Diante do elevado nível de competição presente no cenário atual, torna-se indispensável a adoção de medidas de gestão capazes de priorizar e dirigir esforços na busca pela excelência no desempenho operacional das empresas. Assim, o objetivo deste trabalho é propor uma abordagem baseada em custos de produção e previsão de demanda voltada ao planejamento e controle da capacidade produtiva. Inicialmente, realizou-se o mapeamento dos artigos publicados em dezenove periódicos no período de 2002 a 2013, visando identificar abordagens relacionadas ao tema custos de produção e o processo de previsão de demanda. Com a finalidade de otimizar o planejamento da capacidade produtiva disponível, uma modelagem matemática, que utiliza o algoritmo generalized reduced gradient (GRG) não linear, é proposta. Por fim, é apresentado um modelo para o controle do desempenho operacional do sistema produtivo, fundamentado na avaliação de custos e no planejamento da capacidade de produção. Para avaliar a eficácia do modelo proposto, este foi aplicado em uma empresa de manufatura de materiais plásticos para a construção civil, em um sistema com múltiplos produtos e múltiplas máquinas. / Given the high level of competition present in the current environment, it is essential to adopt management measures in order to prioritize and direct efforts in the search for excellence in the company operational performance. Therefore, the objective of this study is to propose an approach based on production costs and demand forecasting focused on production capacity planning and control. A mapping of the articles published in nineteen journals, during the period of 2002 to 2013, was conducted to identify the different approaches related to production costs and demand forecasting. A mathematical modeling is proposed with the objective of optimizing the capacity planning using the nonlinear algorithm generalized reduced gradient (GRG). This study presented a model for controlling operational performance of the production system based on the evaluation of production costs and capacity planning. To evaluate the efficacy the model was applied to a manufacturing company of plastic materials for the construction, in a system with multi-products and multi-machines.

Made available in DSpace on 2014-07-29T14:49:14Z (GMT). No. of bitstreams: 1 dissertacao Tiago Ribeiro Ricardo.pdf: 770441 bytes, checksum: 1fa8c1b0aa7124490ef2da35a95e81a8 (MD5) Previous issue date: 2010-03-31 / The objective of this study was to assess the viability and risk of the main summer season crops in Rio Verde (GO) municipality. To reach this objective, production cost sheets were elaborated from production factors described by the Federação da Agricultura e Pecuária de Goiás and prices obtained from the Instituto de Economia Agrícola , adjusted to Rio Verde s conditions. As indicator of economic viability the profit was used, complemented by deterministic methods like sensitivity analysis and stochastic techniques like portfolio approach. The results showed that rice, bean, maize and soybean crops were viable during the considered period of 2000/01 to 2009/10. Rice crop has shown the lowest viability indexes, with an average profit of R$ 56.29 per hectare and a high risk of R$ 508.66 per hectare. Bean crop has had the beast viability results (average profit of R$ 1,705.06 per hectare), but also with a high risk of R$ 1,919.09 per hectare. Maize and soybean crops have shown similar viability results, with average profits of R$ 737.60 and R$ 639.70 per hectare, respectively. In terms of risk, both crops also have had the lowest risk/profit ratio, being 0.85 and 0.66, in the same order. / O objetivo do presente trabalho foi verificar a viabilidade e o risco das principais culturas de verão no município de Rio Verde (GO). Para se alcançar esse objetivo construiu-se planilhas de custo a partir de fatores de produção descritos pela Federação da Agricultura e Pecuária de Goiás, e preços da base de dados do Instituto de Economia Agrícola convertidos para o município de Rio Verde. Utilizouse como indicador de viabilidade econômica o resíduo (nesta dissertação referido como resíduo econômico) e o auxílio de metodologias determinísticas como análises de sensibilidade e metodologias estocásticas como análise de portfólio. Os resultados demonstraram que as culturas de arroz, feijão, milho e soja foram viáveis no período considerado (safras de verão 2000/01 a 2009/10), sendo que a cultura do arroz apresentou os mais baixos índices de viabilidade (resíduo econômico médio de R$ 56,29 por ha) e um alto risco (risco de R$ 508,66 por ha); a cultura do feijão apresentou os melhores resultados quanto a viabilidade (resíduo econômico médio de 1.705,06 por ha), e em contrapartida apresentou-se como cultura de mais alto risco dentre as culturas avaliadas para o período (risco de R$ 1.919,09 por ha). As culturas de milho e soja apresentaram resultados de viabilidade similares, sendo R$ 737,60 por ha e R$ 639,70 por ha, respectivamente. Em termos de relação risco/resíduo econômico, também apresentaram os menores índices, sendo 0,85 e 0,66, na mesma ordem

