174 resultados para Product Costing
Resumo:
The objective of this master’s thesis is to define Larox´s Product Data present state and future development needs from after sales point of view. In particular the object was to investigate after sales needs, which data related to products need to be managed by using Product Data Management. Empirical material of thesis was collected mainly through interviews, benchmark visits, and personal experience. Among the interviewees were internal stakeholders who are closely related to the product process, as well as external stakeholders. Interviews revealed that each stakeholder group has deviating needs for product data management and that at present all the needs are not met to take the best possible way. The main requirement was availability of up-to-date information, which plays a key role in after sales business. At the end of study is concentrated to find development targets at Larox, especially from after sales point of view. In addition, consideration of how the product data management advantages can utilized in making internal processes more efficient. Development needs are collected together as project descriptions, whose headings are shown at the end of the study.
Resumo:
Cost estimation is an important, but challenging process when designing a new product or a feature of it, verifying the product prices given by suppliers or planning a cost saving actions of existing products. It is even more challenging when the product is highly modular, not a bulk product. In general, cost estimation techniques can be divided into two main groups - qualitative and quantitative techniques - which can further be classified into more detailed methods. Generally, qualitative techniques are preferable when comparing alternatives and quantitative techniques when cost relationships can be found. The main objective of this thesis was to develop a method on how to estimate costs of internally manufactured and commercial elevator landing doors. Because of the challenging product structure, the proposed cost estimation framework is developed under three different levels based on past cost information available. The framework consists of features from both qualitative and quantitative cost estimation techniques. The starting point for the whole cost estimation process is an unambiguous, hierarchical product structure so that the product can be classified into controllable parts and is then easier to handle. Those controllable parts can then be compared to existing past cost knowledge of similar parts and create as accurate cost estimates as possible by that way.
Resumo:
The purpose of this thesis is to develop an environment or network that enables effective collaborative product structure management among stakeholders in each unit, throughout the entire product lifecycle and product data management. This thesis uses framework models as an approach to the problem. Framework model methods for development of collaborative product structure management are proposed in this study, there are three unique models depicted to support collaborative product structure management: organization model, process model and product model. In the organization model, the formation of product data management system (eDSTAT) key user network is specified. In the process model, development is based on the case company’s product development matrix. In the product model framework, product model management, product knowledge management and design knowledge management are defined as development tools and collaboration is based on web-based product structure management. Collaborative management is executed using all these approaches. A case study from an actual project at the case company is presented as an implementation; this is to verify the models’ applicability. A computer assisted design tool and the web-based product structure manager, have been used as tools of this collaboration with the support of the key user. The current PDM system, eDSTAT, is used as a piloting case for key user role. The result of this development is that the role of key user as a collaboration channel is defined and established. The key user is able to provide one on one support for the elevator projects. Also the management activities are improved through the application of process workflow by following criteria for each project milestone. The development shows effectiveness of product structure management in product lifecycle, improved production process by eliminating barriers (e.g. improvement of two-way communication) during design phase and production phase. The key user role is applicable on a global scale in the company.
Resumo:
Tässä kandidaatintyössä keskitytään toimintolaskennan ominaispiirteisiin, hyödyntämiseen sekä sen toteuttamiseen yrityksessä. Tavoitteina ovat onnistuneen, hyödyllisen ja kokonaisvaltaisen toimintolaskentamallin rakentaminen sekä tuote- ja asiakaskohtaisten kustannusten tarkastelu ja hyödyntäminen koko yrityksen tasolla tapahtuvassa päätöksenteossa. Lisäksi toimintolaskennan antamaa informaatiota on pyritty tutkimaan tuloskortin näkökulmasta sekä hyödyntämään sitä tuloskorttiesimerkin rakentamisessa. Tavoitteita on lähestytty teoriatasolla aiempaa tutkimustietoa hyödyntäen ja ne on pyritty toteuttamaan laaja-alaisen toimintolaskenta- ja tuloskorttiesimerkkimalleista muodostuvan kokonaisuuden kautta. Työn tuloksena saadun toimintolaskentamallin osalta koko yrityksen tasolla määritetyt toiminnot sekä ajurien käyttö antavat toimintojen luokittelun sekä mahdollisten mittareiden kautta vahvat työkalut päätöksenteon sekä yrityksen toiminnan kehittämisen tueksi. Lasketut asiakas- ja tuoteryhmien kustannukset paljastavat, miten välilliset kustannukset vaikuttavat ryhmien välisiin eroihin ja miten toimintokustannukset selvittämällä voidaan tehdä tarkempia tuote- ja asiakaskohtaisia ratkaisuja yrityksessä. Tuloskortti kyettiin muodostamaan siten, että mittareista lähes 80 prosenttia hyödyntää jollain tavalla toimintolaskentamallin antamaa informaatiota ja tuloskortin olevan kuitenkin yhtenevä kohdeyrityksen omien tavoitteiden sekä strategian kanssa. Vaikuttavimpana tekijänä kokonaisuuden rakentamisessa ja onnistumisessa voidaan todeta olevan projektin vaiheittainen toteuttaminen sekä tietolähteiden oikeanlainen huomioiminen.
