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Gajera, Dipesh. "Process costing of microchip." Morgantown, W. Va. : [West Virginia University Libraries], 2006. https://eidr.wvu.edu/etd/documentdata.eTD?documentid=4726.
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Thesis (M.S.)--West Virginia University, 2006.Title from document title page. Document formatted into pages; contains vii, 92 p. : ill. (some col.). Includes abstract. Includes bibliographical references (p. 85-91).
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Drahoňovský, Milan. "Activity Based Costing v procesně řízené společnosti." Doctoral thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-203754.
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ABC is a methodology for calculating of the costs of activities in the organizations. This methodology has a very precise explicitness on the actual used costs. ABC is a methodology that is used mainly in foreign corporations in the private ownership. Its use in the state and their subordinate organizations established in foreign companies is very small and almost not used in domestic organizations. Accurate knowledge of the costs of the various company activities could be crucial in the long term view and directs the organization to success or to failure. In the private sector are costing mechanisms set in different level, but in the public sector are largely neglected. This situation is mainly due to the fact that organizations are managed by hired managers and they are not owned by a private person (or persons) too. They are owned by the state, which functions as the manager is very poor. The current economic situation and changes are forcing organizations to think about the possibilities of using advanced management methods. These trends are captured not only in surveys, identified already as efforts superiors organizations to manage subordinate organizations, but also partially finalized projects in the state sphere. These projects reveal the interested of organizations to further detailed insights into the stream of costs and their final utilization. This dissertation summarizes the findings of ABC for the public sector in universities and research institutions. Summarizes the current status and position for the creation of the ABC model in practice. This thesis includes not only the methodology but also a practical example of the practices described step by step. The results of the calculation according to ABC provide detailed view of costs during the agenda execution and organization also on a detailed calculation of the output of the organization. Thanks to a detailed insight into structured calculation is allowed to lead their active management and positive influence on the future.
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Patrawala, Taher B. "Decision support tool for costing of the pultrusion process." Morgantown, W. Va. : [West Virginia University Libraries], 1999. http://etd.wvu.edu/templates/showETD.cfm?recnum=1166.
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Thesis (M.S.)--West Virginia University, 1999.Title from document title page. Document formatted into pages; contains xix, 143 p. : ill. (some col.). Vita. Includes abstract. Includes bibliographical references (p. 116-123).
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Brass, John. "Modern approaches to the preliminary costing of process vessels." Thesis, Teesside University, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.410912.
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Cost estimation is an expensive and time consuming element of a company's tendering process. The purpose of this study is to reduce the time, and consequently the cost, required to estimate the price of chemical process vessels from the current days or weeks to minutes or seconds. Traditional cost estimation involves calculating the amount ofinetal required, the numberof metres ofwelding, the manhours involved, and soon. Here, more recent methods are explored, involving the relationship between a vessel's overall specification and its price. Hence, a database of costed vessels can be used to find the cost ofproposed new vessels by examining these relationships and applying not only hard and fast mathematical rules, but also more intuitive links. Regression analysis is used to establish a base line by which to judge recent techniques such as neural networks, fuzzy matching, rational polynomials and non-linear functions. Each of the methods is applied to a set ofindustrial data, raising the supplementary 'real world' issue covered here - the constraint of having only a relatively small data set. This in turn leads to the exploration ofprincipal component analysis in order to reduce the number ofparameters required. The resultss howt hatt hem odernm ethodsp, articularly (simple)n euraln etworksa ndr ational equationsh avemuchtoo ffer,w hilstbeingq uick ande asytoi mplement,t heyg enerallyproduce results within the range expected of initial estimates. Some of the techniques described are currently being used by the industrial sponsor on an experimental basis and could also be applied to other areas where a cost database exists
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Malepe, JS. "Perception on the application of cost accounting in the budgeting process of a municipality: A case of the CoT." Tshwane University of Technology, 2014. http://encore.tut.ac.za/iii/cpro/DigitalItemViewPage.external?sp=1001155.
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This study analysed perceptions on the application of cost accounting in the budgeting process, a
case of the City of Tshwane (CoT) municipality. Employee perceptions were analysed to
determine whether recognised costing techniques were being applied, and if so, were those
costing techniques being efficiently and effectively applied. An analysis of the employee
perceptions of the reliability of the currently implemented costing techniques for the preparation
of budget estimates, together with the employees’ perceptions of management’s implementation
and maintenance of the budget estimates, as required by legislation, was also conducted.
The research instruments comprise questionnaires that were distributed to all municipal officials
at CoT who are responsible for budgeting within their municipal department or division, and
semi-structured interviews were conducted with selected officials. Data collected from the
participants were descriptively analysed. This study identified a performance gap between the
potential of the costing techniques nominally being used and the manner in which CoT budget
officials actually apply them. Based on the conclusions drawn from the analysis of the data,
recommendations were made. Some of these recommendations include that officials of the CoT
should improve training on the proper application of currently used costing techniques and that
the CoT should conduct a pilot study aimed at introducing transfer pricing (TP) and standard
costing as their next-generation budget costing techniques. In addition, including decisionmaking
tools, such as cost-volume and profit (CVP) analysis in the costing process can add value
to the budget costing process if applied as a cost-volume and service (CVS) analysis.
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Ludvigsson, Rebecka. "Life Cycle Costing in the evaluation process of new production lines." Thesis, Linnaeus University, School of Engineering, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-101.
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The purpose of this thesis is to develop a Life Cycle Cost model that could be used for investment, budgeting and comparing alternatives. An evaluation of existing models concluded that there was a need for a model that was easy to use and understand but in the same way economical and technical complex. Theoretical and empirical information was gathered in accordance with the purpose and made a base of the model. The model highlights operative, energy and maintenance costs. A case study to test the model has been carried out and selected company for this has been Swedwood International AB which is a part of IKEA. Swedwood currently works with pay back calculations which could lead to wrong decisions during the life length of the investment. The developed LCC model was tested on different techniques for applying an edge on a substrate. The result of the report is that the user will have a clear and structured overview of an investment during its economical life length. A final investment decision demands further tests and evaluations, for example technical test and MCDM. Further researches for the LCC model could be to investigate if the model lacks any critical aspects that should be included. A recommendation for Swedwood is to follow up the developed standards for collecting data at the factories in order to facilitate when investigating for new techniques and comparing between investment options.
Syftet med examensarbetet är att utveckla en livscykelkostnadsmodell som kan användas vid investeringar, budgeteringar och jämförelser. Efter en utvärdering av tillgängliga modeller konstaterades det att behov fanns för en modell som var ekonomisk och teknisk avancerad men ändå användarvänlig. Teori och empiri insamlades i enlighet med syftet och bildade en grund för modellen. Modellen belyser speciellt kostnadsaktiviteter så som operativa, energi och underhållskostnader. En fallstudie för att testa modellen har genomförts och fallföretaget var Swedwood International AB som är en del av IKEA. Swedwood arbetar nu med payback kalkyler vilket kan leda till fel beslut sett till hela investeringens livslängd. Den framtagna LCC modellen testades på olika tekniker för att applicera en kant på ett arbetstycke. Resultatet av rapporten är genom att använda modellen får man en klar och tydlig översikt av alla kostnader under en investerings ekonomiska livslängd. Ett investeringsbeslut kräver ytterligare tester och utvärderingar så som tekniska tester och MCDM. En fortsatt utveckling av modellen kan vara att undersöka om den saknar någon kritisk del som ska var inkluderad. En rekommendation till Swedwood är att följa upp de centralt utvecklade standarder på fabrikerna så att alla samlar in data på samma sätt, vilket skulle underlätta vid implementering av nya tekniker och vid jämförelser av investeringar.
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Crous, Duncan. "Biorefineries : a method to compare process alternatives using different economic scenarios." Diss., University of Pretoria, 2010. http://hdl.handle.net/2263/24528.
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A general overview on biorefineries and cost estimation methods is presented to provide background knowledge needed to create software focused on comparing different biorefinery configurations. The software is implemented in Microsoft Excel 2003 and can account for the capital cost, operating cost and utility requirements of different process operations based on their operating scale. To facilitate consistency in estimating capital costs an equipment factored capital cost method is implemented based on the Guthrie method. Factors used determine the capital cost includes: - purchased equipment cost
- paterials of construction
- operating pressure
- time index factors
Dissertation (MEng)--University of Pretoria, 2011.
Chemical Engineering
unrestricted
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Bauer, Matthew David. "Integration of product and disassembly process design in parametric synthesis." Thesis, Georgia Institute of Technology, 1997. http://hdl.handle.net/1853/17842.
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Ortega, Roberto A. "Including life cycle performance considerations in a product development process." Thesis, Georgia Institute of Technology, 1998. http://hdl.handle.net/1853/18175.
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Schlegel, Richard J. "An Activity Based Costing analysis of the Department of the Navy's Enlisted Detailing Process." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2000. http://handle.dtic.mil/100.2/ADA386637.
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Thesis (M.S. in Management) Naval Postgraduate School, Dec. 2000.Thesis advisors, Gates, William R. ; Liao, Shu S. "December 2000." Includes bibliographical references (p. 79). Also available online.
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Holmberg, Anna, and Amy Zhu. "Implementation of SolidWorks Costing : The Implementation Process and Cost Estimation in Sheet Metal Industry." Thesis, KTH, Maskinkonstruktion (Inst.), 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-156847.
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Cost of products is an important factor for a company’s competitiveness and profitability. Both manufacturers and designers could affect product costs, either by deciding the manufacturing methods or the design of products. Right decisions will win orderings or sell products, but for right decisions to be taken, quick and accurate cost estimations are needed. To facilitate the cost estimation process, SolidWorks developed a new module, SolidWorks Costing, which performs quick cost estimations based on the geometry of 3D-models directly in the CAD-software SolidWorks. This master thesis was commissioned by SolidEngineer, SolidWorks’ reseller. The purpose of this thesis was to find the implementation possibilities of SolidWorks Costing. The possibilities were investigated by studying how cost estimations were made in industry as well as in SolidWorks Costing and by developing an implementation plan for the software. In the pre-study, the functionality of the software was investigated. Cost estimation for sheet metal was further studied and implemented. Interviews with companies in the sheet metal industry were performed to find how cost estimations were currently made, and a case study with two partner companies was performed to test the implementation possibilities. The interviews showed that even if all interviewed companies used their own methods, all companies used the same parameters to estimate production costs. The current methods were irregular and time-consuming; still the manufacturers trusted them completely and were skeptical to computerized cost estimations until the case study was performed. In Case 1 the average accuracy of SolidWorks Costing was 9 % compared to the company’s actual cost calculations, meanwhile the accuracy of Case 2 was the same as the company’s cost estimations. Both partner companies were satisfied with the results and case study partner 2 considered permanent implementation of the software. Based on the experience from the case study and gathered implementation theories, an implementation plan of SolidWorks Costing was also developed.Produktkostnader är idag en viktig faktor som bestämmer både företags konkurrenskraft och lönsamhet. Både tillverkare och konstruktörer kan påverka produktkostnader, antingen genom att bestämma tillverkningsmetoder eller konstruktioner för produkter. Lyckade beslut leder till fler ordrar eller fler sålda produkter, men för att rätt beslut ska göras behövs snabba och tillförlitliga kostnadsuppskattningar. För att underlätta detta beslutstagande har SolidWorks utvecklat en ny modul, SolidWorks Costing, som snabbt gör kostnadsuppskattningar baserade på geometrier av 3D-modeller direkt i CAD-programmet SolidWorks. Detta examensarbete utfördes på uppdrag av SolidEngineer, SolidWorks återförsäljare. Syftet med examensarbetet var att utvärdera implementationsmöjligheterna av SolidWorks Costing. Möjligheterna undersöktes genom att studera hur kostnadsuppskattningar gjordes i industrin och SolidWorks Costing samt genom att utveckla en implementationsplan för programmet. En förstudie gjordes för att undersöka programmets funktionalitet. Kostnadsuppskattning för plåtbearbetning valdes att undersökas vidare och implementeras. Intervjuer med företag inom plåtbearbetningsindustrin gjordes för att ta reda på nuvarande metoder för kostnadsuppskattningar och två pilotstudier gjordes tillsammans med två partnerföretag för at testa implementation av SolidWorks Costing. Intervjuerna visade att även om alla de intervjuade företagen använde sin egen metod för kostnadsuppskattning, använde de sig av samma parametrar när kostnader uppskattades. De nuvarande metoderna var ojämna och tidskrävande, trots detta hade tillverkarna full tilltro till dem och var skeptiska till att använda datoriserade kostnadsuppskattningar ända till pilotstudierna gjordes. I fall 1 blev den genomsnittliga skillnaden mellan SolidWorks Costings resultat och företagets efterkalkyler 9 %, för fall 2 gav SolidWorks Costing samma resultat som företaget. Båda partnerföretagen var nöjda med resultaten och partnerföretag 2 övervägde permanent implementation av SolidWorks Costing. Baserat på erfarenheterna från pilotstudierna och insamlingen av implementationsteorier togs även en implementationsplan för SolidWorks Costing fram.
