178 resultados para Costing methods


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Heikkenevä kysyntä sekä koveneva hintakilpailu erityisesti painopaperin markkinoilla on luonut paperinvalmistajalle haasteita kustannusten alentamisen sekä kannattavuuden parantamisen osalta. Sijaintinsa vuoksi yritys on halunnut erityisesti parantaa kustannustehokkuuttaan logistiikan osalta, minkä tueksi tämä diplomityö on tehty. Tutkimuksen tarkoituksena on analysoida paperitehtaan toimitusketjuja kustannusjohtamisen näkökulmasta. Tavoitteena on ollut arvioida kahden vaihtoehtoisen toimitusketjun, suoran ja välivarasto-toimituksen, vaikutusta syntyvien kustannusten, ketjuun sitoutuneen pääoman sekä asiakaskannattavuuden kautta. Tutkimus toteutettiin case-tutkimuksen kaltaisena soveltuvin osin, hyödyntämällä kvantitatiivisia menetelmiä. Projektia varten valittiin paperinvalmistajan painopaperin tuloslinjalta kymmenen kohdeasiakasta, joille vaihtoehtoisia toimitusketjuja voidaan soveltaa. Toimitusketjut rajattiin käsittämään valmiin tuotteen asiakastoimitukset ja niistä aiheutuvat kuluerät. Kustannus- ja pääoma-analyysin suunnittelussa hyödynnettiin toimitusketjuihin sekä kustannusjohtamiseen liittyvää teoreettista kirjallisuutta. Ensisijaisena viitekehyksenä kustannusten analysoinnissa sovellettiin toimintolaskentaa ja pääoman sitoutumisen arvioinnissa kiertoajan tunnuslukuja. Käsiteltävä informaatio kerättiin yrityksen sisäisistä raporteista sekä toiminnanohjausjärjestelmästä taulukkolaskentaohjelmaan, jossa laskelmat tehtiin. Tutkimuksen avaintuloksena kahdeksan case-asiakkaan kohdalla suora toimitus osoittautui kustannuksiltaan välivaraston kautta kulkevaa edullisemmaksi. Lisäksi havaittiin suoran toimituksen nopeuttavan teoriassa pääoman kiertoa toimitusketjussa lyhyemmän läpimenoajan ansiosta. Johtopäätöksenä kustannus- ja pääomahyötyjen vaikutuksen vuoksi suorien toimitusten hyödyntäminen on edullista soveltuvien asiakkaiden kohdalla. Tutkimuksessa kustannusinformaation kerääminen kokonaisvaltaisesti osoittautui haasteelliseksi, sillä kaikkien toimitusketjun kustannuserien tietoja ei ollut laajasti saatavilla. Toimeksiantajan näkökulmasta merkittävät kohteet jatkotutkimukselle ovat kustannusten oikeellisuuteen ja kohdistamiseen sekä asiakkaiden maksukäytäntöihin ja ehtoihin liittyvä seuranta.

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Virtual environments and real-time simulators (VERS) are becoming more and more important tools in research and development (R&D) process of non-road mobile machinery (NRMM). The virtual prototyping techniques enable faster and more cost-efficient development of machines compared to use of real life prototypes. High energy efficiency has become an important topic in the world of NRMM because of environmental and economic demands. The objective of this thesis is to develop VERS based methods for research and development of NRMM. A process using VERS for assessing effects of human operators on the life-cycle efficiency of NRMM was developed. Human in the loop simulations are ran using an underground mining loader to study the developed process. The simulations were ran in the virtual environment of the Laboratory of Intelligent Machines of Lappeenranta University of Technology. A physically adequate real-time simulation model of NRMM was shown to be reliable and cost effective in testing of hardware components by the means of hardware-in-the-loop (HIL) simulations. A control interface connecting integrated electro-hydraulic energy converter (IEHEC) with virtual simulation model of log crane was developed. IEHEC consists of a hydraulic pump-motor and an integrated electrical permanent magnet synchronous motorgenerator. The results show that state of the art real-time NRMM simulators are capable to solve factors related to energy consumption and productivity of the NRMM. A significant variation between the test drivers is found. The results show that VERS can be used for assessing human effects on the life-cycle efficiency of NRMM. HIL simulation responses compared to that achieved with conventional simulation method demonstrate the advances and drawbacks of various possible interfaces between the simulator and hardware part of the system under study. Novel ideas for arranging the interface are successfully tested and compared with the more traditional one. The proposed process for assessing the effects of operators on the life-cycle efficiency will be applied for wider group of operators in the future. Driving styles of the operators can be analysed statistically from sufficient large result data. The statistical analysis can find the most life-cycle efficient driving style for the specific environment and machinery. The proposed control interface for HIL simulation need to be further studied. The robustness and the adaptation of the interface in different situations must be verified. The future work will also include studying the suitability of the IEHEC for different working machines using the proposed HIL simulation method.