Resumo:
Tuotteen tai palvelun aiheuttamien ympäristövaikutusten arvioimiseksi on huomioitava koko elinkaari, eli kaikki vaiheet suunnittelusta, käytöstä poistoon. Elinkaariarviointi on tehokas työkalu tähän tarkoitukseen. Elinkaariajattelua voidaan ympäristövaikutusten lisäksi soveltaa myös kustannuksiin, jolloin pystytään löytämään aidosti kokonaiskustannuksiltaan edullisimpia vaihtoehtoja. Yritysten ei tarvitse nähdä ympäristöasioita tuotantoa haittaavina kuluerinä, vaan niitä voidaan käyttää myös lisäämään kilpailuetua ja voittoja. Ympäristövaikutusten määrittämisen lisäksi elinkaariarviointia voidaan käyttää mm. tuotekehityksen apuna, tuotannon optimoinnissa, markkinoinnissa sekä kritiikin torjunnassa. Hyvin tehty elinkaarikustannuslaskenta auttaa tunnistamaan tuotteen tai palvelun eri kustannuselementit, ja tätä kautta helpottaa säästötoimien kohdistamista. Tässä työssä kehitettiin viitekehys, minkä avulla voidaan löytää elinkaariarvioinnin ja elinkaarikustannuslaskennan sovelluskohteita, jotka toisivat mahdollista lisäarvoa tarkastelluille yrityksille. Menetelmää testattiin tapaustutkimuksella kahden esimerkkitapausyrityksen avulla. Molemmille tapauksille löydettiin useita erityyppisiä sovelluskohteita. Sovelluskohteiden toteutettavuudesta päättävät yritykset eikä sitä arvioida tässä työssä.
Resumo:
The aim of this study was to create an outsourcing process for pharmaceutical product development. This study focuses on two main questions. The first question is “What is the outsourcing process model?” In the second phase key success factors of the outsourcing process are identified. As a result of the literature reviews, a general outsourcing process was created. Transaction cost economics and resource based view were used to derived a theoretical framework to the process by combining the existing processes presented in the literature. The model of process is considered used to the outsourcing broadly. The general outsourcing process was then developed further with the key factors that affect the success of pharmaceutical product development and the interviews of pharmaceutical outsourcing experts. The result of the research was the process consists of seven phases with key activities and expected outputs for each of the phases. In addition, the strategic decision-making framework for outsourcing decision in pharmaceutical product development is giving as well as the tools for selecting supplier and preparing structured contract. This study also gives some recommendations for managing the outsourcing process.
Resumo:
The main objective for this study was to explore certain organization’s product line rebranding process and its impact on product line’s perceived image. The case company is a global paper, packaging and forest products company, business segment paper board. The audience explored is one of the company’s major customers, merchant in Germany. The research was performed as a descriptive case study with a purpose to provide longitudinal insight into the product line image and its eventual alteration as a result of the case company’s rebranding process. Mainly qualitative methods were used for conducting the research. The data for the empirical part was collected with a web-based survey at two different points of time; before the rebranded products entered the market and after they had been available approximately six months. The results of this study reveal that the case company has performed well in its attempt to improve product line’s brand image through rebranding. It was found that between the two brand image measurements the product brand image seems to have improved in all of the areas which according to theoretical framework of this study contribute to formation of brand image; brand associations, marketing communications and interpersonal relationships, not forgetting the original platform that initiated the change; technical quality modifications. In other words it may be concluded that as technical quality was brought to a new level, also assessments about the brand image improved respectively.