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Grombíř, Tomáš. "Optimalizace podnikových procesů v LEF s.r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-165130.
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The master thesis deals with optimization of business processes in a food company. For this purpose the attention is paid to the three areas, namely process analysis, implementation of activity based costing model and business process optimization. The theoretical part describes the linkage between process analysis and activity based costing and acts as theoretical framework for practical part of the thesis. Presented cost model is implemented in existing company and information provided by model is used for business process optimization.
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Norcross, Marvin L. "The requirements for acquisition and logistics integration : an examination of reliability management within the Marine Corps acquisition process /." Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2002. http://library.nps.navy.mil/uhtbin/hyperion-image/02Dec%5FNorcross.pdf.
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Eriksson, Alexander. "Developing a product costing model using Process-Based Cost Modeling : A case study of early stage cost estimation in a multinational agricultural cooperative." Thesis, KTH, Industriell ekonomi och organisation (Inst.), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-246009.
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Product costing can be used to estimate potential future costs and revenues associated with a product. In the development of new products early cost estimates can be used to support decision making regarding which products are worth pursuing, and which production processes that are the most profitable. For a firm to make precise early cost estimates both technical and financial expertise is needed; however, in practice there is generally a gap between technology and cost. Process-Based Cost Modeling (PBCM) is a model developed to address this gap and generate costing estimates of higher precision. The model is especially developed for process production technologies. Although promising, PBCM is under researched and its applicability in new contexts are yet to be explored. The purpose of this study was to explore the PBCM’s applicability in new context of process production. This was done through a case study at a multinational agricultural cooperative. The problematization presented by the Case Company was to make early cost estimation of the production process of a main product and its byproducts. Furthermore, the Case Company wanted to compare alternative production designs and use of different raw materials in the production process. To create a product costing model that fully captures the contextual depth of the problem both qualitative and quantitative data was gathered from internal documents, a series of interviews, and observation of one of the sub-processes. The findings of the study resulted in development of a batch costing model, a hybrid between continuous operations and order costing systems. The batch costing proved to be dynamic and allowed comparison of different production and raw material alternatives. Furthermore, the PBCM methodology that resulted in the batch costing model was evident to give a deeper contextual understanding of the relationship between cost and production technology. For the Case Company, the outcome of the study highlighted key areas needing further investigation and process design features that lower operational costs. The results also provide recommendations how to increase the precision of the product costing models when more data are available. Finally, the academic outcome of the thesis provides trajectory in the further research on PBCM and gives new perspective on the use of batch costing in continuous operations.Produktkalkylering kan användas för att uppskatta framtida kostnader och intäkter associerade med en produkt. Vid utveckling av nya produkter och produktionsprocess kan produktkalkylering således användas vid beslutsfattande i situationer där man ska välja vilka produkter som är värda att arbeta vidare med, och vid lönsamhetsberäkningar vid olika tillverkningsprocesser. För att företaget ska kunna göra precisa kostnadsuppskattningar behövs både teknisk och ekonomisk expertis. Detta överses dock ofta i praktiken, vilket leder till en klyfta mellan teknik och kostnad. Processbaserad kostnadsmodellering, eller Process-Based Cost Modeling (PBCM), är en metod som har tagits fram för att överkomma denna klyfta, framförallt inom processproduktion. Även om modellen är lovande så saknas forskning på området, därav behöver PBCM:s applicerbarhet prövas i nya kontexter. Syftet med denna studie var att undersöka PBCM:s applicerbarhet i en ny kontext inom processproduktion. Detta gjordes genom att genomföra en fallstudie på ett multinationellt lantbruksföretag som har verksamhet inom livsmedelproduktion. Fallföretags problematisering byggde på att de ville göra en tidig kostnadsbedömning på tillverkningsprocess som producerar en huvudprodukt och ett antal biprodukter. Tillverkningsprocessen är ännu inte utvecklad och företaget vill således jämföra produktionskostnader vid användning av olika råmaterial och tillverkningsalternativ. För att utveckla en lämplig produktkalkyl till företaget samlades både kvalitativa och kvantitativa data in genom interna dokument, en serie av intervjuer, samt genom observation av en av de underliggande tillverkningsprocesserna. Studien resulterade i en hybridkalkyl som använder sig av både process- och orderkalkylering. Hybridkalkylen visade sig lämplig både för företagets produktionsteknologi, men framförallt tillät jämförelse mellan olika tillverkningsalternativ. Metodiken hos PBCM visade sig även användbar för att förstå hur kostnaden påverkas av produktionsteknologin. För fallföretaget påvisade resultaten områden som behöver undersökas ytterligare. Det ges även rekommendationer hur hybridkalkylen kan finslipas när företaget har mer data tillgängligt. När det kommer till det akademiska bidraget, så ger rapporten riktning för fortsatta forskningen på PBCM och ger nya perspektiv på hur hybridkalkylering kan användas i processproduktion.
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Norcross, Marvin L. "The requirement for acquisition and logistics integration an examination of reliability management within the Marine Corps acquisition process /." View thesis via NPS View thesis via DTIC, 2002. http://handle.dtic.mil/100.2/ADA411182.
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Thesis (M.S. in Management)--Naval Postgraduate School, 2002.Title from title screen (viewed Nov. 8, 2005). "December 2002." Includes bibliographical references (p. 144-152). Also issued in paper format.
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Lundgren, Marcus, and Nilsson Tobias. "Produktkalkylering i mindre hantverksföretag : En fallstudie på Gemla Fabrikers AB." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-53356.
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Course: Degree project in Logistics, the Business Administration and Economics Programme, 4FE19E, VT16 Authors: Marcus Lundgren and Tobias Nilsson Supervisor: Peter Berling Examiner: Helena Forslund Title: Product Costing in Small Craft Companies – A Case Study at Gemla Fabrikers AB Background: Today a competitive price is no guarantee to keep a company profitable. Cost control has become more central and especially cost control considering work put in to the product and tradeoffs connected to the product in question has become central to secure the company’s competitiveness. A useful tool to secure the competitiveness is product costing when making profit analysis, setting price levels as well as other decision making. The challenge is to find a product costing method which fits right and distribute the direct and indirect costs in a fair manner. Purpose: The purpose of this study is by constructing a flowchart over the production process adapt a model for product costing that supports pricing and decision making of the product assortment at Gemla Fabrikers AB, and theoretically raise the discussion of the adapted models suitability in a context of small time manufacturers that is characterized by an artisan production. Method: The study is conducted as a case study at Gemla Fabrikers AB and uses a research strategy containing both qualitative and quantitative approaches. Collected data is mainly obtained via unstructured interviews, direct observations and time studies. A process mapping was made as a start to serve as a foundation for other parts of the study. A product costing method was later adapted to fit the parameters and way of working in a company with high levels of craftsmanship. Conclusions: After mapping the process of the company it was clear that the production was characterized by a time-consuming manufacturing process with a large number of activities. This resulted in an adapted product costing method, which origins from the activity based costing model, in order to distribute the costs in a more correct way based v on the actual time consumption. The adapted model is designed with a distinct activity based distribution on product level where every activity cost is established at a given volume of production, resulting in guidance and basis for cost control and when setting prices. Based on the company in the case study the conclusion was made that this way of working with product costing can be used in other companies with similar production and high level of craftsmanship, merging support activities together and focus on the value adding activities. The cost allocation is made using cause and effect based on the actual time put into the activities where a smaller number of time related cost drivers are used. The model is therefore to consider suitable for increased cost control as well as serving as a foundation for product pricing and decision making.Kurs: Examensarbete i logistik för Civilekonomprogrammet, 4FE19E, VT16 Författare: Marcus Lundgren och Tobias Nilsson Handledare: Peter Berling Examinator: Helena Forslund Titel: Produktkalkylering i mindre hantverksföretag – En fallstudie på Gemla Fabrikers AB Bakgrund: Ett konkurrenskraftigt pris är i dagsläget inte tillräckligt då även en noggrann kostnadskontroll som tar hänsyn till arbetskraftsinsatsen och produktrelaterade avvägningar krävs för att säkerställa konkurrensförmågan. Ett användbart verktyg för detta är upprättandet av produktkalkyler som grund för lönsamhetsanalyser, prissättningsstrategi och beslutsunderlag. Svårigheten ligger dock i att finna rätt kalkyleringsmetod gällande detaljeringsnivån som fördelar en verksamhets direkta och indirekta kostnader på ett rättvisande sätt. Syfte: Syftet med studien är att genom en kartläggning av tillverkningsprocessen anpassa en produktkalkyl för prissättning och beslutsfattande av produktsortimentet på Gemla Fabrikers AB, samt teoretiskt lyfta diskussionen om anpassad modells lämplighet i en kontext för mindre tillverkande företag som karaktäriseras av en hantverksmässig produktion. Metod: Studien utförs enligt en fallstudie på Gemla Fabrikers AB med en flerfaldig forskningsstrategi av kvalitativ art med kvantitativa inslag. Datainsamlingen bygger främst på ostrukturerade intervjuer, direkta observationer och tidsstudier. En processkartläggning genomfördes till en början för att utgöra ett underlag för resterande delar. Vidare anpassades en produktkalkyl utifrån företaget och tillverkningens karaktär vilket slutligen utgjorde ett underlag för modellens lämplighet i en hantverksmässig tillverkningskontext. Slutsatser: Efter genomförd kartläggning av tillverkningsprocessen på fallföretaget framgick det att tillverkningen karaktäriseras av en tidskrävande process med ett stort antal ingående aktiviteter. Detta resulterade i att anpassad produktkalkyl utformades enligt en ABC-modell då slutsatsen blev att fördelningen av kostnaderna skulle göras iii mer rättvisande om dessa fördelades till respektive aktivitet baserat på det faktiska tidsutnyttjandet. Anpassad modell utformades genom en tydlig aktivitetsfördelning utifrån produktnivå där varje aktivitets kostnad fastställs vid en given produktionsvolym vilket möjliggör underlag för en ökad kostnadskontroll, prissättningsstrategi och beslutsunderlag. Baserat på studerat fallföretag drogs slutsatsen att anpassad modell görs lämplig för andra företag i en liknande hantverksmässig kontext utifrån att i högre grad göra sammanslagningar av aktiviteter med ett större fokus på de värdeadderande aktiviteterna. Kostnadsfördelningen sker via ett orsak-verkan samband utifrån det faktiska tidsutnyttjandet där ett mindre antal tidsrelaterade kostnadsdrivare används. Modellen blir då lämplig för ökad kostnadskontroll samt underlag för prissättning och beslutsfattande.
