed as a longitudinal case study that pri-marily focuses on gathering accurate, real-time data related to the product family, and on drawing a visual representation of the current materials and information flow. VSM has been implemented and the data were analysed. The results obtained from this study concludes that, VSM is an appropriate technique to initiate lean ways of work in larger firms that lacks sufficient knowledge and experience on lean. In addition to it, produc-tivity improvement proposals provided in this study are considered to be key factors in initiating lean transformation in an organization from a technical point of view while, management support and acceptance of change is necessary from an organizational point of view. This thesis will be useful to researchers, professionals and others con-cerned subject to understand the significance of value stream mapping in larger e-com-merce logistic firms.