Um dos principais desafios do setor da ovinocultura no Brasil é verificar sua competitividade em termos de custos e preços, e possuir recursos e ferramentas que permitam indicar quais condições poderiam ser satisfeitas para sua viabilização. A presente pesquisa teve como finalidade desenvolver um modelo para cálculo e análise de custo da ovinocultura e, a partir dele, elaborar um índice de custo de produção (ICPC) para acompanhar sua evolução. Painéis foram realizados em regiões relevantes do estado de São Paulo para definir as características de propriedades representativas de criação de cordeiros, e estas foram tomadas como base para a construção do modelo. As mesorregiões selecionadas foram as de São José do Rio Preto, Bauru, Araçatuba, Campinas e Piracicaba. Em seguida, foi definido o modelo de cálculo de custo de produção, com base na Teoria Econômica. Foram então acompanhados os preços dos insumos e calculados mensalmente os custos de produção para as propriedades representativas, permitindo a elaboração dos índices de custo. Realizou-se então a análise das elasticidades dos preços dos insumos e dos coeficientes zootécnicos. Por fim, foi conduzida a validação do ICPC junto a produtores e técnicos. Ficou nítido que a atividade enfrenta muitos desafios, em sua maioria técnicos, que necessitam ser trabalhados para permitir a viabilidade econômica da criação de cordeiros. A aplicação da Teoria Econômica ao cálculo dos custos de produção é imprescindível para o desenvolvimento de modelos de cálculo de custos. O modelo desenvolvido possui potencial de gerar informações importantes para a tomada de decisões na propriedade, como foi exemplificado através dos estudos das composições dos custos e das elasticidades. O ICPC foi validado e tem potencial para colaborar com a organização do setor. / One of the main challenges for the sheep industry in Brazil is to verify its competitiveness in terms of costs and prices, and to have resources and tools that allow indicating which conditions should be satisfied for its viability. This research had the aim of developing a model for calculation and analysis of production costs of lamb and, from that, elaborating a production cost index (ICPC) to follow its evolution over time. The regions assessed were São José do Rio Preto, Bauru, Araçatuba, Campinas and Piracicaba. Panel meetings were performed in these regions to define representative farms of sheep raising, which were taken as basis for the construction of the cost calculation model. Afterwards, the elasticities of input prices and technical coefficients were analyzed. Finally, the validation of the ICPC was conducted with the participation of sheep producers and professionals. It was clear that the activity faces many challenges, mostly technical, that need to be solved to allow economic feasibility of sheep raising. The application of Economic Theory to the calculation of production costs is essential for the development of cost calculation models. The developed model has potential to generate important information, that can help producers on decision making, as exemplified by the analyzes of cost compositions and elasticities. ICPC was approved and can collaborate with the organization of the sheep industry.

