This thesis investigates the application of online monitoring for the optimisation of flow chemistry, as well as how additive manufacturing can aid the integration of analysis and confer new functionality to flow reactors. The additive manufacturing (AM) processes used were stereolithography (SL) and the metal printing techniques selective laser melting (SLM) and ultrasonic consolidation (UC). Chapter 1 contains a short literature review, intended to give a clear background to the work contained herein. The literature reported gives a brief introduction to flow chemistry and some of the instrumentation used to perform it. Additionally, the evolution of reactor design is investigated leading to an overview of the use of AM for custom reactors. The subsequent use of online analytical technologies and how they relate to the enhancement of flow chemistry is discussed, as well as some of the protocols that have been employed to date to facilitate automated reaction optimisation. Chapter 2 investigates the design and manufacture of flow cells capable of online spectroscopy, as well as the integration of spectroscopic monitoring capability directly into reactors. In addition, the use of AM to produce accessories, not necessarily part of the wetted flow path, was investigated and showed that many useful parts such as fibre optic holders and screws could be produced. The capability of these flow cells was assessed through standard material analysis as well as through the online analysis of flow chemistry. In particular, the use of SL has enabled the production of flow cells with features smaller than 100 microns. This allowed in situ spectroscopy to be performed by embedding fibre optics directly adjacent to the flow channel, offering a new way for reaction monitoring by ultraviolet (UV) spectroscopy to be performed cheaply, and with full user control over the flow cell specification. No additional quartz features were required for these cheap and highly customisable parts. Flow cells of larger path lengths were also produced, and their performance tested, identifying designs and materials suitable for the inline analysis of flow chemistry. These designs were then successfully incorporated directly within the flow channels of larger scale reactors, tailored specifically to commercial flow equipment, for true inline analysis of flow chemistry. Chapter 3 examines the use of metal reactors formed through more expensive printing processes, SLM and UC. As the parts these techniques produce are fully dense, chemically resistant and thermally stable, they were used to perform high temperature chemistry, taking solvents substantially above their boiling points to accelerate reactions and perform them in a fraction of the time of the batch process. UC was also used to produce a reactor with a copper flow path and the possibility of reaction catalysis performed with active metal sections was investigated, revealing that chemical modification of the reactor surface greatly improved the reaction yield. UC was also utilised to produce a flow reactor incorporating a thermocouple in the main body, close to the flow channel to enable accurate reaction temperatures to be measured, a significant improvement over the temperature control offered through the flow instrument. This represents the first use of UC for the production of complicated geometry flow reactors and this work has shown that many more applications of the technique for flow chemistry should be investigated. The ability to perform light mediated coupling reactions in AM produced reactors was also demonstrated successfully for the first time, and further to this that the extended UV curing of SL reactors is crucial for improved robustness of these parts. Chapter 4 centres on the use of online analytical methods to provide rapid, selective, and quantitative online analysis of flow chemistry. This chapter also outlines some of the steps required for automation to be possible, including equipment specifications and the coding approach undertaken to integrate multiple different instruments. A combination of online nuclear magnetic resonance (NMR) spectroscopy analysis and automated experiment selection was then used to optimise a pharmaceutically relevant, photoredox catalysed, C-N coupling reaction between amines and aryl halides, performed under continuous flow conditions for the first time. This optimisation required minimal user input, operating completely unattended, and revealed that lower concentrations of catalyst could be employed than previously identified, reducing the amount of toxic and expensive metal salts required, while achieving high conversion of the starting material. In summary, this thesis has demonstrated that AM, in particular SL, can be used for the production of new high resolution microfluidic flow cells, as well as larger scale flow cell designs which can be integrated into the body of large reactors, not easily performed with other manufacturing methods. SL has also been used to produce reactors capable of performing light catalysed reactions directly, with no further modifications. The use of metal printing AM techniques has allowed in situ catalysis and high temperature, high pressure reactions to be carried out with ease. Finally, the use of online NMR with computer control and experiment automation has allowed the rapid optimisation of a pharmaceutically important C-N coupling reaction.