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Horton, Kevin G. "The use of portfolio management with target costed process oriented products under conditions of uncertainty." Master's thesis, This resource online, 1995. http://scholar.lib.vt.edu/theses/available/etd-02022010-020227/.
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Ramashala, Palesa Agnes. "Performance improvement of the toolmakers of the Western Cape through the application of the order fulfilment process and activity based costing." Thesis, Stellenbosch : Stellenbosch University, 2008. http://hdl.handle.net/10019.1/822.
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Thesis (MBA (Business Management))--Stellenbosch University, 2008.ENGLISH ABSTRACT: The South African Government has set a target to halve poverty and unemployment by 2014. In an attempt to achieve this target a number of projects were initiated, one of which is the National Tooling Initiative (NTI). Local structures were established to encourage co-operation and competitiveness among the Small Micro and Medium Enterprises (SMMEs) by using the cluster concept. Consequently the Western Cape Tooling Initiative (WCTI) was formed to focus on and address the needs of the toolmakers in the Western Cape. It was highlighted during the interview with the Chief Executive Officer (CEO) of the WCTI that some of the toolmakers are limited in terms of the size of orders they could handle due to lack of capacity. Discussions and research showed that in addition to the cluster initiative, a model such as the Order Fulfilment Process (OFP) could be used to encourage toolmakers to play a role in the activities within the OFP which they are strong in and collectively tender for contracts which they cannot fulfil on their own. Coupled to the OFP, it was decided that activity based costing would be used to assist with the cost allocation of the activities along the OFP. Furthermore, some of the activities within the OFP would be centralised i.e. order taking and invoicing, while others would be decentralised i.e. manufacturing and distribution. The research study showed that although the office of the WCTI is fully established, there is a need to better understand and analyse the actual state of the toolmakers, their profile and capability. Once this information is available, the WCTI would be in a better position to make meaningful decisions about the appropriate plan of action. Concurrently, the WCTI need to also learn about the business opportunities that are available to the toolmakers and begin to exploit them. The aim of the study was to help improve the performance of the toolmakers through co-operation by using the order fulfilment process model complemented by activity based costing. The objective of the research project was to develop a framework that should be used by the WCTI to encourage co-operation among the toolmakers to improve their competitiveness.
AFRIKAANSE OPSOMMING: Die Suid-Afrikaanse regering het aan hulself die doelwit gestel om teen 2014 armoede en werkloosheid te halveer. In ‘n poging om hierdie doelwitte te bereik, is ‘n aantal projekte van stapel gestuur, waarvan die “National Tooling Initiative” (NTI) een is. Plaaslike strukture is gevestig om samewerking en mededinging aan te moedig tussen die klein-, mikro- en medium- sake-ondernemings (SMMEs) deur die gebruik van ‘n groeperingskonsep. Gevolglik is die “Western Cape Tooling Initiative” (WCTI) tot stand gebring om te fokus op die behoeftes van die gereedskapmakers in die Wes-Kaap en hul behoeftes aan te spreek. In ‘n onderhoud met die Hoof Uitvoerende Beampte van die WCTI is aandag daarop gevestig dat sommige van die gereedskapmakers beperk word in terme van die grootte van bestellings wat hulle kan hanteer as gevolg van hul gebrek aan kapasiteit. Gesprekke en navorsing het getoon dat ‘n model soos die bestellingvoltooingsproses (Order Fulfilment Process (OFP)) gebruik kan word om gereedskapmakers aan te moedig om ‘n rol te speel in die aktiwiteite binne die OFP waarin hulle sterk is en gesamentlik tenders in te dien vir kontrakte wat hulle nie op hulle eie kan hanteer nie. Tesame met die OFP, is daar besluit dat aktiwiteitsgebaseerde kosteberekening gebruik sou word om te help met die bepaling van koste-allokasie van die aktiwiteite binne die OFP. Verder sal sommige van die aktiwiteite van die proses gesentraliseer word, naamlik die neem van bestellings en fakturering, terwyl ander gedesentraliseer sou word, naamlik vervaardiging en verspreiding. Die navorsingstudie het getoon dat, alhoewel die kantoor van die WCTI ten volle gevestig is, daar steeds ‘n behoefte bestaan om die werklike toestand van die gereedskapmakers, hulle profiel en kapasiteit te begryp en te ontleed. Wanneer hierdie inligting beskikbaar is, sal die WCTI in ‘n beter posisie wees om betekenisvolle besluite te neem rakende die gepaste plan van aksie. Verder moet die WCTI ook hulself vergewis van die sakemoontlikhede wat vir die gereedskapmakers beskikbaar is en dit begin benut. Die oogmerk van die studie was om die werkverrigting van die gereedskapmakers deur samewerking te verbeter deur middel van die OFP wat ondersteun word deur aktiwiteitsgebaseerde kosteberekening. Die doel van die navorsingsprojek was om ‘n raamwerk te ontwikkel wat deur die WCTI gebruik kan word om samewerking onder die gereedskapmakers aan te moedig en hul mededingendheid te verbeter.
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Sundqvist, Filip, and Simon Petersson. "Processtiders påverkan på kalkyleringsresultatet." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-12848.
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The purpose of the thesis was to investigate how an enterprise pre-calculate correspond withthe measured post-calculate. This is important for the company as the product should not besold for a too low or at a too high price. The result of the study was focused on finding if thereare any driving factors and if there is any correlation between these factors which could havean affect on the process time. By finding these factors could lead to a better forecastedcalculation.The results of the study shows that the company has a good idea how long time it takes toproduce each product. However, the time study shows that the process time depends on witchoperator that manages the process. This can have an affect on the company’s product cost in anegative way and there will be variation in time for each process. Although there areprocesses which are overestimated or underestimated, this means that the predicted andmeasured results are consistent with some products. It is possible to reduce the variation inprocess time through standardization of process time as well as work methods for eachprocess.In the result chapter it is show two charts of the correlation between the width and rolling,which made the linear regression line. This regression line can be used to improve thecompany’s calculation.Rapportens syfte var att undersöka hur ett företags förkalkyler överensstämmer med denuppmätta efterkalkylen. Det är av vikt för företag då produkterna inte ska säljas till för lågaeller för höga priser. Det ledde till att studien riktades in på att hitta om det fanns någradrivande faktorer, samt om det fanns något samband mellan faktorerna som skulle kunnapåverka processtiden vid varje operation. Genom att använda de tidsdrivande faktorerna kandet leda till ökad säkerhet vid upprättning av förkalkyler.Resultatet av studien visar att företaget som studien berör har en bra uppfattning av hur långtid varje produkt tar att producera. Dock visade tidsstudien att företagets processer skiljer sigtidsmässigt beroende på vilken operatör som använder maskinen. Det påverkar företagetssjälvkostnad på ett negativt sätt, då det blir variation i tidsåtgången för processer. Det finnsdock processer som både är överskattade och underskattade vilket leder till att resultatetöverensstämmer för några produkter vid jämförelse av för- och efterkalkylen. För att minskavariationer tidsmässigt i processerna, kan standardisering av processhastigheter ocharbetsmoment var ett sätt att minska skillnader i för- och efterkalkyler.I resultatet visas även två diagram över hur sambandet mellan tid och valsning respektivebredd vilket gav en linjär regressionslinje. Regressionslinjen kan sedan användas för attförbättra företagets förkalkyler.
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OLIVEIRA, Danielle Severien de Mendonça. "O custo das política de saúde pública: uma análise de custeio no serviço de radiologia do Hospital das Clínicas de Pernambuco." Universidade Federal de Pernambuco, 2016. https://repositorio.ufpe.br/handle/123456789/18888.
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Uma organização hospitalar utiliza recursos de que dispõe para por em prática as políticas de saúde pública. Com o orçamento reduzido, o governo tem buscado formas de implementar suas políticas com o menor custo. O presente trabalho tem como objetivo principal analisar a viabilidade do sistema de custeio baseado em atividades (ABC) na avaliação de políticas de saúde pública no âmbito hospitalar, tendo como referência o serviço de radiologia do Hospital das Clínicas de Pernambuco. A metodologia utilizada para o trabalho foi o estudo de caso, onde os dados foram coletados a partir de entrevistas não estruturadas aos profissionais do setor e também através de análise documental. O trabalho prático seguiu um roteiro a partir das etapas descritas por Kaplan e Cooper (1998), que foram: 1) identificar as atividades; 2) atribuir os custos a cada atividade; 3) identificar os objetos de custos; 4) alocar os custos das atividades aos objetos. Como resultado, obteve-se a comparação entre os custos dos procedimentos radiológicos obtidos pelo método ABC e o custo pago pelo Sistema Único de Saúde (SUS). O estudo possibilitou identificar que a aplicação do método ABC neste serviço de saúde criou uma contribuição para que os gestores deste hospital possam estabelecer comparabilidade dos custos obtidos pelo método de custeio atual do Hospital das Clínicas de Pernambuco e os calculados nesta dissertação, permitindo-lhes, ainda, definir qual dos métodos é o mais adequado para atender as necessidades da organização. Ademais, os resultados comprovam a viabilidade do método como instrumento de monitoramento e avaliação de políticas de saúde pública no âmbito hospitalar.
A hospital organization uses its resources available to put into practice public health policies. Due to reduced budget, the government has sought ways to implement its policies with the lowest cost. This study aims mainly to analyze the feasibility of the activity-based costing system (ABC) in the evaluation of public health policies in hospitals, having as a reference the radiology department of the Hospital das Clínicas de Pernambuco. The methodology used for the study was the case study, which the data was collected from unstructured interviews with the department's professionals and also by documentary analysis. The practical work has followed a script according to the steps described by Kaplan and Cooper (1998), which were: 1) identify the activities; 2) assign costs to each activity; 3) identify the cost objects; 4) allocate the activities costs to the objects. As a result, we obtained a comparison between the costs of radiological procedures obtained by the ABC method and the cost paid by the Unified Health System (SUS). This study allowed us to identify that the application of the ABC method in this health service has created a contribution that allows the managers of this hospital to establish comparability of costs obtained by the actual cost method at the Hospital das Clínicas de Pernambuco and by the cost calculated in this dissertation, allowing them, also to define which method is best suited to meet the organization's needs. Furthermore, the results prove the feasibility of the method as a monitoring tool and evaluation of public health policies in hospitals.
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Hejtmánek, Petr. "Možnost využití ABC v logistickém procesu společnosti Primus CE." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-142223.