Resumo:
Apteekkiliiketoiminta eroaa tavallisesta liiketoiminnasta erilaisten lakisääteisten velvoitteiden vuoksi. Alan regulaation viimeaikainen kehitys, kuten lääkevaihto, viitehintajärjestelmä sekä näiden tuoma lääkkeiden tiukentunut hintakilpailu, ovat tuoneet haasteita apteekkien kannattavuuteen. Tuotevalikoima- ja varastonhallinta ovat nousseet yhä tärkeämpään rooliin. Tutkimuksen tavoitteena oli kehittää apteekkien kannattavuutta toimintolaskentaa soveltaen. Toimintolaskennalla kahdelle apteekille tuotettiin kustannus- sekä tuotekannattavuustietoa. Tutkimuksen teoreettinen viitekehys koostui toimintolaskennan sekä apteekkiliiketoiminnan aikaisemmasta tutkimuksesta. Tutkimuksesta kävi ilmi, että kummassakin apteekissa oli erittäin laaja tuotesortimentti. Itsehoito- sekä vapaan kaupan tuotteiden tuotesortimenttia järkeistämällä kannattavuutta voitaisiin parantaa. Monesti tuotekategorioissa on useita saamaa vaikuttavaa ainetta sisältävää valmistetta usealta eri toimittajalta mikä heikentää kannattavuutta. Tuloksista kävi ilmi myös, että tulevaisuudessa vapaan kaupan tuotteet tulevat olemaan tärkeässä roolissa, mikä korostaa markkinointi- ja myyntiosaamisen tärkeyttä. Reseptilääkkeissä kate ei näyttäisi kattavan kustannuksia, minkä vuoksi varastonhallintaan on kiinnitettävä huomiota.
Resumo:
Metsäteollisuuden kiristyvä kilpailutilanne ja globalisoituminen ajavat metsäteollisuusyritykset uuteen tilanteeseen. Säästöä ja tehokkuutta pyritään hakemaan kaikin keinoin ja kaikesta toiminnasta. Samalla kehitetään uusia liiketoimintamuotoja tukemaan jo olemassa olevia ja korvaamaan vanhentuneita. Uuden tuotteen lanseeraus ei aina käy kivuttomasti, eikä elinkaarensa alkuvaiheessa tuotteen valmistaminen välttämättä tuota toivottua taloudellista tulosta. Verrattain uuden vanerituotteen kustannustehokkuuden parantamisen tarve havaittiin myös kohdeyrityksessä. Kirjallisuuden perusteella selvitettiin kohdeyrityksen tilanteeseen soveltuvia menetelmiä tietyn vanerituotteen valmistuskustannusten alentamiseksi. Tavoitekustannuslaskenta, Kaizen-laskenta ja jatkuvan parantamisen periaatteet ovat yleisesti tunnettuja menetelmiä tuotteen valmistuskustannusten hallitsemiseen. Näitä menetelmiä sovellettiin työssä kohdeyrityksen tarpeen mukaisiksi, tavoitteena tietyn vanerituotteen valmistuskustannusten alentaminen. Aluksi paikallistettiin tuotteen kustannusten muodostuminen ja suurimmat kustannuksia aiheuttavat tekijät. Selvityksen pohjalta määritettiin konkreettisia kustannustehokkuutta parantavia toimenpiteitä. Raaka-aineen kulutuksen vähentäminen ja tuoterakenteiden optimointi havaittiin teoreettisten laskelmien perusteella tehokkaimmiksi valmistuskustannusten alentamiskeinoiksi.
Resumo:
A company’s competence to manage its product portfolio complexity is becoming critically important in the rapidly changing business environment. The continuous evolvement of customer needs, the competitive market environment and internal product development lead to increasing complexity in product portfolios. The companies that manage the complexity in product development are more profitable in the long run. The complexity derives from product development and management processes where the new product variant development is not managed efficiently. Complexity is managed with modularization which is a method that divides the product structure into modules. In modularization, it is essential to take into account the trade-off between the perceived customer value and the module or component commonality across the products. Another goal is to enable the product configuration to be more flexible. The benefits are achieved through optimizing complexity in module offering and deriving the new product variants more flexibly and accurately. The developed modularization process includes the process steps for preparation, mapping the current situation, the creation of a modular strategy and implementing the strategy. Also the organization and support systems have to be adapted to follow-up targets and to execute modularization in practice.
Resumo:
This study focuses on observing how Finnish companies execute their new product launch processes. The main objective was to find out how entry timing moderates the relationship between launch tactics (namely product innovativeness, price and emotional advertising) and new product performance (namely sales volume and customer profitability). The empirical analysis was based on data collected in Lappeenranta University of Technology. The sample consisted of Finnish companies representing different industries and innovation activities. Altogether 272 usable responses were received representing a response rate of 37.67%. The measures were first assessed by using exploratory factor analysis (EFA) in PASW Statistics 18 and then further verified with confirmatory factor analysis (CFA) in LISREL 8.80. To test the hypotheses of the moderating effects of entry timing, hierarchical regression analysis was used in PASW Statistics 18. The results of the study revealed that the effect of product innovativeness on new product sales volume is dependent on entry timing. This implies that companies should carefully consider what would be the best time for entering the market when launching highly innovative new products. The results also depict a positive relationship between emotional advertising and new product sales volume. In addition, partial support was found for a positive relationship between pricing and new product customer profitability.