Ogi is a fermented food made from maize, sorghum or millet which serves as complementary food for infants and breakfast for adults in Nigeria, West Africa. This study characterized the microbial diversity of maize and sorghum grains and ogi produced by their natural fermentation in an attempt to understand the roles of the key microbial species and the impact of the population dynamics and selected species on changes in nutritional composition and aroma notes of ogi during fermentation. A combined approach of culture dependent and culture independent methods of analysis was applied to investigate the microbial community of grains and ogi from two different sources. Microbial diversity and viable populations varied with the source of the grain. Bacterial and fungal genera identified with the partial 16S rRNA and 26S rRNA sequence analysis respectively in maize and sorghum were Bacillus, Enterobacter, Micrococcus, Kytococcus, Pantoea, Staphylococcus, Amycolatopsis, Methanoculleus, Aspergillus, Penicillium, Eupenicillium, Acremonium, Schizosaccharomyces, Meyerozyma, Hyphopichia, and Pichia in maize grains; Enterococcus, Enterobacter, Pantoea, Bifidobacterium, Aspergillus, Cladosporum, and Penicillium in maize ogi; Enterococcus, Enterobacter, Pantoea, Aeribacillus, Cyanobacterium, Acinetobacter, Fusarium and Trametes in sorghum grains; and Pediococcus, Lactobacillus, Enterococcus, Bacillus, Cladosporum and Penicillium in sorghum ogi. Similar species were observed in both sources of maize while those of sorghum differed slightly. Predominant microbes included species of Enterobacteriaceae and moulds. Acetic acid bacteria were not identified as part of the diverse community. Following the predominance of moulds during the natural fermentation, preliminary screening was performed by PCR using specific biosynthetic gene primers to test whether they are the mycotoxin producing species. None of the genes tested were detected by PCR thus they may not be the toxin producing species. Starch, non-starch polysaccharide (NSP), phytate and phenolic compounds were determined in the grains and respective ogi to ascertain the levels of these nutritionally important components in the naturally fermented ogi and the impact of the varying microbial populations on the fate of these compounds during fermentation. In the grains, the average starch and NSP contents in each case were 80.35 g/100g and 9.40g/100g in maize and 93.12 g/100g and 8.14 g/100g in sorghum. Out of the total in grain the average percentage recovery of starch and NSP respectively in the ogi showed 63% and 42% in maize and 58% and 27% in sorghum. Maize showed good starch and fibre (NSP) retention than sorghum after fermentation. To further understand the types and levels of polymers in NSP hydrolysis in ogi fermentation, HPLC analysis of the hydrolysed extract was performed. Glucose was entirely present in maize and sorghum ogi which represents the beta-D-glucans while arabinose and xylose (in maize only), mostly lost with the pomace, signify the arabinoxylans. Overall variations in the microbial populations of sorghum seemed causal to the difference in starch and NSP recoveries. Phytate was assessed based on release of total phosphorus in the samples by enzymatic and chemical methods. Recovery of phytate in the naturally fermented ogi ranged from 18-25% in maize and 40-48% in sorghum suggesting greater phytase activity and more nutrient bioavailability in maize ogi than in the sorghum. Greater activity in maize reflects the presence of phytate hydrolysing species such as Aspergillus in the grain. Total phenolic content (TPC) was assessed by Folin-Ciocalteu colorimetric method after direct extraction of samples by saponification. TPC in the original grains ranged from 410–437 mg GAE/100g in maize and 221–247 mg GAE/100g in sorghum. Due to the nutritional significance, the amount of phenolics that are either freely soluble or are covalently bound to the food matrix were assessed. Soluble phenolics in ogi ranged from 16-38% in maize and 32-49% in sorghum based on the total soluble fraction in the original grain. In all cases loss of soluble phenolics with the waste waters accounted for 12-25% and 31-39% with the pomace. Only the LAB population seemed to correlate with the release of phenolics in the natural fermentation. Given the higher value of soluble phenolics, naturally fermented sorghum ogi appeared to have higher antioxidant potential than the maize ogi. Furthermore an attempt was made to ascertain whether the use of selected microbes would improve the antioxidant properties and aroma of ogi while minimizing the incidence of pathogens due to chance inoculation. Thus the impact of selected LAB (Pediococcus pentosaceus) and fungi (T. hirsuta and A. zeae previously shown to have phytase activity) on