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This work focuses on application of Activity based costing method in Primus CE. Within the practical part of the thesis, analysis of selected part of logistics process in the company is performed and activities within the process are mapped and valued. The thesis describes individual steps of valuation. Firstly activities for valuation are defined. In second step, cost-pool related to defined activities is identified. Following this step cost-pool is divided into sub-cost-pools based various cost-drivers which are likely to be common for activities in the groups. Selection of cost drivers is covered and reasoning is provided in the thesis. In the last step, cost of each activity is calculated. The summary of the work includes findings from the process of creating this model as well as findings resulting from valuation itself.
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Navarro, Rosa Jennifer. "Framework for sustainability assessment of industrial processes with multi-scale technology at design level: microcapsules production process." Doctoral thesis, Universitat Rovira i Virgili, 2009. http://hdl.handle.net/10803/8572.
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In a world with limited resources and serious environmental, social and economical impacts, a more sustainable life style is everyday more important. Therefore, the general objective of this work is to develop a methodological procedure for eco-efficiency and sustainability assessment of industrial processes with multi-scale technology at design level. The methodology developed follows the ISO 14040 series for environmental LCA standard. To integrate the three pillars of sustainability the analytical hierarchical process was used. The results are represented in a triple bottom line framework. The methodology was applied to the case study "production of perfume-containing microcapsules" and different scenarios were assessed and compared. Several sustainability indicators were chosen to analyze the impacts. The results showed that this methodology can be used as a decision making tool for sustainability reporting. It can be applied to any process choosing in each case the corresponding set of inventory data and sustainability impact indicators.En un mundo con recursos limitados y graves impactos ambientales, sociales y económicos, un estilo de vida más sostenible es cada día más importante. Debido a esto, el objetivo general de este trabajo es desarrollar un procedimiento metodológico para evaluar eco-eficiencia y sostenibilidad de procesos industriales con tecnología multi-escala a nivel de diseño. La metodología desarrollada sigue la serie ISO 14040 para el medio ambiente. Se utilizó el proceso analítico jerárquico para integrar los tres pilares de sostenibilidad. Los resultados se presentan en un balance triple. La metodología se aplicó al caso de estudio "producción de micro-cápsulas que contienen perfume" y se analizaron y compararon diferentes escenarios. Se seleccionaron diversos indicadores de sostenibilidad para analizar los impactos. Los resultados demostraron que esta metodología puede ser utilizada como herramienta de toma de decisiones y que puede aplicarse a cualquier proceso seleccionando, en cada caso, los datos del inventario y los indicadores.
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De, La Cruz Anglés Alonso, and Vidangos Guerizin Valeria Soria. "Sistema de costos por procesos y su efecto en la rentabilidad del negocio del sector producto plancha de caucho en los distritos de la zona norte de Lima en el 2017." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2019. http://hdl.handle.net/10757/625949.
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El presente trabajo de investigación busca analizar el efecto que tiene el sistema de costos por procesos en las empresas del sector manufacturero de caucho de la zona norte de lima, en la rentabilidad del negocio.
Por ello, también se tomaron en cuenta las características de dicho sistema y ratios como los márgenes, la ROA y el ROE para poder reforzar lo anterior, y ver cuán beneficioso les resulta el uso del sistema además de mejorar su rentabilidad.
Para desarrollar la investigación, se ha tomado como referencia las diversas teorías sobre los costos y las diversas maneras de calcular la rentabilidad en una empresa. Además, se tuvo que hacer una investigación respecto al sector de estas empresas para conocer cómo es que se desarrollan estas y como impactan en su zona.
Por otro lado, la investigación aplica los conceptos desarrollados en un caso práctico donde a través del desarrollo de un caso práctico de costeo de una empresa, se busca mostrar los cambios que hay antes y después de la aplicación del sistema de costos por procesos.
Por lo tanto, el efecto que se busca demostrar es que el sistema de costos por procesos influye en la rentabilidad del sector productor de plancha de caucho de la zona lima norteThe present research work seeks to analyze the effect of the process costing system have on the companies of the rubber manufacturing sector of the north zone of Lima, on the profitability of the business. Therefore, the characteristics of this system and ratios such as margins, ROA and ROE were also taken into account in order to reinforce the above, and to see how beneficial is to use the system as well as to improve their profitability. To develop the research, we have taken as reference the various theories about costs and the different ways of calculating the profitability in a company. In addition, an investigation had to be done regarding the sector of these companies to know how they are developed and how they impact in their zone. On the other hand, the research applies the concepts developed in a practical case where through the development of 2 practical cases of costing of a company, it seeks to show the changes that exist before and after the application of the process costing system. Therefore, the effect sought to be demonstrated is that the process cost system influences the profitability of the rubber plate producing sector of the northern Lima area.
Tesis
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Tern, Karl-Johan, and Andreas Ivarsson. "Kalkylutveckling i tillverkningsindustrin : -En Fallstudie hos HordaGruppen AB." Thesis, Linnéuniversitetet, Ekonomihögskolan, ELNU, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-16620.
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Examensarbete i Ekonomistyrning, 30hp, Ekonomihögskolan vid Linnéuniversitetet Titel: Kalkylutveckling i tillverkningsindustrin – en fallstudie hos HordaGruppen AB Under 1980-talet uppmärksammades kalkylmodellens roll som ekonomiskt styrverktyg. Denna uppmärksamhet ledde till omfattande studier av hur kalkylmodeller kunde utvecklas för att lättare klara av förändringar i företags inre och yttre förutsättningar. Kalkylmodellers utformning påverkas av ett stort antal faktorer som t.ex. strategi, kontext och användning. Därmed blev det intressant att detaljstudera ett enskilt fallföretag för att identifiera hur detta företag arbetar med sin kalkylmodell. Syftet med uppsatsen är att utveckla HordaGruppens kalkylmodell och anpassa denna efter förändringar i företagets verksamhet. Genom kartläggning och utvärdering av kalkylmodellen, företagets kalkylbehov samt kostnadsfördelning utifrån ett processorienterat perspektiv analyseras och utvecklas företagets kalkylmodell. Målsättningen är att nyttan för HordaGruppen av att använda kalkylmodellen som styrverktyg ska öka. Uppsatsen är en kvalitativ studie med fokus på detaljstudier av företagets flöden och processer. Huvudsakligen har ostrukturerade intervjuer och observationer legat till grund för materialet men även insamlad dokumentation som t.ex. information från affärssystemet, kalkylmodellen och organisationsscheman har använts. Den konceptuella referensramen som sammanställs ligger till grund för en analysmodell som beskriver hur empirin ska analyseras. Denna bygger på ett antal olika områden som sedan sammanfogas för att belysa de mer framträdande problemområdena i HordaGruppens kalkylmodell. Den genomförda studien visar ett antal problemområden med potential att förbättra den ekonomiska styrningen ur förändringssynpunkt. Uppsatsen identifierar ett stort behov av att hålla kalkylmodellens grunddata uppdaterad. Samtidigt föreslås förändrad kostnadsfördelning inom flera områden, bl.a. för direkta kvalitetskostnader och omkostnader för produktionsanläggningar. Slutligen föreslås utökad användning av kalkylmodellen som ett sätt att förbättra kalkylens roll som styrverktyg i en föränderlig verksamhet.Thesis in Management Accounting 30hp, School of Business and Economics, Linnaeus University Title: Cost model development within the manufacturing industry – a case study of HordaGruppen AB In the 1980s, a discussion regarding the role of cost modeling as a management accounting tool erupted. This attention led to extensive studies of how costing models were developed to better cope with changes in the company's internal and external conditions. Cost model design is influenced by numerous factors such as strategy, context and purpose. With this in mind, it became interesting to study a case company in detail to identify the usage of the cost model within the company. The main purpose of this thesis is to develop the cost model currently used by HordaGruppen and adjust it to cope with changes in the company environment. Based on HordaGruppens processes and their cost model needs, suggestions for development of the company’s cost accounting tools are made. The goal of this development is that the usefulness of the cost model in HordaGruppens management accounting should increase. The main method of research is a qualitative study focusing on detailed studies of the company's workflows and processes. Information has been gathered mainly through interviews and observations. Other sources of information such as the ERP system, organizational charts and the cost model itself have also been used. The completed study shows potential areas of improvement for management accounting purposes. The main areas of improvement are linked to keeping the underlying data up to date and changes in cost estimation. Finally, to improve management accounting in a changing environment, additional purposes for the cost estimation model is suggested.
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Rumjeet, Shilpa. "Systematic investigation of potential factors that affect the production costs of the bio-based and bio-degradable plastic polyhydroxyalkanoates (PHAs) by a costing analysis based on early process simulation." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/20546.
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A transition is needed to shift the global economy to a more sustainable and clean economy to counteract the depletion of abiotic resources, generation of emissions and waste. Replacing petroleum plastics by bio-plastics is key to this move. This study identifies the bio-based and bio-degradable plastics, polyhydroyalkanoates (PHAs) as promising alternatives to petroleum plastics. PHAs are biologically synthesised polyesters which accumulate intracellularly in the presence of excess carbon from renewable resources and, limited nutrients in the form of nitrogen, phosphorus or sulphur. Different PHA polyesters can be synthesised by varying the growth conditions of the microbial culture. The flexible nature of PHA synthesis results in a large group of PHA polyesters with a variety of properties that span those of petroleum plastics in terms of strength, rigidity, durability and mechanical properties. Due to their versatility, PHAs have a wide range of applications in packaging and coating, health care and hygiene products, fibres, adhesives, components of toner and developer fluids and medical sutures and implant materials. Waste products of PHA production are mostly carbon dioxide and water. PHAs are biodegradable in all living systems including marine environment. PHAs are also bio-compatible and thus are not toxic to living organisms. In spite of the numerous advantages that PHAs offer, they have not yet achieved substantial commercial success due to poor market penetration arising from their high costs of production. The typical PHA sale price ranged from $ 4 to 9/kg in 2014. Factors that have been reported to affect the production costs of PHAs are the PHA content and concentration achieved by the microorganism, the purification and recovery process of PHAs together with the type of carbon substrate used. Additionally, the efficiency of the cell disruption and energy required for the washing steps can also influence the production system and are addressed in this study along with the other factors. The overall PHA production system must also be sustainable minimising its energy, water usage and carbon dioxide emissions. When faced with limited time and resources, insight is needed to identify which of the aforementioned factors or combination of factors are more crucial to optimise in order to lower production costs and environmental burden. Economic assessment is a powerful tool to identify promising economically viable process options and discard unfavourable ones. Since PHA production is not an established technology, process conditions and pilot scale data are not easily available. This study proposes a generic large scale PHA production system that can be simulated using minimum inputs to deliver material and energy inventories which can further be used to investigate the production costs of PHAs. The PHA monomer that was simulated is the most characterised PHA, polyhydroxybutyrate (PHB).
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Mavraj, Betim, and Erlir Zahiti. "Produktkalkylering vid bearbetande småföretag." Thesis, Tekniska Högskolan, Högskolan i Jönköping, JTH, Industriell organisation och produktion, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-23509.
