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A model for effective development of plant layouts and material handling systems : En modell för effektiv utformning av fabrikslayouter och materialhanteringssystemBäck, Daniel, Johansson, Peter January 2006 (has links)
In this thesis was a model developed, in order to improve deficiencies in existing literature regarding the layout problem and to give companies a comprehensible user-friendly procedure on how to design competitive production processes, plant layouts and material handling systems. The model consists of six phases that can be used sequentially in order to design, evaluate, implement and maintain effective plant layouts and material handling systems. The model can also be used to examine and optimize processes. The first four phases of the model were tested successfully in a case study at Holtab AB, a medium sized manufacturing company in Tingsryd.
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A model for effective development of plant layouts and material handling systems : En modell för effektiv utformning av fabrikslayouter och materialhanteringssystemBäck, Daniel, Johansson, Peter January 2006 (has links)
<p>In this thesis was a model developed, in order to improve deficiencies in existing literature regarding the layout problem and to give companies a comprehensible user-friendly procedure on how to design competitive production processes, plant layouts and material handling systems. The model consists of six phases that can be used sequentially in order to design, evaluate, implement and maintain effective plant layouts and material handling systems. The model can also be used to examine and optimize processes. The first four phases of the model were tested successfully in a case study at Holtab AB, a medium sized manufacturing company in Tingsryd.</p>
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Estudo do processo de deposição e consolidação da preforma de silica vitrea para fibras opticas pelo metodo VAD / Study of deposition and consolidation processes of silica glass preform for optical fibers by VAD methodSekiya, Edson Haruhico 27 July 2001 (has links)
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Previous issue date: 2001 / Resumo: Em 1996, teve início no LIQCIFEMlUNICAMP, o projeto "Desenvolvimento de Preforma de Fibra Óptica pelo Método V AD", com o objetivo de desenvolver o processo V AD, por ser considerado um dos mais avançados em termos de eficiência e custos de produção da fibra óptica, e também pela possibilidade de implementar inovações tecnológicas. Inserido neste contexto, no presente trabalho foi despendido um grande esforço tanto no estudo fundamental, quanto em tecnologia industrial relacionado ao processo V AD, principalmente nas etapas de consolidação e desidratação. Na consolidação, estudou-se os mecanismos de densificação e colapsamento das bolhas, fundamentais para se obter uma preforma totalmente transparente. As influências do fluxo de cloro e da temperatura na desidratação são cruciais na remoção das hidroxilas, alcançando-se concentrações inferiores a 0,05 ppm. O efeito da desidratação na remoção e na "moldagem" do perfil de germânia na preforma também foi estudada. Desta forma obteve-se sucesso em entender os mecanismos para a produção de uma preforma totalmente transparente, com baixa concentração de hidroxilas e um perfil adequado de dopagem, fundamentais para produzir fibras ópticas com baixa atenuação óptica e baixa dispersão moda! / Abstract: The V AD - vapor phase axial deposition program in Brazil started in 1996 through the initiative of the Laboratory of Integrated Quartz Cyc1e, of The State University of Campinas, FEMIDEMA. Besides the establishment of this advanced technology in Brazil, the main objective of this program is to understand the fundamental properties of V AD made silicagermania and their correlation to the processing parameters. Therefore, a great effort has been developed in the present research in terms of technological innovations and basic understanding related to V AD processo In this sense, all phases of consolidation evolution from the preform densification, through the elimination of bubbles, until the totally transparent perforrn have been studied. Hydroxyl concentration smaller than 50 ppb has been obtained by dehydration procedure conducted under the chlorine atmosphere. The effect of temperature and chlorine flow rate as a function hydroxyl content was studied. The influence of dehydration treatment to shape the germanium profile in the preform has also been studied. The present research work was very successful to establish the fundamental knowledge to obtain a low OH, and a suitable doping profile silica-germania preform for optical fiber / Doutorado / Materiais e Processos de Fabricação / Doutor em Engenharia Mecânica
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Reduktion av materialspill i produktion : En fallstudie om hur tillverkningsföretag kan reducera materialspill / Reduction of material waste in production : A case study on how manufacturing companies can reduce material wasteBergström, Adrian, Ble Cato, Felix January 2022 (has links)