changes in phytate, phenolics and aroma of ogi was assessed following a parallel experiment to the previous study but using autoclaved grains. Five fermentation treatments of the pure and co-cultures were investigated. Cell populations in all culture fermentations varied and reached the average maximum of log 6-9 cfu/ml. Changes in the distribution of bound and soluble phenolics were observed showing esterase activity. Leaching of phenolics was evident in all cases but was higher in the sorghum fermentations. Higher levels of soluble phenolics were recovered in pure culture fermented ogi using T. hirsuta or P. pentosaceus than in the natural fermentation having 76% and 45% of the original soluble fraction in maize and sorghum respectively. This suggests greater antioxidant potentials than the naturally fermented ogi. Pure culture fermentations using T. hirsuta and co-culture of P. pentosaceus with A. zeae reduced phytate by 97% and 96% in maize and sorghum ogi respectively showing greater phytase activity and more nutrient bioavailabilty in the ogi than in the natural fermentation. The aroma profile of ogi was analysed by solid-phase microextraction and gas chromatography-mass spectrophotometry (SPME GC-MS). Ethyl acetate, butyl acetate and ethyl hexanoate were observed as the key active aroma components in ogi. The ester, methyl thiobutanoate was found to be unique to the naturally fermented ogi suggesting that it may have been generated by species other than the selected starter organisms. Overall in both natural and starter culture fermentations, maize ogi showed high relative abundance of volatile components suggesting good substrate compatibility and utilization during fermentation. Thus compounds with high threshold values may be significant in the aroma notes of maize ogi. P. pentosaceus and T. hirsuta in pure and in co-culture fermentations produced ogi with aroma notes mostly related to the naturally fermented product. In conclusion the diversity and levels of the initial microflora and the structural composition of grain could be major factors contributing to the nutritional compositional changes in ogi fermentation.

The aim of this thesis was to analyze the contemporary manufacture and on this basis to find out the existing losses. For the exposure of losses in manufacture were used three methods. The first one was the observation which was focused on the warehouse, pressing and transport. Next sources, which were used within the analysis, were internal documents and dialogues with the employees of the company. All suggestions were designed in a way that could be applied in the practice and improve current economic situation in company.

O Lean Six Sigma é a metodologia originada a partir da integração das metodologias Lean e Six Sigma. O Lean Six Sigma procura eliminar as perdas e reduzir os defeitos, agregando os benefícios de cada uma das duas metodologias que a dão origem. O objetivo deste trabalho é aplicar a metodologia Lean Six Sigma para melhoria de um processo produtivo. Neste trabalho é apresentada uma revisão bibliográfica sobre as metodologias Lean e Six Sigma, buscando a compreensão das origens do Lean Six Sigma, e uma revisão sobre a metodologia Lean Six Sigma. Baseado na revisão bibliográfica é apresentada uma metodologia para aplicação do Lean Six Sigma, que tem por estrutura o DMAIC (Define, Measure, Analyze, Improve and Control). Na sequência esta metodologia é aplicada para melhoria de um processo produtivo. Os resultados da aplicação do Lean Six Sigma foram: aumento do nível de sigma e redução dos defeitos do processo, demonstrando que as metodologias Lean e Seis Sigma podem ser integradas, e como ocorre essa integração. Os fatores de sucesso da aplicação da metodologia Lean Six Sigma também foram evidenciados. / Lean Six Sigma is a methodology originated from the integration of Lean and Six Sigma. Lean Six Sigma seeks for eliminate waste and reduce defects, combining benefits from both methodologies. The objective of this dissertation is apply the Lean Six Sigma methodology to improve a production process. In this dissertation is presented a bibliography review about the Lean and Six Sigma methodology, looking for understanding of the Lean Six Sigma sources and a review about the Lean Six Sigma methodology. Based on the bibliography review is presented a methodology to apply Lean Six Sigma, that has the DMAIC as the structure (Define, Measure, Analyze, Improve and Control). This methodology is applied to improve a production process. The results of the Lean Six Sigma application were the increase of sigma level and reduction of process defects, showing that Lean and Six Sigma can be combined and how this combination happens. The success factors of the application of Lean Six Sigma methodology were evidenced.