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Background - Swedish trade and industry primarily involves small corporations, including small manufacturing corporations. Currently, most costing models that are used are based on studies accomplished at large corporations. This conveys to the fact that product costing that occurs at small manufacturing corporations is based on all complexities that large corporations bring, which rarely match with small corporations. It occurs that small manufacturing corporations unconsciously rely on incorrect information that has been calculated based on great corporations’ product costing. Product costing is an important part in finance control and is used in order to determine costs that are allocated to the products of the corporation. Purpose - This study investigates how product costing can be adjusted to small manufacturing corporations and how this adjustment can help these corporations to achieve increased cost awareness, which is also the aim of this study. Methodology - In order to achieve the aim a case study has taken place at Diac Metal AB. The approach to this has been abductive. Main focus has been on the varnish process at Diac and its product costing. Findings - By identifying material and information flow a profound understanding of the process activities and its potential cost driver has been achieved. The identification of material and information flow combined with the costing model that has been created on the basis of the facts; competition situation, need for information and experience have made it possible to answer the aim of this study. Conclusion - The conclusion is that visualization of material and information flow enables identification of potential cost drivers that are used when establishing an utter cost allocation. An utter cost allocation is the reason to the fact that increased cost awareness can be achieved, which is a crucial fact in order to achieve growth and profitability.
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Nilsson, Petter, and Olle Albrektson. "Kostnadsbesparingar i en alternativ distributionsstruktur - Bra! Men hur? : En fallstudie på Svenssons i Lammhult." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-65675.
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Bakgrund: Företag kan använda sig av flera olika distributionsprocesser för att leverera produkter till kunder och alla dessa distributionsprocesser innebär olika kostnader, förutsättningar och hinder. Distributionskostnaden består av transport-, hanterings-, lagrings- och informationskostnad och utgör hos många företag en stor andel av de totala produktkostnaderna. Kostnaderna påverkas av hur ett företag väljer att utforma sin distributionsstruktur. Vid utformning av en distributionsstruktur finns det även vissa faktorer att ta hänsyn till, såsom olika kundkrav. Dessa faktorer och kostnader behöver samlas i ett ramverk för att kunna utgöra beslutsunderlag för företag. Syfte: Studien syftar till att utveckla ett teoretiskt ramverk för val av distributionsstruktur. Vidare syftar studien till att applicera ramverket på fallföretaget för att demonstrera hur ramverket kan tillämpas och branschanpassas. Slutligen redovisas möjliga kostnadsbesparingar för fallföretaget och en handlingsplan för att uppnå besparingarna. Tillvägagångssätt: Studien är en fallstudie på möbelåterförsäljaren Svenssons i Lammhult. Utifrån intervjuer och observationer har fallföretagets nuläge kartlagts i form av en processkarta. Därefter har ett teoretiskt ramverk för val av distributionsstruktur utformats och tillsammans med nulägesbeskrivningen har kostnader för alternativa distributionsprocesser beräknats på 30 utvalda produkter. Utifrån kostnadsberäkningarna har en ny distributionsstruktur presenterats tillsammans med en handlingsplan för en övergång till den nya distributionsstrukturen. Slutsats: Den största kostnadsbesparingen, cirka 2.000.000 kr, uppnås vid en övergång till direktleverans för de hemlevererade produkter som i dagsläget endast skickas med produkter från en leverantör. Vidare kostnadsbesparingar är uppnåbara genom att distribuera mindre produkter via upphämtningsplats istället för att dessa levereras hem till kund. För att implementera dessa förändringar kan förhandlingar med leverantörer krävas och kostnader för integrerade informationssystem kan uppstå.Background: Companies can use a variety of distribution processes in order to deliver their products to their customers and all of these distribution processes results in different costs. The distribution costs are transport, handling, storage and information costs and these costs constitute a large share of the total product cost for many companies. Depending on how a company designs their distribution structure the resulting cost varies. There are also several factors that influence the design of a distribution structure, such as various customer requirements. When gathering these factors and costs in a framework it is possible to use the framework when making business decisions. Purpose: The purpose of the study is to develop a theoretical framework designed to choose a distribution structure. Furthermore, the framework will be applied on the case company in order to demonstrate how the framework can be applied on the case company and adapted to an industry. Lastly, possible savings for the case company will be demonstrated and an action plan for reaching these savings will be presented. Methodology: The study is a case study at the furniture retailer Svenssons i Lammhult. A current state map has been created through interviews and observations at the case company. Thereafter a theoretical framework for choosing a distribution structure has been developed, and by using the current state map, cost calculations for alternative distribution processes has been carried out on 30 selected products. Based on the cost calculations a new distribution structure and an action plan has been presented. Conclusions: The largest savings, about 2.000.000 SEK, can be achieved by a transition to direct delivery for home delivered products that are being ordered with products from a single supplier. Further cost savings can be achieved by distributing smaller products through pickup points instead of home delivery. To implement these changes the case company needs to negotiate with their suppliers and investigate costs for implementing integrated information systems with their suppliers.K
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Payne, Rozetta Mary Mechanical & Manufacturing Engineering Faculty of Engineering UNSW. "A knowledge-based engineering tool for aiding in the conceptual design of composite yachts." Publisher:University of New South Wales. Mechanical & Manufacturing Engineering, 2008. http://handle.unsw.edu.au/1959.4/41229.
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Proposed in this thesis is a methodology to enable yacht designers to develop innovative structural concepts, even when the loads experienced by the yacht are highly uncertain, and has been implemented in sufficient detail to confirm the feasibility of this new approach. The new approach is required because today??s yachts are generally lighter, getting larger and going faster. The question arises as to how far the design envelope can be pushed with the highly uncertain loads experienced by the structure? What are the effects of this uncertainty and what trade-offs in the structural design will best meet the overall design objectives? The new approach provides yacht designers with a means of developing innovative structural solutions that accommodate high levels of uncertainty, but still focus on best meeting design objectives constrained by trade-offs in weight, safety and cost. The designer??s preferences have a large, and not always intuitive, influence on the necessary design trade-offs. This in turn invites research into ways to formally integrate decision algorithms into knowledge-based design systems. A lean and robust design system has been achieved by developing a set of tools which are blanketed by a fuzzy decision algorithm. The underlying tool set includes costing, material optimisation and safety analysis. Central to this is the innovative way in which the system allows non-discrete variables to be utilized along with new subjective measures of structural reliability based on load path algorithms and topological (shape) optimisation. The originality in this work is the development of a knowledge-based framework and methodology that uses a fuzzy decision making tool to navigate through a design space and address trade-offs between high level objectives when faced with limited design detail and uncertainty. In so doing, this work introduces the use of topological optimisation and load path theory to the structural design of yachts as a means of overcoming the historical focus of knowledge-based systems and to ensure that innovative solutions can still evolve. A sensitivity analysis is also presented which can quantify a design??s robustness in a system that focuses on a global approach to the measurement of objectives such as cost, weight and safety. Results from the application of this system show new and innovative structural solutions evolving that take into account the designers preferences regarding cost, weight and safety while accommodating uncertain parameters such as the loading experienced by the hull.
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Gullander, Hannah, and Sara Johansson. "The Effects of Installing Automated Ward Solutions for Medicine - A Case Study at Växjö Central Hospital." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-35165.
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Research Questions: Research Question I: How does the material management process of medicine differ between a ward with, and without, an Automated Ward Solution (AWS)? Research Question II: How do time and costs differ in the material management process of medicine between a ward with, and without, an AWS? Research Question III: How has the instalment of a central storage affected the number of orders placed for wards? Purpose: The purpose is to map and compare the material management process of medicine between a ward with, and without, an AWS. Further the mapped processes will be timed, allocated costs by applying TDABC and then compared. The purpose is as well to describe how the instalment of a central storage has affected the frequency of orders placed for wards. Methodology: This project is a qualitative case study as the authors wished to understand the phenomena of having installed AWSs for medicine in a real context. The primary data was collected through interviews, observations and studying of documents; the secondary data was collected through scientific articles and literatures. The collected data answered the research questions with the help of process mapping and TDABC. Conclusion: In the created process maps it is found that the extensiveness of the different processes when compared are similar for both wards; however the allocated costs calculated through TDABC sometimes differ due to the involvement of the Pharmaceutical Unit as it carries a higher capacity cost per minute. Ward 5 can be assumed to have a higher security and accuracy due to the instalment of an AWS and by having laid more responsibility on the Pharmaceutical Unit. The AWS has however led to a larger waste for Ward 5 as it cannot return regular medicine anymore. This project could not directly connect the instalment of a central storage with reduced order lines; however it can be assumed that it has contributed to the decreased order lines placed.
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Sirirojvisuth, Apinut. "Development of hybrid lifecycle cost estimating tool (hlcet) for manufacturing influenced design tradeoff." Diss., Georgia Institute of Technology, 2012. http://hdl.handle.net/1853/44778.
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In complex aerospace system design, making effective decision requires knowledge from all disciplines, both product and process perspectives. Manufacturing knowledge integration is most valuable during the early phase of the design since designers have more freedom, and design changes are relatively inexpensive. Yet, there is still lack of structured methodology that will allow feedback from the process perspective to show the impact of the design decisions in a quantifiable manner. The major metrics in the design decision as far as process is concerned are cost, time, and manufacturability. To incorporate these considerations in the decision making process without sacrificing agility and flexibility required during conceptual and preliminary design phases, a new set of software analysis tools are proposed. To demonstrate the applicability of this concept, a Hybrid Lifecycle Cost Estimating Tool (HLCET) is developed, and integrated to existing design methodology, Integrated Product and Process Development (IPPD). The ModelCenter suite is used to develop software architecture that seamlessly integrate between product and process analysis tools, and enable knowledge transfer between design phases. HLCET integrates high fidelity estimating techniques like process-based and activity-based into a hierarchical lifecycle cost model to increase the sensitivities of the top-down LCC model to changes or alternatives evaluated at the part or component level where tradeoff is required. Instead of applying arbitrary complexity factor to existing CERs to account for difference material or process selection, high fidelity tool can be used to related product and process parameters specific to the design to generate new result that can then be used to update top-level cost result. This new approach to lifecycle cost estimation allows for a tailored study of individual processes typically required for new and innovative designs. An example of a hypothetical aircraft wing redesign demonstrates the utility of HLCET.
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MARANHÃO, Patrícia Bastos de Andrade Albuquerque. "Avaliação dos métodos de custeio na produção de mel: um estudo de caso no município de São João do Rio do Peixe." Universidade Federal de Campina Grande, 2016. http://dspace.sti.ufcg.edu.br:8080/jspui/handle/riufcg/856.