L’objectif des travaux de thèse est l’amélioration du coût de revient industriel du décortidiène, intermédiaire clé dans la préparation de plusieurs principes actifs produits au sein de l’usine de production de SANOFI Vertolaye. Après une revue de l’état de l’art sur la synthèse du décortidiène et en fonction du cahier des charges défini, deux voies ont été explorées. La première voie de synthèse étudiée a permis de préparer le décortidiène en deux étapes, alors que la synthèse industrielle est effectuée en quatre étapes. Cependant, le rendement encourageant obtenu est inférieur à l’objectif fixé. Une étude de modélisation moléculaire a permis de proposer un mécanisme réactionnel concernant cette voie. Nous avons pu mettre en évidence lors de cette synthèse la formation d’un nouveau coricostéroïde, présentant une activité anti inflammatoire comparable à celle de la prénidsolone. La deuxième voie de synthèse permet de réduire le nombre d’étapes de la synthèse du décortidiène de 25% et conduit à un rendement acceptable par rapport à celui défini dans le cahier des charges. Le procédé a fait l’objet de plusieurs séries par une approche « plan d’expériences » pour atteindre les objectifs. / The aim of this doctoral works is the reduction of the production costs of decortidiene made by SANOFI Vertolaye. Decortidiene is a key intermediate for the synthesis of several active principles. After checking the iterature, two ways were explored. The first one reduces by half the synthetic steps buthe yield is lower than the target. A molecular modeling allowed us to propose a reaction mechanism. Several optimizations and experimental design of experiments enabled the second studied pathway to reduce by 25% the industrial process and to reach the targeted yield.

This diploma thesis deals with a production process cast body of the stator the in the company Papcel, a.s., Litovel. The first part is focused on the description of the current production process. The production is realized with several manufacturing machines and hand machining also. The second part analyzes available changes of the current technology and describes alternative procedures and production facilities. The CNC machine-tool ŠKODA FCW 150 seems to be the most effective way of production, which could increase the labor productivity, cut the share of manual works, reduce a risk of a human error and to increase the final product quality and accuracy. The final part of the thesis evaluates the machine and preparation times for a single production, including assembly operations and financial impacts of the investments on the company costs.

The development of welding technology is constantly going forward mainly due to the reduction of production costs and the costs of additional straightening of weldments due to the welding distortion. Therefore, the leading producers of welding machine are coming with new methods and technologies. One of the innovations is also the tandem technology CMT Twin from the company Fronius. The experiment carried out in the diploma thesis confirmed that this is a very cost effective process. The CMT Twin is from the point of view of production costs of the weld cheaper variant and bring less heat into the material compared with conventional welding. Application equipment CMT Twin requires industrial robot, so the method is predestined for the series up to mass production. The CMT Twin finds application, for example in the automotive and shipbuilding industry.

Vi har upprättat ett sammarbete med Skanska Sverige AB, arbetet går ut på att bidra med en ökad förståelse för hur kostnaderna kan minimeras i byggproduktionen.  Det här området arbetar Skanska ständigt med för att lösa frågan. De vill att vi studenter ska med nya ögon sätta oss in i problemet och studera området genom nya perspektiv. Byggproduktionen har en mängd poster man kan ta hänsyn till och arbeta med för att hitta möjligheter till att sänka totalkostnaden. Vilka är dessa poster och vilka besparingar kan man finna? Syftet är att hitta de poster som leder till höga produktionskostnader. Arbetet tar fram rekommendationer och förslag till minimering av arbetsplatsomkostnaderna. De metoder vi använder för att hitta de poster utgår från intervjuer, observationer och analys av produktionskalkyler. Större delen av arbetet baseras på sammanställningar, intervjuer av produktionschefer och analys av deras produktionskalkyler. Det görs jämförelser mellan de olika entreprenaderna för att se hur de kostnadsmässigt förhåller sig till varandra. När vi gjorde en sammanställning av det här ämnet visade det klart och tydligt att alla produktionschefer arbetar under samma koncept fast på olika sätt. Ett av de områden som kan förbättras är redovisningen av produktionskalkylen. Produktionschefernas produktionskalkyler skiljer sig från varandra fast att man arbetar under samma redovisningsmall. Sammanställningen av intervjuerna visar vad de prioriterar i sina arbeten och hur deras erfarenhet och färdiga ledarskap används i praktiken. / We have established collaboration with Skanska Sweden AB; the work is to contribute to a better understanding of how costs can be minimized in construction output. They want us as students with different perspectives to take on the problem and study the subject in different ways. Construction output has a variety of items you can take into account and work to find opportunities to reduce total costs. What are these items and how can the savings be found? The aim is to find those items that lead to high production costs. The work develops recommendations and suggestions for minimizing production costs. The methods we use to find the records are based on interviews, observations and analysis of the production costing. Most of the work is based on the compilation of interviews with production managers and analysis of their production costing. The comparisons are made between the different contracts to see how they relate to each other in terms of cost. When we made ​​a compilation of this particular subject it showed clearly that all production managers work under the same concept but in different ways. One of the areas that could be improved is the reporting of production calculations. Production Managers' production calculations differ from each firm operating under the same accounting template. The compilation of the interviews shows what production managers prioritize in their jobs and how their experience and finished leadership works in practice.