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This thesis studies the possibility to use lean tools and methods in a quotation process which is carried out in an office environment. The aim of the study was to find out and test the relevant lean tools and methods which can help to balance and standardize the quotation process, and reduce the variance in quotation lead times and in quality. Seminal works, researches and guide books related to the topic were used as the basis for the theory development. Based on the literature review and the case company’s own lean experience, the applicable lean tools and methods were selected to be tested by a sales support team. Leveling production, by product categorization and value stream mapping, was a key method to be used to balance the quotation process. 5S method was started concurrently for standardizing the work. Results of the testing period showed that lean tools and methods are applicable in office process and selected tools and methods helped to balance and standardize the quotation process. Case company’s sales support team decided to implement new lean based quotation process model.

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The experiences of several healthcare organizations were considered to distinguish the most frequently used lean tools, the success and failure factors, and the obstacles that may appear while implementing lean. As a result, two approaches to “go lean” were defined, and analyzed from the prospective of the applicability to healthcare processes. Industrialization of healthcare was studied, and the most promising digital technology tools to improve healthcare process were highlighted. Finally, the analysis of healthcare challenges and feasible ways to address them was conducted and presented as the main result of this work. The possible ways of implementation of the findings and limitations were described in the conclusion.

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Nowadays the energy efficiency has become one of the most concerned topics. Compressors are the equipment, which is very common in industry. Moreover, they tend to operate during long cycles and therefore even small decrease in power consumption can significantly reduce electricity costs during the year. And therefore it is important to investigate ways of increasing the energy efficiency of the compressors. In the thesis rotary screw compressor alongside with different control approaches is described. Simulation models for various control types of rotary screw compressor are developed. Analysis of laboratory equipment is conducted and results are compared with simulation. Suggestions of the real laboratory equipment improvement are given.

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Traditional methods for studying the magnetic shape memory (MSM) alloys Ni-Mn-Ga include subjecting the entire sample to a uniform magnetic field or completely actuating the sample mechanically. These methods have produced significant results in characterizing the MSM effect, the properties of Ni-Mn-Ga and have pioneered the development of applications from this material. Twin boundaries and their configuration within a Ni-Mn-Ga sample are a key component in the magnetic shape memory effect. Applications that are developed require an understanding of twin boundary characteristics and, more importantly, the ability to predictably control them. Twins have such a critical role that the twinning stress of a Ni-Mn-Ga crystal is the defining characteristic that indicates its quality and significant research has been conducted to minimize this property. This dissertation reports a decrease in the twinning stress, predictably controlling the twin configuration and characterizing the dynamics of twin boundaries. A reduction of the twinning stress is demonstrated by the discovery of Type II twins within Ni-Mn-Ga which have as little as 10% of the twinning stress of traditional Type I twins. Furthermore, new methods of actuating a Ni-Mn-Ga element using localized unidirectional or bidirectional magnetic fields were developed that can predictably control the twin configuration in a localized area of a Ni-Mn-Ga element. This method of controlling the local twin configuration was used in the characterization of twin boundary dynamics. Using a localized magnetic pulse, the velocity and acceleration of a single twin boundary were measured to be 82.5 m/s and 2.9 × 107 m/s2, and the time needed for the twin boundary to nucleate and begin moving was less than 2.8 μs. Using a bidirectional magnetic field from a diametrically magnetized cylindrical magnet, a highly reproducible and controllable local twin configuration was created in a Ni-Mn-Ga element which is the fundamental pumping mechanism in the MSM micropump that has been co-invented and extensively characterized by the author.

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The aim of this thesis is to propose a novel control method for teleoperated electrohydraulic servo systems that implements a reliable haptic sense between the human and manipulator interaction, and an ideal position control between the manipulator and the task environment interaction. The proposed method has the characteristics of a universal technique independent of the actual control algorithm and it can be applied with other suitable control methods as a real-time control strategy. The motivation to develop this control method is the necessity for a reliable real-time controller for teleoperated electrohydraulic servo systems that provides highly accurate position control based on joystick inputs with haptic capabilities. The contribution of the research is that the proposed control method combines a directed random search method and a real-time simulation to develop an intelligent controller in which each generation of parameters is tested on-line by the real-time simulator before being applied to the real process. The controller was evaluated on a hydraulic position servo system. The simulator of the hydraulic system was built based on Markov chain Monte Carlo (MCMC) method. A Particle Swarm Optimization algorithm combined with the foraging behavior of E. coli bacteria was utilized as the directed random search engine. The control strategy allows the operator to be plugged into the work environment dynamically and kinetically. This helps to ensure the system has haptic sense with high stability, without abstracting away the dynamics of the hydraulic system. The new control algorithm provides asymptotically exact tracking of both, the position and the contact force. In addition, this research proposes a novel method for re-calibration of multi-axis force/torque sensors. The method makes several improvements to traditional methods. It can be used without dismantling the sensor from its application and it requires smaller number of standard loads for calibration. It is also more cost efficient and faster in comparison to traditional calibration methods. The proposed method was developed in response to re-calibration issues with the force sensors utilized in teleoperated systems. The new approach aimed to avoid dismantling of the sensors from their applications for applying calibration. A major complication with many manipulators is the difficulty accessing them when they operate inside a non-accessible environment; especially if those environments are harsh; such as in radioactive areas. The proposed technique is based on design of experiment methodology. It has been successfully applied to different force/torque sensors and this research presents experimental validation of use of the calibration method with one of the force sensors which method has been applied to.