Purpose – Manufacturing companies are challenged to utilize their full resources in the form of raw materials. Thus, the residual material that is not used becomes waste for the companies. By minimizing the material waste, operations can become more profit- driven because the manufacture can produce more units for the same amount of raw materials. In addition, the raw material has a direct impact on the environment as it contributes to footprint waste. Thus, the purpose of this study is: To increase the understanding of material waste in production processes The purpose has been broken down into two research questions: Why does the material waste occur in production processes? How can the material waste be reduced in production processes? Method – The study conducted a case study with quantitative and qualitative focused research to fulfil the study's purpose and answer the study's questions. The literature review has been shaped by reviewing previous research and, together with the data collection methods: interviews, observations, and document studies, has formed the empirical section. The authors have used various Lean tools to map the fall company's processes and identify causes of material waste. In the analysis section, the authors intend to identify repeated patterns of cause-effect-cause-effect and then present solutions to manufacturing companies. Findings – There are several reasons why material waste occurs and thus various suggestions for improvement. Manufacturing companies can integrate and collaborate with their suppliers and customers through workshops. The effect is that manufacturing companies can reduce material waste because natural waste and overproduction are reduced. Thus, they achieve a more sustainable supply chain. Thereafter, manufacturing companies should design a functional production system to reduce machine conversions and thereby reduce the number of scraps. Furthermore, manufacturing companies can apply quality controls at goods receipt to obtain good quality on incoming materials. Finally, manufacturing companies should include operators in the application of standardized working methods. Consequently, manufacturing companies can identify systematic deviations and work on continuous improvements to reduce material waste. Implications – The study can provide manufacturing companies with innovative thinking and provide the opportunity to apply the recommendations the studied possessed. Consequently, manufacturing companies that use similar manufacturing methods as the case company can use the study as a guide on how these to think about reducing material waste. Limitations – The study was intended to have good reliability and validity, which means that the study uses triangulation. On the other hand, it would have been advantageous to study several manufacturing companies with a similar manufacturing process to further strengthen the study's reliability. / Syfte – Tillverkningsföretag har en utmaning att utnyttja sina fulla resurser i form av råmaterial. Det gör att restmaterial som inte används blir slöseri för verksamheten. Vid minimering av materialspill kan verksamheter bli mer vinstdrivna eftersom de kan tillverka mer enheter för samma mängd av råmaterial. Dessutom har materialspill en direktpåverkan på miljön då det bidrar till avfallfotsavtryck. Därmed är syftet med denna studie: Att öka förståelsen för materialspill i produktionsprocesser Syftet har sedan brutits ned i två frågeställningar: Varför uppstår materialspill i produktionsprocesser? Hur kan materialspill reduceras i produktionsprocesser? Metod – I studien genomfördes fallstudie med kvantitativ och kvalitativ inriktad forskning för att uppfylla studiens syfte och besvara studiens frågeställningar. Litteraturöversikten har formats genom granskning av tidigare forskning och har tillsammans med datainsamlingsmetoderna: intervjuer, observationer samt dokumentstudier utgjort empiriavsnittet. Författarna har använt sig av olika Lean- verktyg för att kartlägga fallföretagets processer och identifiera orsaker till materialspill. I analysavsnittet avser författarna att identifiera upprepade mönster av orsak-effekt-orsak-effekt för att sedan presentera lösningar till tillverkningsföretag. Resultat – Det finns fler orsaker till att materialspill uppstår och därmed olika förbättringsförslag. Tillverkningsföretag kan integrera och samarbeta med sina leverantörer och kunder genom workshops. Effekten är att tillverkningsföretag kan reducera materialspill eftersom naturligt spill och överproduktion reduceras. Därmed uppnår de en mer hållbar försörjningskedja. Därefter bör tillverkningsföretag utforma ett funktionellt produktionssystem för att reducera maskinomställningar och därmed reduceras antalet kassationer. Vidare kan tillverkningsföretag tillämpa kvalitetskontroller vid godsmottagning för att få god kvalité på inkommande material. Slutligen bör tillverkningsföretag inkludera operatörer vid tillämpning av standardiserat arbetssätt. Följaktligen kan tillverkningsföretag identifiera systematiska avvikelser och arbeta med ständiga förbättringar för att reducera materialspill. Implikationer – Studien kan tillhandahålla nytänkande till tillverkningsföretag och ge möjlighet till att tillämpa de rekommendationer studien besitter. Följaktligen kan tillverkningsföretag som använder liknande tillverkningssätt som fallföretaget använda studien som en vägledning om hur de kan tänka kring reduktion av materialspill. Begränsningar – Studien avsåg att få god reliabilitet och validitet, vilket gör att studien använder sig av triangulering. Däremot hade det varit fördelaktigt att studera flera tillverkningsföretag med liknande tillverkningsprocess för att stärka studiens reliabilitet ytterligare.