El presente trabajo de investigación tiene como objetivo saber la incidencia de la exoneración del IGV de la leche cruda entera en los costos de producción y precio de venta de las empresas del sector ganadero lechero de Lima, año 2019. Para ello se ha dividido la investigación en 5 capítulos. En el capítulo I se encuentra el marco teórico, que nos permite conocer las opiniones y posturas de diversos autores y expertos en el tema que nos proporciona la base teórica de la investigación. En el capítulo II, tenemos el plan de investigación donde se detalla el problema principal, la justificación, los objetivos e hipótesis generales y específicas que se validan en el presente trabajo. En el capítulo III, se presenta la metodología de la investigación, también se define la muestra y los instrumentos a utilizar de acuerdo a la metodología elegida. En el capítulo IV, se realiza el caso práctico que busca mejorar la comprensión del tema, mostrando la realidad de una empresa que goza del beneficio de la exoneración. Asimismo, se desarrolla y presenta los resultados obtenidos de los instrumentos elegidos según la metodología empleada, en el caso de la presente investigación, las entrevistas a profundidad y las encuestas. Finalmente, en el capítulo V, se analiza los resultados obtenidos de los instrumentos cualitativos y cuantitativos utilizados, así como del caso práctico, con la finalidad de concluir con la validación de las hipótesis presentadas y establecer recomendaciones a las empresas del sector. / The objective of this research work is to know the incidence of the exemption of the IGV of the whole raw milk in the production costs and sale price of the companies of the dairy sector of Lima, year 2019. To this end, the research has been divided in 5 chapters Chapter I contains the theoretical framework, which allows us to know the opinions and positions of various authors and experts on the subject that provides us with the theoretical basis of the research. In Chapter II, we have the research plan detailing the main problem, the justification, the general and specific objectives and hypotheses that are validated in this work. In Chapter III, the research methodology is presented, the sample and the instruments to be used are also defined according to the chosen methodology. In Chapter IV, the case study is carried out that seeks to improve the understanding of the subject, showing the reality of a company that enjoys the benefit of exoneration. Likewise, the results obtained from the instruments chosen according to the methodology used are developed and presented, in the case of this research, in-depth interviews and surveys. Finally, in chapter V, the results obtained from the qualitative and quantitative instruments used, as well as the case study, are analyzed in order to conclude with the validation of the hypotheses presented and establish recommendations to the companies in the sector. / Tesis