There is demand from the food industry for novel savoury seasonings based on low-cost food ingredients, sourced from within the EU. A nucleotide and protein rich spray dried powder which was derived from a Fusarium venenatum fermenter waste stream and food-grade Alphitobius diaperinus with potential as a savoury flavour enhancer was evaluated. Enzymatic digestion of these two raw materials as a source of flavour precursors was evaluated. Serial enzyme combinations, enzyme dosages, sequence of enzyme application, pH, temperature and length of digestion for the liberation of amino acids and nucleotides were optimised for the liberation of taste active compounds. For amino acids, free glutamine (GLN) and glutamic acid (GLU) could be enhanced using a combination of peptidases on both raw materials. Digesting a spray dried powder derived from the fermenter waste stream of Fusarium venenatum with exopeptidase (1% Flavourzyme TM), resulted in an improved yield of GLN (from 0.1 mg/g to 28.9 mg/g powder) and GLU (from 1.71 mg/g to 5.98 mg/g powder). For milled Alphitobius diaperinus, mixed use of exopeptidase (1% Flavourzyme TM) and endopeptidase (2% Alcalase 1.4-fold increased yield of GLU (17.5 mg/g powder) and 1.7-fold increased yield of GLN (1.2 mg/g) as best production was obtained. For nucleotides, digestions of the waste stream with a yeast lytic enzyme (YL-TLTM) followed by a nuclease (RP-1GTM) resulted in the highest 5’-guanosine monophosphate (GMP) and 5’-adenosine monophosphate (AMP) production. Specifically, a 2% and 0.05% treatment by YL-TLTM and RP-1GTM respectively was shown to be optimal, followed by a 0.05% DeamizymeTM treatment for the conversion of AMP to 5’-Inosinic acid (IMP) of 38 mg/g. For the solid digestion of Alphitobius diaperinus, being treated with a nuclease tretment (2% RP-1GTM) followed by a 0.2% DeamizymeTM treatment for the conversion of AMP to IMP, resulted in the highest GMP yield, a 3.5-fold increased (2.6mg/g), and 7.8-fold increased IMP (4.7mg/g) production.

The work presented in this thesis was undertaken as part of the three-year ‘Jigless Aerospace Manufacture’ (JAM) project which was set-up to investigate and address the significant scientific, technological and economic issues to enable a new design, manufacture and assembly philosophy based on minimising product specific jigs, fixtures and tooling. The main goal of the JAM project at Cranfield was the development of appropriate jigless methods and principles, and the subsequent redesign of the JAM project demonstrator structure – a section of the Airbus A320 aircraft Fixed Leading Edge – to fully investigate and realise the capabilities of jigless methodologies and principles. The particular focus of research activity described in this thesis was the development of a methodology to design for jigless assembly and a process of selecting assembly features to enable jigless assembly. A review of the literature has shown that no methodologies exist to specifically design for jigless assembly; however, previous relevant research has been built upon and extended with the incorporation of novel tools and techniques. To facilitate the assembly feature selection process for jigless assembly, an Assembly Feature Library was created that broadened and expanded the conventional definition and use of assembly features. The developed methodology, assembly feature selection process and Feature Library have been applied and validated on the JAM project demonstrator structure to serve as a Case Study for the tools and techniques developed by the research. Additionally, a Costing Analysis was carried out which suggests that the use of the tools and techniques to enable jigless assembly could have a large and considerable impact on both the Non-Recurring and Recurring costs associated with the design, manufacture and assembly of aircraft.

Made available in DSpace on 2014-06-11T19:23:27Z (GMT). No. of bitstreams: 0 Previous issue date: 2012-08-08Bitstream added on 2014-06-13T20:50:22Z : No. of bitstreams: 1 cervo_gd_me_sjrp_parcial.pdf: 188106 bytes, checksum: c7333b14dad24c5089ba4b9dd3f5c80d (MD5) Bitstreams deleted on 2014-08-22T14:57:11Z: cervo_gd_me_sjrp_parcial.pdf,Bitstream added on 2014-08-22T15:02:12Z : No. of bitstreams: 1 000696846.pdf: 664931 bytes, checksum: 1d05169d0edf401424b65da907455dac (MD5) / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / Este estudo teve como objetivo caracterizar a matéria-prima (paleta suína) e o produto salame tipo italiano, obtidos através de suínos provenientes da linhagem genética Topigs (Tempo, macho x Topigs 40, fêmea). A primeira etapa deste experimento foi desenvolvida em uma granja comercial envolvendo um total de 450 suínos, submetidos à imunocastração e à inclusão de ractopamina (RAC) no plano nutricional dos suínos na fase de terminação (21 dias antes do abate), tendo assim 6 tratamentos: fêmeas com adição de ractopamina (FR), fêmeas sem ractopamina (F), machos castrados fisicamente com ractopamina (CR), machos castrados fisicamente sem ractopamina (C), machos imunocastrados com ractopamina (IR) e machos imunocastrados sem ractopamina (I). Foi aplicado um delineamento