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O agronegócio vem se destacando na economia brasileira registrando grandes avanços quantitativos e qualitativos. Apesar de ser antiga, só nos últimos anos a criação de abelhas vem ganhando maior destaque, transformando a apicultura em uma das atividades da agropecuária mais lucrativas. Os estados da região nordeste, em 2014, ocuparam o segundo lugar em produção, no qual a Paraíba teve uma produção em torno de 650 toneladas de mel. Esse novo cenário requer dos apicultores uma nova postura perante a atividade apícola. Diante desse novo momento, nossa pesquisa teve como objetivo demonstrar de que forma a aplicação dos custeios por absorção e variável podem auxiliar os produtores de mel na Associação dos Apicultores do Vale do Rio do Peixe no município de São João do Rio do Peixe no estado da Paraíba – APIVALE. Esta pesquisa tem caráter exploratório e, devido ao elevado grau de detalhamento, é um estudo de caso, feito a partir de pesquisa documental e entrevista semiestruturada. Adotamos o método quantitativo que permite a demonstração de resultados em números para posteriormente analisá-los. Os resultados indicaram que os sistemas de custeio por absorção e variável podem vir auxiliar os apicultores da APIVALE revelando a margem de contribuição, o ponto de equilíbrio, a margem de lucro, direcionando pontos ineficientes, eliminando custos e otimizando a produção. Como também, servindo como ferramenta de controle para tomada de decisões. Foi possível identificar que das 1.145 colmeias existentes, 57,7% das colmeias não estão produzindo, o que corresponde uma perda de aproximadamente 8.714 kg de mel. E das 42,3% que estão produzindo, 88,88% estão produzindo abaixo da média geral/colmeia que é de 13,2kg/colmeia. Porém, mesmo diante dessa baixa produção, a APIVALE em 2015 apresentou lucro de R$10.840,79 (dez mil oitocentos e quarenta reais e setenta e nove centavos), o que evidencia o potencial da associação e que se os sistemas de custeios por absorção e variável forem utilizadas para tomada de decisão pelos associados da APIVALE, estes terão condição de produzirem de forma eficaz.
Agribusiness has stood out in the Brazilian economy recorded large quantitative and qualitative advances. Despite being old, only in recent years beekeeping is gaining greater prominence, turning to beekeeping in one of the most profitable agricultural activities. The states of the Northeast region in 2014, occupied the second place in production, where Paraíba had a production around 650 tons of honey. This new scenario requires beekeepers a new attitude towards beekeeping. In this new period, our research aimed to show how the application of costing by absorption and variable can help honey producers in the association of beekeepers of Vale do Rio do Peixe in the municipality of São João do Rio do Peixe in Paraíba - Apivale. This research is exploratory and due to the high degree of detail, is a case study, made from documentary research and semi-structured interview. We adopted the quantitative method that allows the income statement in numbers for later review them. The results indicated that the costing systems for absorption and variable can help Apivale beekeepers revealing the contribution margin, the balance, the profit margin, directing inefficient points, eliminating costs and optimizing production. As well as serving as a control tool for decision making. It was possible that the 1,145 existing hives, 57.7% of the hives are not producing, representing a loss of approximately 8714 kg of honey. And 42.3% of which are producing, 88.88% are producing below the overall average/hive is 13,2kg/hive. However, despite of this low production, Apivale in 2015 showed profit 10,840.79 (ten thousand eight hundred and forty reais and seventy-nine cents), which shows the potential of the association and that the costing systems for absorption and variable are used for decision making by the members of Apivale, these will condition to produce effectively.
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Espinoza, Callan Elizabeth Jazmin. "Propuesta de un Sistema de costos basado en la gestión por proceso dentro de la cadena de suministros de los arándanos en Cañete, con la finalidad de incrementar la competitividad de las MYPES y mejorar la administración de sus costos." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2020. http://hdl.handle.net/10757/653447.
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El arándano es un fruto que se está desarrollando en el Perú, con un gran incremento en las exportaciones, el presente trabajo se dirige a las empresas Mypes en Cañete. Estas empresas que están comenzando el negocio no saben cómo gestionar sus costos, haciendo que tengan gastos innecesarios y tomando malas decisiones, es por ello que a través de la siguiente investigación hemos desarrollado la metodología ABC, con el fin de que su gestión pueda mejorar, haciendo a las empresas más competitivas en el mercado.The blueberry is a fruit that is being developed in Peru, with a great increase in exports, this work is aimed at Mypes companies in Cañete. These companies that are starting the business do not know how to manage their costs, causing them to have unnecessary expenses and make bad decisions, that is why through the following research we have developed the ABC methodology, in order that their management can improve, making most competitive companies in the market.
Tesis
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Ukidwe, Nandan Uday. "Thermodynamic input-output analysis of economic and ecological systems for sustainable engineering." Connect to this title online, 2005. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1117555725.
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Thesis (Ph. D.)--Ohio State University, 2005.Title from first page of PDF file. Document formatted into pages; contains xxiii, 306 p.; also includes graphics (some col.) Includes bibliographical references (p. 297-306). Available online via OhioLINK's ETD Center
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Coulmont, Michel. "Évaluation de l'efficacité clinique et mesure de l'efficience des interventions de réadaptation en déficience visuelle pour les personnes âgées." Thèse, Université de Sherbrooke, 2008. http://savoirs.usherbrooke.ca/handle/11143/363.
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Increased needs for health and social services, along with limits to financial resources, force public sector managers to optimize the allocation of financial resources. In this perspective, this research project is aimed at developing tools to evaluate rehabilitation programs dealing with physical disabilities. More specifically, the objectives are first, to examine relationships between the progression of a physically disabled person's functional profile and the rehabilitation services received, and second, to develop a tool to measure the efficiency of the rehabilitation programs offered. In accordance with the disability creation process conceptual framework, clinical results have been measured by measuring the progression of rehabilitation and efficiency has been defined as the relationship between clinical results obtained and the resources or means employed. A prospective cohort study was done on a sample of 100 users 65 years of age or older enrolled in the visual impairment program. The results of the study tend to show that the hours of service delivery allocated to a user contribute positively to the progress of his or her overall functional profile. They also show that a user's overall functional profile at intake is very strongly related to the consumption of financial resources. This relationship has allowed us to establish a system of classification of homogenous typical functional groups that makes relatively reliable predictions based on a unique measurement. Finally, the efficiency measurement tool developed represents a major innovation in evaluating the performance of rehabilitation programs in that it constitutes a benchmark toward attaining quality objectives for care and services while respecting financial constraints.
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Maknavičius, Alius. "Procesinio savikainos kalkuliavimo modelio integravimas ABC metodui." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2011~D_20140627_164905-48505.
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Kiekvienai gamybinę veiklą vykdančiai ar paslaugas teikiančiai įmonei tikslus gaminamos produkcijos ar paslaugų savikainos įvertinimas pinigine reikšme yra itin svarbus klausimas. Savikainos skaičiavimų metodų ir būdų yra labai daug, jų parinkimą įmonei lemia taikomos gamybos pobūdis ir jos organizavimas, įmonės vykdoma veikla, aplinka ir kiti veiksniai. Norint teisingai apskaičiuoti produktų savikainą, visas įmonės patiriamas išlaidas pirmiausia reikia tinkamai identifikuoti, tiesiogines priskirti konkretiems gaminimas, o netiesiogines išlaidas racionaliai paskirstyti tarp numatytų objektų, kurių savikainą reikia apskaičiuoti. Tačiau pagal gamybos pobūdį parinktas savikainos kalkuliavimo metodas dažniausiai nėra pats tinkamiausias netiesioginėms išlaidoms apskaityti ir paskirstyti. Tuo tarpu autoriai tyrę ABC sistemą, savo straipsniuose pažymi, kad šiuo metu su netiesioginių išlaidų paskirstymo užduotimi geriausiai susidoroja būtent ABC metodas. Norint pasinaudoti pagal gamybos pobūdį parinkto metodo (šiuo atveju procesinio fazinio metodo) ir ABC sistemos privalumais susiduriama su problema: mokslinėje literatūroje procesinis ir ABC produkcijos kalkuliavimo metodai pateikiami atskirai, neanalizuojama galimybė šiuos metodus sujungti į vieną savikainos kalkuliavimo modelį. Darbo objektas – procesinio fazinio ir ABC savikainos kalkuliavimo metodų ypatybės bei privalumai. Darbo tikslas – sukurti savikainos skaičiavimo modelį, kuris leistų tiksliai ir efektyviai apskaičiuoti... [toliau žr. visą tekstą]Exact value of production or service costs is important issue for all manufacturing or service companies. There are many methods and approaches of costing. The mode of production, the organization of production, company activities, environment and other factors influence method to use for production costing. In order to get correct calculation of production costs, all costs incurred by company firstly must be properly indentified, direct costs should be assigned, overhead allocated to objects which cost must be calculated. However, method of calculation chosen by nature of the production is not most appropriate for accounting and allocating indirect costs. Meanwhile the authors, who analyzed the ABC system, points out that ABC method the indirect cost allocation task handle most notably. In order to use benefits of ABC method and method chosen by nature of production (in this case process phase costing method) encountered a problem: process costing and ABC methods are presented separately into science or professional literature, no one does not examine the possibility to use these two methods in single production costs calculation model. The object – features and benefits of process phase costing and ABC methods. The aim – to design a costing model which can accurately and effectively calculate the direct cost of products, rationally allocate cost of company activities to production. The objectives: • To analyze the nuances of choice cost calculation method by company... [to full text]
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Pecen, Pavel. "Navržení nástrojů pro řízení internetového obchodu, optimalizace a standardizace procesů pro vybraný podnik." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-124597.
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The aim of this thesis was to provide manager of a particular e-shop a practical overview of the current state of strategic and operational management and to suggest possible solutions to discovered imperfections. Within the analysis of the current state following assessments has been accomplished: evaluations of company's vision, related goals, design and implementation of the strategy, organizational structure and set of procedures in the company, analysis of jobs activities and full time equivalent analysis. In addition, key business processes of the community e-shop have been mapped with employees and costs were assigned to their various activities, thereby to obtain quantification of the average cost per order. Steps were designed to optimise key processes to improve e-shop's operational efficiency.
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Rocha, Leticia Santos da. "Sistema de custeio baseado em atividades para gerenciamento do processo de manutenção de equipamentos medico-assistenciais." [s.n.], 2005. http://repositorio.unicamp.br/jspui/handle/REPOSIP/260546.