The plastics industry is one of the fastest growing major industries in the world. There is an increase in the amount of plastic used for all types of products due to its light weight and ability to reprocess. For this reason, the reprocessing of thermoplastics and the usability of reprocessed materials are gaining significance, and it is important to produce and consume plastic materials in an environmentally friendly way. In addition, rising raw material cost linked to the increased oil prices encouraged for reusing of the plastic materials. The aim of this research was to study and optimize the injection moulding process parameters to achieve a trade-off between the product cost and product quality, measured through mechanical properties and geometry, based on using regrind ratios. The work was underpinned by a comprehensive study of multiple reprocessing effects in order to evaluate the effect of process parameters, material behaviour, reprocessing effects and possible links between the processing parameters and key properties. Experimental investigations were carried out, in particular, focused on the melt preparation phase to identify key process parameters and settings. Multiple reprocessing stages were carried out; using two types of PP material: unfilled and short glass filled. A series of tests were used to examine product quality (mass, colour and shrinkage) and physical properties (density, crystallinity, thermal stability, fibre length, molecular weight, in-line and off-line viscosity, tensile strength, modulus of elasticity, elongation (%) and flexural strength). This investigation showed that the mouldability of the filled and unfilled PP materials, through the successive reprocessing stages (using 100 % regrind), was observed to be relatively consistent. Given the link between the processing parameters and key product and material properties, it is possible to manufacture products with minimal loss to part quality and mechanical properties. The final phase of the work focused on process optimisation study for short glass fibre filled PP material and the identified key process parameters (melt temperature, screw rotational speed, holding pressure, holding time and injection rate). A response surface experiment was planned and carried out for three reprocessing stages (0 %, 25 % and 50 % regrind). The fitted response surface models were utilised to carry out the trade-off analysis between the operating cost (material cost, energy cost and labour cost) and product quality (dimensions and tensile strength) Based on the optimal moulding conditions, the operating cost was reduced (from stage I as a reference), by 24% and 30 % for stage II and stage III respectively. A small, perhaps undetectable, change in product dimensions was noted. In addition, a small reduction in tensile strength was noted (from stage I as a reference), by 0.4% and 0.1 % for stage II and stage III respectively. The same data was applied in other countries (Australia, USA, Brazil, Libya and China) to manufacture the same product; and it was observed that the cost was reduced with increasing of regrind ratio. But the significant reduction of the cost, essentially, depended on those countries which have low wage rates (e.g. Brazil, Libya and China). For example, the cost of moulded product manufactured in China is £ 0.025 (using 50% of regrind), while the cost of the same product produced in Australia is £ 0.12, hence giving a total saving of 79 % and making it a valuable issue to be considered in industry. / Libyan Embassy

The objective of this study is to determine Virginia dairy producers’ competitiveness in an industry that is experiencing changing policy and marketing conditions. The competitiveness of Virginia dairy producers is examined in a National Dairy Model that compares both producers’ cost of production across market areas and spatial relationships among producers and consumers. The National Dairy Model (NDM) is a mathematical programming model that minimizes the total costs of producing milk and the assembly costs of shipping dairy products to the final consumer. A state's cost of production in the NDM is determined with a translog cost function. The cost functions are estimated with data collected in the 1989 and 1993 dairy versions of the Farm Costs and Returns Survey (FCRS). The supply and demand information in the NDM is annual data for 1994. Transportation costs are determined with current hauling rates and actual mileage between supply and demand points. Once the costs of production and spatial components of the NDM are formulated, the NDM is solved using the General Algebraic Modeling System (GAMS). The NDM is evaluated under the guidelines of several different scenarios. For example, some alternative marketing scenarios that provide important information about the future of the dairy industry are (1) simulations where the hauling rates are varied, (2) scenarios in which the U.S. becomes a major participant in the export market, and (3) situations where the marketing environment leads to increasing costs of production. Another alternative scenario involves only the spatial dimension of the NDM. Given the current marketing conditions in the dairy industry, the results of the NDM indicate that Virginia dairy producers are competitive in a marketing environment where the location of milk production is determined by a producer's costs of production and location advantages. Using Virginia's translog cost function, the cost per cwt. at the mean of the FCRS production data is $10.60. The cost estimate applies to Virginia's representative dairy farm where the average herd size is 91 cows and annual production per cow is 14,160 pounds. With these estimates and the fact that Virginia producers are near large population centers, the results of the NDM show that Virginia dairy farms are competitive in a deregulated market. / Ph. D.