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Causes of and solutions to reduce excess material in production processes : A study of electrical motors and generators at ABB Machines / Orsaker och lösningar för att minska överblivet material i produktonsprocessen av elektriska motorer och generatorerFager, Wilma, Engberg, Hanna January 2023 (has links)
This thesis focus on the investigation of material usage in the production processes of electrical motors and generators at ABB Machines, a company based in Västerås, Sweden. The study aims to understand the reasons for the occurrence of excess material after the assembly of a motor or generator and explore possible solutions to minimize its occurrence. In this study, excess material is defined as the components which was intended to be used in the final assembly of a machine but that has for some reason not been used. The components which qualifies as being defined as excess materials are components which are in the same functioning state as when they were delivered from the supplier, in other words components which has not been processed nor damaged. Further, the components defined as excess materials are only the components, after a machine has been fully assembled, which has been gathered by the production personnel working at the final assembly in pallets. For example, this can be components like screws, tube fittings and cap nuts. The research method employed in this study was a mix of different methodologies. Five methods, a literature review, registration of materials, interviews, observations and focus groups were used to collect information and data. Thereafter, the observations, interviews and focus groups results were processed through a thematic analysis. The collected quantitative data was analysed through a quantitative analysis. With the collected and summarized information, discussions were held and conclusions were drawn regarding the research questions. The study reveals several reasons for the occurrence of excess material in manufacturing and these include: Substitution of material in production: Material substitutions during the production process contribute to the generation of excess material. Errors in drawing material and deficiencies in concept generation: Mistakes in the design phase and concept generation lead to the generation of excess material. Least possible order quantity exceeds the actual need: Ordering minimum quantities that exceed the actual requirements result in excess material. Problems with steering in the ERP system: Issues with the Enterprise Resource Planning system affect material management and contribute to excess material. Excess material is not a prioritized area: The management’s lack of focus on minimizing excess material leads to its occurrence. Uncertainties in stock level: Lack of accurate stock level information causes overstocking and results in excess material. The potential solutions to address excess material in the manufacturing of electrical motors and generators can be grouped into the following categories: storage, order quantity, goods arrival structure, preparations, and general routines. Storage: Include stocking frequently used materials, reducing the variety of items in stock to minimize substitutions, introducing specific storage locations for large projects, and implementing flexible warehousing. Order quantity: Involve trimming order quantities, improving the handling of "Dummy purchases", and splitting materials upon arrival for multiple machines in a project. Goods arrival structure: Focus on reviewing pick order sizes, establishing clearer loading systems, controlling material allocation, and synchronizing the release of pick orders. Preparations: This solution include facilitating engineering changes in production groups, streamlining part number reduction, and limiting construction items within categories. General routines: Involves checking the usability of remaining materials, collaborating with fitters and production staff to optimize processes and material choices, reporting material substitutions, and systematically tracing excess material in a database. Uncertainties in stock level: Lack of accurate stock level information causes overstocking and results in excess material.