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Orientador: Jose Wilson Magalhães BassaniTese (doutorado) - Universidade Estadual de Campinas, Faculdade de Engenharia Eletrica e de Computação
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Resumo: O Centro de Engenharia Biomédica (CEB) da Universidade Estadual de Campinas (UNICAMP) gerencia as atividades de manutenção (corretivas e preventivas) de um parque de cerca de 10.000 equipamentos médicos da área de saúde da Universidade, que inclui dois hospitais, dois centros médicos e uma escola de medicina. Para controlar estes serviços, o setor de Engenharia Clínica do CEB possui um sistema de gerenciamento baseado em uma máquina de estados, no qual todas as ordens de serviço (OS) são caracterizadas por trajetórias compostas pelos estados pelos quais cada OS passa durante a sua execução. Os estados são microprocessos ativados para solução de tarefas específicas. Cada mudança entre microprocessos é denominada, neste sistema, transicão. A nossa hipótese de trabalho foi que seria possível implementar no CEB um método de cálculo do custo das OS utilizando a técnica de custeio por atividade (Activity Based Costing, ABC). Para testar esta hipótese, tomamos as atividades (unidades fundamentais para a composição do custo ABC) equivalentes às transicões. Com esta abordagem fomos capazes de extrair o custo ABC das ordens de serviço, calcular o custo dos serviços prestados, exercitar o conceito de lucratividade (simulando valores de venda para cada OS com base no mercado), explicitar os custos das atividades dos indivíduos dentro dos diversos setores do CEB e estudar o impacto sobre o serviço (conjunto de atividades) de um determinado excedente "planejado", mediante o oferecimento de serviços para o mercado. Tendo em vista a possibilidade de calcular lucros para cada tipo de OS, pudemos estudar a aplicação de um processo de decisão, usando a técnica processo de hierarquia analítica (Ana/ytic Hierarchy Process, AHP) para decidir sobre a escolha da manutenção feita por terceiros ou feita pela equipe da casa. Os exercícios de cálculo de custos em diferentes condições ilustram a possibilidade de uso do ABC para gerenciamento baseado em atividade (Activity Based Management, ABM) e resultaram valores compatíveis com a realidade do sistema público universitário de saúde (e.g. custo das OS, custo do trabalho e atividades no CEB). Concluímos que a estratégia adotada de equivalência entre atividades e transições viabiliza e facilita a implementação do sistema ABC (o que confirma a nossa hipótese) e que, tendo em vista os preços praticados no mercado, um excedente da venda de serviço pode ser gerado, mesmo em um sistema público de saúde como o da UNICAMP, no qual os custos, essencialmente fixos (e.g. pessoal, depreciação, custos gerais), não podem ser reduzidos de modo trivial
Abstract: The Center for Biomedical Engineering (CEB) at 8tate University of Campinas (UNICAMP) manages the maintenance activities (corrective and preventive) of about 10,000 medical devices for the health care area of the university, which is comprised by two hospitais, two medical centers and a medicine school. In order to control these maintenance activities, the Clinical Engineering department makes use of a state machine-based management system in which the service orders (80) are characterized by trajectories (sequence of states) constructed while the 80 is processed. The states are microprocesses, which are activated to solve specific tasks. Each transition between two microprocesses (the state transition) is named, in short, a transition. We worked under the hypothesis that it would be feasible to implement at CEB a method for 80 costing based on the Activity-Based Costing (ABC) technique. To test our hypothesis, we made activity, fundamental token for ABC, equivalent to transition. With this approach, we were able to extract the ABC cost of each 80, to estimate cost for a specific service proposal, to exercise the concept of profitability by simulating selling costs for each 80 based in the current market, to explicit activity costs for individual jobs in CEB, and to study the impact of offering external services upon the total amount of activities of a certain "planned profit". By the analysis of 80 involving third party services, we studied the possibility of using the Analytic Hierarchy Process (AHP) technique to choose between third party or in-house services. The different conditions of ABC application in the present work iIIustrated the possibility of using ABC for Activity-Based Management (ABM), with results compatible with the expected figures for a public university health system (which validated our hypothesis). We conclude that our strategy of equivalence between activity and transition made the ABC feasible and relatively simple. We also found that according to the current market prices it is possible to envisage profit even in a health system such as in UNICAMP, in which costs are essentially fixed (e.g. staff, depreciation, general costs)
Doutorado
Engenharia Biomedica
Doutor em Engenharia Elétrica
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Melo, Reymard Savio Sampaio de 1983. "Guidelines for target costing introduction in the real estate products development proces = Diretrizes para introdução do custeio-meta no processo de desenvolvimento de produtos imobiliários." [s.n.], 2015. http://repositorio.unicamp.br/jspui/handle/REPOSIP/258729.
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Orientador: Ariovaldo Denis GranjaTese (doutorado) - Universidade Estadual de Campinas, Faculdade de Engenharia Civil, Arquitetura e Urbanismo
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Resumo: Os problemas relacionados com a prática tradicional de redução de custos na construção civil e a necessidade de aumentar a competitividade de empresas do setor de real estate nortearam essa pesquisa. Neste sentido, o custeio-meta é uma abordagem promissora para melhorar a competitividade de empresas garantindo que os produtos lançados no mercado não comprometam a margem de lucro da empresa nem a entrega de valor para os clientes. No entanto, há uma escassez de pesquisas visando apoiar as organizações do setor imobiliário que desejam implementar de forma gradual os princípios do custeio-meta no processo de desenvolvimento de produtos imobiliários destinados à venda. Diante disso, o principal objetivo da pesquisa foi propor diretrizes para introdução do custeio-meta no processo de desenvolvimento de produtos imobiliários destinados à venda. A design science foi o método de pesquisa utilizado. A pesquisa foi dividida em três fases: incubação da solução, refinamento da solução e explanação. As diretrizes propostas estão relacionadas as três principais seções do processo do custeio-meta: custeio orientado ao mercado, custeio-meta no nível de produto e custeio-meta no nível de componente.
Abstract: The problems associated with the traditional practice of reducing costs in construction and the need to increase business competitiveness in the real estate sector guided this research. In this sense, the target costing is a promising approach to improving the competitiveness of companies by ensuring that products launched on the market do not jeopardize the company's profit margin or the value delivery to customers. However, there is little research to support the real estate industry organizations wishing to implement gradually the target costing principles in real estate product development process. Thus, the main objective of the research was to propose guidelines for introduction of target costing in the real estate products development process. Design science was the research method applied. The research was divided into three phases: solution incubation, solution refinement and explanation. The proposed guidelines are related to the three main sections of target costing process: market-driven costing, product-level target costing and component-level target costing
Doutorado
Doutor em Engenharia Civil
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Borges, Marcelo Alexandre. "Método ABC (activity-based costing) aplicado ao processo de logística de distribuição : o caso da indústria de computadores." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2003. http://hdl.handle.net/10183/4023.
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Generali, Laura. "Analisi tecnico-economica del processo produttivo per la determinazione dei costi pieni di produzione con approccio activity based: applicazione al settore alimentare." Master's thesis, Alma Mater Studiorum - Università di Bologna, 2021.
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L’elaborato si pone l’obiettivo di determinare il costo pieno di produzione, attraverso un’analisi tecnico-economica del processo produttivo per un’azienda che opera nel settore alimentare delle pizze surgelate. Dopo aver analizzato il mix produttivo, i processi di trasformazioni delle materie prime in prodotto finito e l’attività svolta dalle funzioni ausiliarie al reparto produttivo, è stato possibile individuare il modello di calcolo dei costi unitari adottato dall’azienda. Alla luce di un sistema di calcolo che nasconde la redditività effettiva dei prodotti si è voluto introdurre l’azienda ad una nuova logica di valutazione. In particolare, sono state sviluppate considerazioni per famiglie di prodotto rispetto ai coefficienti correttivi da applicare al costo unitario delle materie prime e all’allocazione dei costi generali di produzione con approccio Activity Based. Il modello creato è basato su un trade-off tra accuratezza delle informazioni e facilità di comprensione, commisurato alle risorse attualmente disponibili, in modo da favorirne l’adozione. Calcolo dei valori e costruzione di nuove schede costo, costituiscono la struttura di base di un modello che potrebbe fornire al management uno strumento di supporto per le decisioni strategiche mettendo in risalto una riduzione delle marginalità. A dimostrazione dell’importanza di disporre di un modello di calcolo dei costi rappresentativo della complessità dell’intero sistema produttivo vi è il risultato ottenuto per il prodotto più venduto dall’azienda che vede il proprio margine ridursi dal 37% al 6,5%. L’approccio bottom-up adottato nel corso dell’analisi ha evidenziato tematiche legate ai processi che potranno essere oggetto di approfondimenti volti al miglioramento continuo delle attività dell’organizzazione attraverso cui ottenere anche una riduzione dei costi capace di generare marginalità di esercizio maggiori.
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Franco, Marco Aurélio Palos. "Uma abordagem baseada em atividades para gestão e determinação de custos do processo na engenharia de requisitos." Universidade de São Paulo, 2007. http://www.teses.usp.br/teses/disponiveis/3/3152/tde-08012008-170424/.
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No desenvolvimento de um sistema que envolve Software e Hardware, muitas vezes, o que se tem é uma idéia muito vaga sobre o que será feito. Neste sentido, a Engenharia de Requisitos (ER) foi criada para fazer a ligação entre o que o cliente deseja e o que será implantado. O processo de ER sempre foi destacado na literatura por fornecer uma decomposição não linear em relação a ER que cobre desde a concepção inicial do projeto até a especificação dos requisitos. Apesar de estudos sobre o uso da ER indicarem um grande ganho em relação ao desenvolvimento de projetos em termos de prazo de entrega do projeto e qualidade dos produtos finais, muito pouco foi feito a respeito de justificar ao cliente o esforço gasto até a especificação. Nesse sentido, uma análise do custo do processo de ER torna-se importante. Mas, para determinar o custo do processo de ER, deve-se lançar mão de um sistema de custeio em que as atividades são os principais fatores para se fazer uma análise mais adequada. Dessa forma, o sistema de custeio baseado em atividades (ou Activity Based Costing (ABC)) é uma maneira de chegar ao objetivo de fornecer um sistema de custeio adequado ao processo de ER. Assim, este trabalho visa aplicar os conceitos do sistema ABC para todo o processo de ER. Este estudo sugere que o uso do ABC para um processo de ER bem estruturado pode direcionar a uma estimativa de custo mais realística.During a software and hardware system development, in many times, there is a very opaque idea about what it will be done. In this case, the concept of Requirements Engineering (RE) was created in order to bridge the gap between what the client wishes and what will be implemented. The RE process is always highlighted on the literature as a mean to provide a non-linear decomposition of the RE which cover from an initial conception of the project to the requirements specification. Despite of studies related to the using of the RE have shown reduction of delivery time of projects and quality gain in the final products, very few have been done to justify to the client all effort until the system specification has finished. In this sense, a cost analysis of the RE process become important. However, in order to estimate a cost of the RE process, it is necessary to use an accounting system which activities are the main factor to provide an accurate analysis from them. In this case, an activity-based costing (ABC) system can provide a way to give an accounting system which is suited to the RE process. Therefore, the goal of the present work is to apply the ABC concepts to the whole RE process. The present work suggests that a well structured RE process can indicate a best actual cost estimation.
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Féniès, Pierre. "Une méthodologie de modélisation par processus multiples et incrémentiels : application pour l'évaluation des performances de la Supply Chain." Phd thesis, Université Blaise Pascal - Clermont-Ferrand II, 2006. http://tel.archives-ouvertes.fr/tel-00717428.
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L'étude de la littérature montre que l'aide à la décision pour la Supply Chain (SC) ignore l'évaluation des flux financiers. Cette thèse propose une approche transdisciplinaire permettant l'évaluation des flux physiques et financiers de la SC. Nous proposons une méthodologie de modélisation par processus multiples et incrémentiels ainsi qu'un environnement de modélisation qui ont pour but d'évaluer flux physiques et financiers d'une SC. L'évaluation de la performance est réalisée par un modèle générique décisionnel combinant modèles du contrôle de gestion et couplages de modèles de simulation et d'optimisation. La mise en oeuvre de ces modèles se matérialise par une suite logicielle appelé Advanced Budgeting and Schedeling (ABS) qui constitue, par l'intégration des flux financiers dans l'aide à la décision, une évolution dans les logiciels pour la SC. Nous concevons deux ABS, l'un pour une SC industrielle d'une multinationale, l'autre pour la SC du Nouvel Hôpital d'Estain.
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Fiani, Nicola. "Analisi costi-benefici per protezioni passive antincendio nel trasporto stradale di GPL." Master's thesis, Alma Mater Studiorum - Università di Bologna, 2012. http://amslaurea.unibo.it/3981/.
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Souza, Rubens Feitosa de. "Contribuições da interação da teoria das opções reais e do Target Costing à definição de um processo de precificação que maximize o resultado da empresa." Pontifícia Universidade Católica de São Paulo, 2013. https://tede2.pucsp.br/handle/handle/1537.