experimental inteiramente casualizado, em esquema fatorial 3 (castração física, imunocastração e fêmeas) x 2 (com e sem ractopamina). Foram abatidos sessenta animais selecionados com 163 dias de idade. Após a desossa, a matéria-prima cárnea (paleta e toucinho costo-lombar) foi utilizada na fabricação de salame. Foi analisada a composição centesimal, pH e cor da paleta. Durante o período de processamento do salame, foram avaliados pH, atividade de água, cor e perda de peso. No produto final, foi realizada análise microbiológica e sensorial. Os resultados foram submetidos à análise de variância e teste de Tukey. A adição da ractopamina na dieta não mostrou influência (p > 0,05) sobre os teores de proteína, gordura, umidade e cor das paletas. Foram encontradas diferenças significativas (p < 0,05) para os valores de pH e atividade de água ao longo do processamento do salame, porém, apresentaram resultados dentro de faixas encontrados em outros estudos na literatura. Pela análise sensorial foi observada uma boa aceitação do produto pelos consumidores, tendo apresentado nota 7 que indica que os consumidor / This study aimed to characterize the raw material and Italian salami products obtained through pork from TOPIGS (Tempo, macho x Topigs 40, fêmea). The first step of this experiment was developed on a commercial farm involving a total of 450 pigs submitted to immunocastration and the inclusion of ractopamine (RAC) in the plane of nutrition of pigs in the finishing phase (21 days before slaughter), and thus six treatments: females with the addition of ractopamine (FR), females without ractopamine (F), castrated males physically with ractopamine (CR), castrated males physically without ractopamine (C), males immunocastrated with ractopamine (IR) and males immunocastrated without ractopamine (I) . It was applied a completely randomized design, factorial scheme 3 (physical castration immunocastration and female) x 2 (with and without ractopamine). Sixty animals were slaughtered selected with 163 days of age. After boning, the raw material was used in the manufacture of salami. It was analyzed the chemical composition, pH and color palette. During the processing of the sausage it were measured pH, water activity, color, and weight loss. In the final products was carried out microbiological and sensory analysis. The results were submitted to ANOVA and Tukey's test. The addition of ractopamine in the diet showed no influence (p> 0.05) on the levels of protein, fat, moisture and color palettes. There were significant differences (p <0.05) for pH and water activity during the processing of the sausage, however, showed results within ranges found in other studies in the literature. The sensory evaluation showed a good acceptance by consumers of the product, presenting 7 note that indicates that consumers liked moderately salami. he present results suggest that the technologies studied, immunocastration addition of ractopamine in swine diets, can be successfully applied in the production of Italian salami

O Lean Six Sigma é a metodologia originada a partir da integração das metodologias Lean e Six Sigma. O Lean Six Sigma procura eliminar as perdas e reduzir os defeitos, agregando os benefícios de cada uma das duas metodologias que a dão origem. O objetivo deste trabalho é aplicar a metodologia Lean Six Sigma para melhoria de um processo produtivo. Neste trabalho é apresentada uma revisão bibliográfica sobre as metodologias Lean e Six Sigma, buscando a compreensão das origens do Lean Six Sigma, e uma revisão sobre a metodologia Lean Six Sigma. Baseado na revisão bibliográfica é apresentada uma metodologia para aplicação do Lean Six Sigma, que tem por estrutura o DMAIC (Define, Measure, Analyze, Improve and Control). Na sequência esta metodologia é aplicada para melhoria de um processo produtivo. Os resultados da aplicação do Lean Six Sigma foram: aumento do nível de sigma e redução dos defeitos do processo, demonstrando que as metodologias Lean e Seis Sigma podem ser integradas, e como ocorre essa integração. Os fatores de sucesso da aplicação da metodologia Lean Six Sigma também foram evidenciados. / Lean Six Sigma is a methodology originated from the integration of Lean and Six Sigma. Lean Six Sigma seeks for eliminate waste and reduce defects, combining benefits from both methodologies. The objective of this dissertation is apply the Lean Six Sigma methodology to improve a production process. In this dissertation is presented a bibliography review about the Lean and Six Sigma methodology, looking for understanding of the Lean Six Sigma sources and a review about the Lean Six Sigma methodology. Based on the bibliography review is presented a methodology to apply Lean Six Sigma, that has the DMAIC as the structure (Define, Measure, Analyze, Improve and Control). This methodology is applied to improve a production process. The results of the Lean Six Sigma application were the increase of sigma level and reduction of process defects, showing that Lean and Six Sigma can be combined and how this combination happens. The success factors of the application of Lean Six Sigma methodology were evidenced.