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Fluid handling systems such as pump and fan systems are found to have a significant potential for energy efficiency improvements. To deliver the energy saving potential, there is a need for easily implementable methods to monitor the system output. This is because information is needed to identify inefficient operation of the fluid handling system and to control the output of the pumping system according to process needs. Model-based pump or fan monitoring methods implemented in variable speed drives have proven to be able to give information on the system output without additional metering; however, the current model-based methods may not be usable or sufficiently accurate in the whole operation range of the fluid handling device. To apply model-based system monitoring in a wider selection of systems and to improve the accuracy of the monitoring, this paper proposes a new method for pump and fan output monitoring with variable-speed drives. The method uses a combination of already known operating point estimation methods. Laboratory measurements are used to verify the benefits and applicability of the improved estimation method, and the new method is compared with five previously introduced model-based estimation methods. According to the laboratory measurements, the new estimation method is the most accurate and reliable of the model-based estimation methods.

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Laser beam welding (LBW) is applicable for a wide range of industrial sectors and has a history of fifty years. However, it is considered an unusual method with applications typically limited to welding of thin sheet metal. With a new generation of high power lasers there has been a renewed interest in thick section LBW (also known as keyhole laser welding). There was a growing body of publications during 2001-2011 that indicates an increasing interest in laser welding for many industrial applications, and in last ten years, an increasing number of studies have examined the ways to increase the efficiency of the process. Expanding the thickness range and efficiency of LBW makes the process a possibility for industrial applications dealing with thick metal welding: shipbuilding, offshore structures, pipelines, power plants and other industries. The advantages provided by LBW, such as high process speed, high productivity, and low heat input, may revolutionize these industries and significantly reduce the process costs. The research to date has focused on either increasing the efficiency via optimizing process parameters, or on the process fundamentals, rather than on process and workpiece modifications. The argument of this thesis is that the efficiency of the laser beam process can be increased in a straightforward way in the workshop conditions. Throughout this dissertation, the term “efficiency” is used to refer to welding process efficiency, specifically, an increase in efficiency refers an increase in weld’s penetration depth without increasing laser power level or decreasing welding speed. These methods are: modifications of the workpiece – edge surface roughness and air gap between the joining plates; modification of the ambient conditions – local reduction of the pressure in the welding zone; modification of the welding process – preheating of the welding zone. Approaches to improve the efficiency are analyzed and compared both separately and combined. These experimentally proven methods confirm previous findings and contribute additional evidence which expand the opportunities for laser beam welding applications. The focus of this research was primarily on the effects of edge surface roughness preparation and pre-set air gap between the plates on weld quality and penetration depth. To date, there has been no reliable evidence that such modifications of the workpiece give a positive effect on the welding efficiency. Other methods were tested in combination with the two methods mentioned above. The most promising - combining with reduced pressure method - resulted in at least 100% increase in efficiency. The results of this thesis support the idea that joining those methods in one modified process will provide the modern engineering with a sufficient tool for many novel applications with potential benefits to a range of industries.

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Energy efficiency is an important topic when considering electric motor drives market. Although more efficient electric motor types are available, the induction motor remains as the most common industrial motor type. IEC methods for determining losses and efficiency of converter-fed induction motors were introduced recently with the release of technical specification IEC/TS 60034-2-3. Determining the induction motor losses with IEC/TS 60034-2-3 method 2-3-A and assessing the practical applicability of the method are the main interests of this study. The method 2-3-A introduces a specific test converter waveform to be used in the measurements. Differences between the induction motor losses with a test converter supply, and with a DTC converter supply are investigated. In the IEC methods, the tests are run at motor rated fundamental voltage, which, in practice, requires the frequency converter to be fed with a risen input voltage. In this study, the tests are run on both frequency converters with artificially risen converter input voltage, resulting in rated motor fundamental input voltage as required by IEC. For comparison, the tests are run with both converters on normal grid input voltage supply, which results in lower motor fundamental voltage and reduced flux level, but should be more relevant from practical point of view. According to IEC method 2-3-A, tests are run at rated motor load, and to ensure comparability of the results, the rated load is used in the grid-fed converter measurements, although motor is overloaded while producing the rated torque at reduced flux level. The IEC 2-3-A method requires also sinusoidal supply test results with IEC method 2-1-1B. Therefore, the induction motor losses with the recently updated IEC 60034-2-1 method 2-1-1B are determined at the motor rated voltage, but also at two lower motor voltages, which are according to the output fundamental voltages of the two network-supplied converters. The method 2-3-A was found to be complex to apply but the results were stable. According to the results, the method 2-3-A and the test converter supply are usable for comparing losses and efficiency of different induction motors at the operating point of rated voltage, rated frequency and rated load, but the measurements do not give any prediction of the motor losses at final application. One might therefore strongly criticize the method’s main principles. It seems, that the release of IEC 60034-2-3 as a technical specification instead of a final standard for now was justified, since the practical relevance of the main method is questionable.