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Previous issue date: 2013-06-03The aims of this work is to show the contributions that the interaction between real options theory and target costing may offer in the pricing process. The justification for this issue lies in the lack of studies on the subject, because there are many works on the target costing and the real options theory, however, in the literature no studies were found that explicitly describe the interaction between the real options theory and target costing. To get to the objective of the work, spoke out about the pricing from the perspective of cost, the investment analysis and the economic viewpoint, it was demonstrated throughout the work the various techniques and theories on pricing, supported on a deductive method, descriptive and exploratory. At the end of the work, using the assumptions of target costing as premises of managerial flexibility of real options theory, proved a great contribution to the pricing process because decision makers might have a far more complete variables that impact the price and make the right decision on market possibilities
O presente trabalho tem como objetivo mostrar as contribuições que a interação entre a teoria das opções e o target costing podem oferecer ao processo de precificação. A justificativa para este tema reside na escassez de trabalhos sobre o assunto, pois, existem muitos trabalhos sobre o target costing e sobre a teoria das opções reais, porém, na literatura não foram encontrados trabalhos que descrevam explicitamente a interação entre a teoria das opções reais e o target costing. Para chegar-se ao objetivo do trabalho, discorreu-se sobre a precificação pela ótica de custos, pela análise de investimentos e pela ótica econômica, ou seja, demonstrou-se ao longo do trabalho as diversas técnicas e teorias sobre precificação, amparado em um método dedutivo, do tipo descritivo e exploratório. Ao final do trabalho, utilizando os pressupostos do target costing como premissas de flexibilidade gerencial da teoria das opções reais, demonstrou-se uma grande contribuição ao processo de precificação pois, os tomadores de decisão puderam ter uma visão bem mais completa das variáveis que impactam no preço e tomar a decisão correta via as possibilidades de mercado
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Pattuelli, Marco. "Analisi costi-benefici della coibentazione antincendio di autobotti per il trasporto di GPL." Master's thesis, Alma Mater Studiorum - Università di Bologna, 2015. http://amslaurea.unibo.it/8992/.
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Il GPL, a causa della sua infiammabilità, può dare luogo a scenari d’incendio e di esplosione. Particolarmente pericoloso è lo scenario del BLEVE – Boiling Liquid
Expanding Vapor Explosion, seguito da un incendio del tipo fireball.
Una strategia per la riduzione del rischio imputabile a tale scenario è rappresentato
dall’applicazione di protezioni passive antincendio. Le misure di protezione passive antincendio sono costituite dall’applicazione al recipiente di GPL di una coibentazione termica, che ritardi il tempo di cedimento dell’apparecchiatura nel caso di esposizione al
fuoco e quindi riduce la frequenza del BLEVE e della conseguente fireball, fornendo un
lasso di tempo sufficiente per consentire l'avvio di azioni di mitigazione.
Nel presente lavoro di tesi si è effettuata l’analisi costi-benefici dell’applicazione di
protezioni passive alle autobotti per il trasporto stradale di GPL. Si è applicato un metodo
semplificato per l’analisi sopracitata, considerando l’influenza delle incertezze sul
risultato finale In particolare sono state considerate le incertezze derivanti dal modello
d‘irraggiamento, dal modello di danno e dalle assunzioni in merito alla descrizione della
popolazione nell’area di impatto dell’incidente.
Il lavoro di tesi è così strutturato. Nel capitolo 1, di carattere introduttivo, sono riportate
informazioni sul GPL, sugli scenari incidentali a cui dà origine e sulle protezioni passive
antincendio. Nel capitolo 2 vengono descritti i modelli matematici per la simulazione
della fireball, considerando sia i modelli per la stima dell’irraggiamento che quelli per il
calcolo della probabilità di morte. Il capitolo 3 contiene la descrizione del modello
semplificato di analisi costi-benefici ed il calcolo dell’area di impatto equivalente della fireball. Il capitolo 4 contiene l’applicazione del modello di analisi costi-benefici ad
alcuni casi di studio reali. Il capitolo 5, infine, contiene le considerazioni conclusive.
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Franck, Frederico Dore. "Estruturação de um sistema de custeio e de gestão por indicadores para o processo de produção de uma usina sucroenergética." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2013. http://hdl.handle.net/10183/96419.
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Com o mercado cada vez mais competitivo, a visão das empresas de gerir o negócio com foco nos processos faz com que seja necessária a estruturação dos sistemas de custeio e a gestão de custos através de indicadores de desempenho operacional para apoiar a tomada de decisão estratégica. Neste sentido, o estudo desenvolve uma análise dos processos de produção com o objetivo de estruturar um sistema de custeio e a gestão de indicadores de custo para uma empresa do setor sucroenergético. O trabalho se inicia com uma revisão teórica, destacando os elementos principais de sistemas de custeio (princípios e métodos de custeio) e a importância da gestão destes custos através dos indicadores de desempenho nos processos produtivos. Posteriormente, realiza-se a identificação dos processos de produção, com a apropriação específica de custo de cada atividade, consolidando o custo total de produção e identificando anomalias que causam perda de rendimento desses processos e que podem ser controladas através da gestão de indicadores. O estudo finaliza com algumas considerações sobre a utilização de sistemas de custeio e de indicadores de processos de produção, apresentando recomendações para estudos futuros.With the market increasingly competitive, the vision of the company to manage the business with a focus on processes makes it necessary to structure the costing systems and cost management through operational performance indicators to support strategic decision making. In this sense, the study develops an analysis of production processes with the aim of designing a costing system and management cost indicators for a company's sugarcane industry. The work begins with a theoretical review, highlighting the key elements of costing systems (principles and costing methods) and the importance of managing these costs through performance indicators in production processes. Subsequently carried out to identify the production processes, with the appropriation of specific cost of each activity, consolidating the total cost of production and identifying abnormalities that cause yield loss and that these processes can be controlled through management indicators. The study concludes with considerations on the use of costing systems and indicators of production processes, presenting recommendations for future studies.
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Cataldo, Gómez Pedro Hugo. "Modelamiento de un Sistema de Costeo Basado en Actividades para el Proceso de Flotación de la Compañía Minera Doña Inés de Collahuasi." Tesis, Universidad de Chile, 2008. http://www.repositorio.uchile.cl/handle/2250/101969.
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Fabbi, Andrea. "Ottimizzazione dei costi di gestione e di manutenzione nell'edilizia ospedaliera." Master's thesis, Alma Mater Studiorum - Università di Bologna, 2018.
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Obiettivo del presente elaborato è la definizione di un sistema di valutazione dei requisiti di manutenibilità e flessibilità degli elementi tecnici, con particolare riferimento all’edilizia sanitaria, settore nel quale le spese di gestione e di manutenzione si sono rivelate estremamente elevate. Al fine di individuare i requisiti di manutenibilità fissati dalla committenza, è stata eseguita un’analisi su alcune gare di appalto, per ricavarne i criteri con cui vengono definiti i costi di esercizio. Nonostante le prescrizioni recentemente introdotte dalla normativa nazionale per l’affidamento di lavori pubblici, l’analisi ha evidenziato che nel settore dell’edilizia sanitaria le Stazioni appaltanti non si sono ancora adeguate, con la conseguenza che, ad oggi, nessuna delle procedure di affidamento analizzate prende in considerazione i costi di manutenzione e di gestione in fase di aggiudicazione. Si è quindi dimostrata la necessità di introdurre sperimentalmente un sistema di valutazione, con l’obiettivo di stimare in termini di flessibilità e manutenibilità le scelte progettuali. Definiti i requisiti oggetto di valutazione si è poi cercato di valutarne l’applicabilità ad un caso studio di edilizia ospedaliera con il duplice fine di stabilire lo stato dell’arte attuale. È stato possibile così evidenziare le carenze procedurali in fase di aggiudicazione nell’edilizia ospedaliera e, parallelamente, proporre un sistema attraverso il quale porre rimedio a tali mancanze. L’applicazione dei principi qui esposti consentirebbe alle stazioni appaltanti e ai progettisti di definire scelte progettuali che qualitativamente rispondono alle necessità di una facile manutenzione e flessibilità architettonica nell’ottica di una riduzione dei costi di trasformazione, di gestione e di manutenzione delle strutture ospedaliere.
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Sardelli, Neto João Antonio. "Contribuição a mensuração de desempenho de processos: aplicação em instituição de ensino superior." Pontifícia Universidade Católica de São Paulo, 2006. https://tede2.pucsp.br/handle/handle/1636.
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Previous issue date: 2006-06-12Due to the incapacity of the public sector to provide resources to support the demand for higher education, during the ten last years, the private education system became protagonist of an unprecedented expansion. Such an expansion created a situation of intense competition, in which only those institutions that may maintain a certain standard of quality for education will survive, supported by an appropriate system for the monitoring of the critical factors for success. The central focus of this study is to perform a test based upon a theoretical reference in order to observe and to treat the processes that affect the performance of a higher education institution, through a bibliographic research and submitting a proposal for a model that may be of interest of the managers of said entities. The proposal advances within the context of higher education institutions, in respect to Measuring the Performance of academic support Processes, in order to identify opportunities to eliminate wastes and to have a continuous improvement. The contribution of the Managerial Accounting for the implementation and monitoring of operational improvement initiatives is examined within a strategic point of view. General principles of Process Management are broached as a manner to create a conceptual basis for the elaboration of indexes that comply with the information requirements to guide the management process. The study submits an analysis of the results achieved, showing the possibility to eliminate wastes and to have a continuous improvement. The concept of Contribution Costing was applied for the classification of courses, by order of absolute value of its contribution towards the final result. The model has shown itself to be appropriate for the recommended objectives
Devido à incapacidade do setor público em prover recursos para suportar a demanda por ensino superior, nos últimos dez anos, o ensino privado acabou sendo protagonista de uma expansão sem precedentes. Este crescimento estabeleceu uma situação de intensa competitividade, devendo sobreviver apenas as instituições que consigam manter um padrão de qualidade no ensino, apoiada num sistema adequado para monitoramento dos fatores críticos de sucesso. O foco central do presente estudo é realizar um ensaio a partir de um referencial teórico para observação e tratamento dos processos que afetam o desempenho de uma instituição de ensino superior, mediante pesquisa bibliográfica e proposição de um modelo que possa ser do interesse dos gestores destas entidades. A proposta se desenvolve no contexto das instituições de ensino superior, no que se refere à Mensuração de Desempenho de Processos de apoio acadêmico, visando identificar oportunidades para eliminação de desperdícios e melhoria contínua. A contribuição da Contabilidade Gerencial para a implementação e monitoramento de iniciativas de melhorias operacionais é examinada dentro de um enfoque estratégico. Princípios gerais da Gestão por Processos são abordados como forma de criar um arcabouço conceitual para elaboração de indicadores que atendam os requisitos de informação para orientar o processo de gestão. O estudo apresenta uma análise dos resultados obtidos, através do modelo proposto para planejamento e controle dos processos selecionados, demonstrando potencial para eliminação de desperdícios e melhoria contínua. O conceito de Custeio por Contribuição foi aplicado para classificação dos cursos por ordem do valor absoluto da sua contribuição para o resultado. O modelo revelou-se adequado para os objetivos a que se propõe
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Bianchi, Maria Chiara. "Studio di un impianto di depurazione a fanghi attivi:ottimizzazione del processo e minimizzazione dei costi." Master's thesis, Alma Mater Studiorum - Università di Bologna, 2010. http://amslaurea.unibo.it/931/.
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