In recent decades, the growth of international trade and delocalisation been increasing with the advent of globalisation and nationalisation. Consequently, a proliferation of hybrid or bi-national products has emerged in the research of international marketing. A large body of studies agree that country of origin (COO) plays an important role on product evaluation, since a product consists of an array of information cues, and intrinsic (physical appearance) and extrinsic (price, brand or COO) compositions. There is a strong evidence that consumers usually use COO as one of the most important cues when making a judgement about a product. However, bi-national products raise a particular issue because they are associated to both country of manufacture (COM) and country of design (COD) constructs. The interaction effects between both cues are found to have a more powerlful effect than when only cue is presented (Bertoli and Resciniti, 2012). This study intends to decompose the COO construct into COM and COD constructs. Moreover, the roles of COM and COD on customers’ purchase intentions are investigated in order to provides practical implications for the sportswear industry, as well as consumption insights relating to the emerging market, Thailand. This research provides an in-depth examination of COM, COD and product involvement on consumers’ purchase intentions and customer perceived value (CPV). Thus, the research measures the effects of product familiarity in order to infer how consumers use country-related information in purchase decision-making. In addition, the research clarifies the role of CPV, which remains unclear regarding how consumers develop a product’s value through informational cues (COM and COD). Moreover, the previous research have only examined the outcomes of perceived quality as influenced by COO. Hence, this research intends to bring all dimensions of CPV to investigate whether the combined effects of COM and COD can have either a positive or a negative impact on customer’s value. A model of CPV is developed by Sweeney and Soutat (2001), which consists of quality, social, price and emotional values. A quantitative approach using experimental research design was conducted in Bangkok, Thailand for the purposes of this study, with a pilot test to ascertain the variables used in the main experiment: product involvement, favourable/least favourable COM and COD images. The experiment was designed to measure the relationship between constructs, of a high involvement product, namely sports trainers, and a low involvement product, namely sports t-shirt. The US and China were selected as the most and the least favourite COD, resepectively. Meanwhile, Japan and China were selected as the most and least favourite COM, respectively. Data analysis techniques such as analysis of varaince (ANOVA), multivariate analysis of variance (MANOVA), and t-test were employed for hypothesis testing. The results of this research demonstrate a comprehensive understanding of the interaction effects of country image and product involvement. The study confirms that COD is the salient cue for the evaluation of sportswear products in emerging countries. However, the level of product involvement does not influence the consumer’s decisions when COD and COM are both presented. Thus, the roles of COM, COD and product invovlement play an important role in evaluating overall CPV. The key contribution of this research is in its practical, theoretical and methodological implications to international marketing communications toward the sportswear industry. It offers the insights of two informational cues (COM and COD) to explain the phenomenon of bi-national products for unknown or new products.

O objetivo desta dissertação é realizar e comparar a aplicação da modelagem dinâmica de sistemas (MDS) e do activity based costing (ABC) para mensurar os custos em manufatura celular. Nesse sentido, foi realizada uma simulação utilizando os conceitos de MDS para obter os custos de produção de quatro produtos, em um ambiente de manufatura celular, considerando o método ABC e a comparação desses valores com a técnica de custeio tradicional ou absorção. Quanto à metodologia de pesquisa, esse trabalho é de enfoque quantitativo no qual o tipo de pesquisa é exploratório sem estabelecimento de hipóteses, porém, guiada pelos seus objetivos. Os resultados obtidos demonstram que a aplicação do ABC juntamente com a MDS é muito satisfatória quando comparada com a técnica tradicional. Finalmente, a aplicação do ABC com a MDS pode ser utilizada eficientemente como um método alternativo para custeio em manufaturas celulares. / The aim of this dissertation is to apply and to compare the modeling system dynamics (MDS) and activity based costing (ABC) to measure the costs in cellular manufacture. Taking this into account, a simulation was accomplished using the concepts of MDS to obtain the costs of production of four products, in an environment of cellular manufacture, considering ABC method and the comparison of those values with the technique of traditional costing. As for the research methodology, this dissertation is of quantitative focus in which the research type is exploratory without establishment of hypotheses, however guided by their objectives. The obtained results demonstrate that the application of ABC together with MDS it is very satisfactory when compared with the traditional technique. In conclusion, it can be observed that the application of ABC with MDS can be used efficiently as an alternative method to costing in cellular manufacture.