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Propuesta de mejora del proceso productivo de una empresa exportadora de cebolla para incrementar la productividadCadena Centurion, Kevin Jerson Agustin January 2024 (has links)
Está investigación se enfocó en mejorar el proceso productivo para incrementar la productividad de la empresa “Importadora y Exportadora World Commerce SAC”. Se realizó un diagnóstico del proceso productivo actual de la empresa, con el propósito de visualizar las pérdidas económicas por demanda insatisfecha que equivale al 40%, estas se tradujeron en propuestas concretas que contribuirían al perfeccionamiento del proceso productivo implementando una maquinaria para el corte y pelado de la cebolla, porque los operarios presentaban desmotivación y fatiga, también un plan de mantenimiento preventivo eficiente para asegurar el correcto funcionamiento de las máquinas. Además, se evaluaron a los proveedores actuales, para evitar pérdidas de materia prima, garantizar la calidad y el aumento de la productividad. Se llevó a cabo un análisis económico y financiero que confirmó la viabilidad y el costo beneficio de la implementación de la propuesta, proyectando un incremento de ganancias del 10% anual en los primeros 5 años, también se obtuvo un VAN económico s/.2 495 340 y VAN financiero s/.2 247 874 indicando que la maquinaria generará ingresos, por otro lado, el TIR económico y financiero superaron el WACC y COK, demostrando que la inversión es factible en términos de costo, teniendo una inversión de 1,26 e indicando que, por cada sol invertido, la empresa puede ganar 0,26 soles, respaldando la implementación de maquinaria para mejorar la productividad en la exportación de cebolla a Colombia. / This research focused on improving the production process to increase the productivity of the company “Importadora y Exportadora World Commerce SAC”. A diagnosis of the company's current production process was carried out, with the purpose of visualizing the economic losses due to unsatisfied demand, which is equivalent to 40%, these were translated into concrete proposals that would contribute to the improvement of the production process by implementing machinery for cutting and peeling. of the onion, because the operators showed lack of motivation and fatigue, also an efficient preventive maintenance plan to ensure the correct functioning of the machines. In addition, current suppliers were evaluated to avoid losses of raw materials, guarantee quality and increase productivity. An economic and financial analysis was carried out that confirmed the viability and cost-benefit of the implementation of the proposal, projecting an increase in profits of 10% annually in the first 5 years, an economic NPV of s/.2 495 340 was also obtained. 340 and financial NPV s/.2 247 874 indicating that the machinery will generate income, on the other hand, the economic and financial IRR exceeded the WACC and COK, demonstrating that the investment is feasible in terms of cost, having an investment of 1,26 and indicating that, for every sole invested, the company can earn 0,26 soles, supporting the implementation of machinery to improve productivity in the export of onion to Colombia.
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O MAIS DO MESMO NO TELEJORNALISMO DIÁRIO: O PROCESSO DE REPETIÇÃO EM REPORTAGENS DE TV SOBRE DATAS COMEMORATIVAS E TEMAS RECORRENTESRumor, Vanessa 29 February 2016 (has links)
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Previous issue date: 2016-02-29 / The newspaper is linked to the production routines. They participate in the process that makes the news may be constituted as such. And in the midst of construction processes of a report, it appears to repeat, be it on the subject, the information in ways that is formatted. This repetition in television journalism is a recurring phenomenon due to several factors, but becomes more common when it comes to reporting on special dates and events that repeat in a given period of time. The development of this dissertation sought to point out where, how and in what way this repetition occurs in TV news, as well as what are the factors that interfere in this process. The understanding of these issues occurred with the construction of a methodological approach that linked the literature, research focused especially to the theories underlying the debated journalistic logic, the TV materials of content analysis on holidays and events held in the years 2014 and 2015 for a TV station of the city of Ponta Grossa, and also interviews with professionals involved in the process to trace the characteristics of how they understand what to do differently in television journalism with the repetition of evidence. The analysis showed that, among other reasons, the internal rules of writing, the short time for the production of materials and the automated make are some of the main reasons that lead to the emergence of the phenomenon addressed in this research. / O fazer jornalístico está atrelado às rotinas de produção. Elas participam do processo que faz com que as notícias se constituam como tal. E, em meio aos processos de construção de uma reportagem, aparece a repetição, seja ela no assunto, na informação, nos modos como é formatada. Essa repetição no telejornalismo é um fenômeno recorrente devido a diversos fatores, mas se torna mais comum quando se trata de reportagens sobre datas comemorativas e eventos que se repetem num determinado período de tempo. O desenvolvimento dessa dissertação buscou apontar onde, como e de que maneira essa repetição se dá nas matérias de TV, bem como quais são os fatores que interferem nesse processo. O entendimento acerca de tais questões se deu a partir da construção de um percurso metodológico que uniu a pesquisa bibliográfica, voltada de maneira especial às teorias que sustentam as lógicas jornalísticas debatidas, a análise de conteúdo de matérias de TV sobre feriados e eventos realizados nos anos de 2014 e 2015 por uma emissora da cidade de Ponta Grossa e, ainda, entrevistas com os profissionais envolvidos no processo para traçar as características de como eles entendem o fazer diferente no telejornalismo junto aos indícios de repetição. As análises apontaram que, entre outros motivos, as normas internas da redação, o tempo curto para a produção das matérias e o fazer automatizado, são algumas das principais razões que levam ao aparecimento do fenômeno abordado nesta pesquisa.
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ANÁLISE DE PERDAS ATRAVÉS DO CONTROLE ESTATÍSTICO DE PROCESSO: ESTUDO DE CASO EM UMA INDÚSTRIA DE MÉDIO PORTEGonçalves, Renato de Souza 12 March 2018 (has links)
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Previous issue date: 2018-03-12 / This research aims to analyze the losses occurring in the production process of a food
industry, where statistical methods were used in the milk, peanut and marmalade
production line. The case study was carried out at the Doçaria Dois Irmãos, located in
Anápolis state of Goiás, where all the data were obtained for the study. The Toyota
Production System was used with some quality management tools for the identification
and treatment of losses. The data were processed according to the Statistical Process
Control, where the stability tests were performed in the production process stages, and
this was done through the control charts. After stabilizing the production process with the
interventions made in the industry, it was also possible to perform the process capability
test, where it was verified that some process steps do not have capacity. Through the
results obtained, it was also possible to measure financially the losses that were occurring
in the industry, the inherent gains of the investments in the improvement actions and the
time of return on the investment made. Thus, it was understood that the time of return on
investments justifies the interventions in the productive process of the company in
question. It was concluded, therefore, that the losses in the productive process of the
industry under study, not only left the processes unstable and incapable statistically, but
also was generating unnecessary production costs. By applying improvement actions in
the industry, it was possible to raise important information within the production process,
as well as increase the profit in the production line of the selected sweets, due to the
reduction of losses in the process. / Esta pesquisa visa analisar as perdas ocorrentes no processo produtivo de uma indústria
de alimentos, onde foi utilizado métodos estatísticos na linha de produção dos doces de
leite, amendoim e casadinho. O estudo de caso ocorreu na Doçaria Dois Irmãos,
localizada em Anápolis estado de Goiás, onde obteve-se todos os dados para a
concretização do estudo. Foi utilizado o Sistema Toyota de Produção com algumas
ferramentas da gestão da qualidade para identificação e tratamento das perdas. Os dados
foram tratados segundo o Controle Estatístico de Processo, onde se realizou os testes de
estabilidade nas etapas do processo produtivo, sendo isto realizado através das cartas de
controle. Após se estabilizar o processo produtivo com as intervenções feitas na indústria,
foi possível também realizar o teste de capacidade do processo, onde se verificou que
algumas etapas do processo não possuem capacidade. Através dos resultados obtidos, foi
ainda possível mensurar financeiramente as perdas que vinham ocorrendo na indústria,
os ganhos inerentes dos investimentos nas ações de melhoria e o tempo de retorno sobre
o investimento realizado. Sendo assim, entendeu-se que o tempo de retorno sobre os
investimentos justifica as intervenções no processo produtivo da empresa em questão.
Conclui-se, portanto, que as perdas no processo produtivo da indústria em estudo, não só
deixavam os processos instáveis e incapazes estatisticamente, como também estava
gerando custos de produção desnecessários. Ao se aplicar ações de melhoria na indústria,
foi possível levantar importantes informações dentro do processo produtivo, bem como
aumentar o lucro na linha de produção dos doces selecionados, devido à redução de perdas
no processo.
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ROAPA ? Reposit?rio de Objetos de Aprendizagem para o ensino de pesca e aquicultura / ROAPA - Repository of Learning Objects for the teaching of fishing and aquacultureAlvim, Silvio Jos? Trindade 06 May 2016 (has links)
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Previous issue date: 2016-05-06 / The use of technology in education has experienced a number of changes. The use of the computer as a learning tool promoter is a constant challenge for educators. The creation, classification and maintenance of digital materials with educational content are laborious but essential tasks for the good use of technologies of information and communication in education, in various levels of education. In this context, the work that follows is intended to propose the creation of a reference model for implementation of a Learning Object Repository (LOR) as well as outlining a production process of these objects and choosing a team based on roles and responsibilities modeled in the process. As methodological approach was made a literature review on the subject. Conceptual maps were used to support the planning of the repository model. For choosing the set of metadata used in the model was made a Systematic Review of Literature (SRL) and after these steps the initial software interface has been validated through a survey instrument using the Likert scale for evaluation of non-functional software requirements applied to a group of educators and students of the academic community of IFES Campus Pi?ma. It is expected that the model will serve as a subsidy for the implementation of a repository for use by technical courses of Aquaculture and Fisheries of aforementioned campus, allowing the search and use of digital educational materials for teachers and students, in a simply and efficiently way / O uso de tecnologia na educa??o tem passado por uma s?rie de mudan?as. O uso do computador como ferramenta promotora da aprendizagem ? um desafio constante para os educadores. A cria??o, classifica??o e manuten??o de materiais digitais com conte?do educacional ? uma tarefa trabalhosa mas fundamental para o bom uso das TIC na educa??o, nos mais variados n?veis de ensino. Nesse contexto, o trabalho que se segue tem por objetivo propor a cria??o de um modelo de refer?ncia para implanta??o de um Reposit?rio de Objetos de Aprendizagem (ROA) bem como delinear um processo de produ??o destes objetos e de escolha de uma equipe, baseada em pap?is e responsabilidades modeladas no processo. Como percurso metodol?gico foi feita uma revis?o bibliogr?fica sobre o assunto. Foram utilizados mapas conceituais para apoiar a planejamento do modelo de reposit?rio. Para a escolha do conjunto de metadados utilizados no modelo foi feito uma Revis?o Sistem?tica de Literatura (RSL) e ap?s essas etapas a interface inicial do software foi validada atrav?s de um instrumento de pesquisa utilizando a escala Likert, para avalia??o de requisitos n?o funcionais de software, aplicada a um grupo formado por educadores e alunos da comunidade acad?mica do IFES Campus Pi?ma. Espera-se que o modelo proposto sirva de subs?dio para implementa??o de um reposit?rio para uso pelos cursos t?cnicos de Aquicultura e Pesca do campus supracitado, permitindo a busca e utiliza??o de materiais digitais educacionais, por professores e alunos, de forma simples e eficiente
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Desenvolvimento de software aplicativo para controle de custeios por atividades identificáveis nos processos de fabricaçãoTakiy, Nelson Hitoshi [UNESP] 24 July 2006 (has links) (PDF)
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takiy_nh_me_ilha.pdf: 1452657 bytes, checksum: d8d3e6894e199ce5407ce0e06ae03261 (MD5) / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / Este trabalho procura auxiliar determinadas ferramentas da Gestão da Qualidade e alguns procedimentos em Engenharia de Produção. Baseado no desafio e na competitividade industrial que é estimulado pela evolução contínua de novas tecnologias, que busca o desenvolvimento e inovação constante de softwares aplicativos. Utilizando-se de técnicas tradicionais de apuração de custos de produção para garantir a lucratividade e qualidade de fabricação, procedeu-se ao estudo e ao entendimento de processos de fabricação e o desenvolvimento do sistema computacional, com a finalidade de armazenar dados e informações, para apurar o custo real de fabricação e poder determinar, com agilidade e precisão, preços de venda competitivos. O principal problema identificado diz respeito às decisões questionáveis na questão da formação de preços de venda de produtos, a partir da sua produção, que são tomadas através de dados e informações históricas de custos de fabricação coletadas informalmente e sem critérios específicos. Dessa forma, justifica-se a informatização e automatização dos procedimentos de controle de custeios, como beneficio às empresas de manufatura, minimizando o esforço de apuração e a propagação de erros em cálculos para a composição dos preços. Conclui-se que a implementação deste controle informatizado agrega valores à empresa, pelo beneficio... / This work tries to aid certain tools of the Administration of the Quality and some procedures in Engineering of Production. Based on the challenge and in the industrial competitiveness that is stimulated by the continuous evolution of new technologies, that looks for the development and constant innovation of softwares applications. Being used of traditional techniques of examination of costs production to guarantee the quality of lucrativity and production, it was proceeded to the study and the understanding of production processes and the development of the computacional system, with the purpose of storing data and information, to hurry the real cost of production and to determine, with agility and precision, competitive sale prices. The main identified problem says respect to the questionable decisions in the subject of the formation of prices of sale of products, starting from its production, that are taken through data and historical information of costs of production collected informally and without specific approaches. In that way, it is justified the informatization and automation of the procedures of control of costings, as I benefit the manufacture companies, minimizing the examination effort and the propagation of mistakes in calculations for the prices composition . It is ended that the... (Complete abstract click electronic access below)
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