Resumo:
Various regulations and customer requirements have made it necessary for Vacon Oyj to pay more attention to the environmental aspects in its processes. The main purpose of this master’s thesis project is to define how environmental aspects could be integrated into Vacon’s product development process. The aim is to find out the most important environmental aspects for the company to address, to examine how these could be taken into account during the development process and to map the critical factors that need consideration in order to ensure the successful integration of environmental aspects into the design process. Based on the customer requirements and evolving regulations the most important aspects for Vacon include minimizing the amount of harmful substances, improving the recyclability and energy efficiency of the product and moreover providing meaningful information related to these aspects. To tackle these issues, a new DfE process was developed, tasks in each phase were described and responsibilities were indicated. To ensure the success of the DfE process, management commitment, support of other processes and significant improvements in ways the information is managed are required. The developers should be provided with training and support. Environmental expertise and knowledge in-house should be developed and establishing meaningful environmental indicators is suggested.
Resumo:
Työssä tarkastellaan tulologistiikan toiminnoista syntyvien kustannuksien ja hankintatoimen päätösten välistä yhteyttä. Päätökset tilauseräkooista ja hankintalähteistä vaikuttavat kustannuksiin, joita tavaran käsittelystä syntyy. Oletuksena hankintatilanteissa ei yksin voi olla, että ostohinnaltaan halvin tuote olisi aina kaikkein edullisin vaihtoehto. Työssä on käyty läpi Wurth Oy:n tulologistiikan eri toimintoja ja määritelty näille kustannukset toimintoperusteisen kustannuslaskennan periaatteita noudattaen. Työn lopussa on myös hahmotettu sitä kokonaisuutta, josta tuotteen kustannukset muodostuvat. Työn lopputulos on laskentamalli, jolla tulologistiikan kustannukset voidaan huomioida hankinnan yhteydessä osana kokonaiskustannuksia. Yhteenvetona tuloksista voimme todeta, että logistiikan kustannukset eivät ole tuotetasolla mitenkään merkityksettömiä. Varsinkin pienten erien käsittely on kallista ja pakkaaminen itse aiheuttaa aina lisäkustannuksia.
Resumo:
The consumption of manganese is increasing, but huge amounts of manganese still end up in waste in hydrometallurgical processes. The recovery of manganese from multi-metal solutions at low concentrations may not be economical. In addition, poor iron control typically prevents the production of high purity manganese. Separation of iron from manganese can be done with chemical precipitation or solvent extraction methods. Combined carbonate precipitation with air oxidation is a feasible method to separate iron and manganese due to the fast kinetics, good controllability and economical reagents. In addition the leaching of manganese carbonate is easier and less acid consuming than that of hydroxide or sulfide precipitates. Selective iron removal with great efficiency from MnSO4 solution is achieved by combined oxygen or air oxidation and CaCO3 precipitation at pH > 5.8 and at a redox potential of > 200 mV. In order to avoid gypsum formation, soda ash should be used instead of limestone. In such case, however, extra attention needs to be paid on the reagents mole ratios in order to avoid manganese coprecipitation. After iron removal, pure MnSO4 solution was obtained by solvent extraction using organophosphorus reagents, di-(2-ethylhexyl)phosphoric acid (D2EHPA) and bis(2,4,4- trimethylpentyl)phosphinic acid (CYANEX 272). The Mn/Ca and Mn/Mg selectivities can be increased by decreasing the temperature from the commonly used temperatures (40 –60oC) to 5oC. The extraction order of D2EHPA (Ca before Mn) at low temperature remains unchanged but the lowering of temperature causes an increase in viscosity and slower phase separation. Of these regents, CYANEX 272 is selective for Mn over Ca and, therefore, it would be the better choice if there is Ca present in solution. A three-stage Mn extraction followed by a two-stage scrubbing and two-stage sulfuric acid stripping is an effective method of producing a very pure MnSO4 intermediate solution for further processing. From the intermediate MnSO4 some special Mn- products for ion exchange applications were synthesized and studied. Three types of octahedrally coordinated manganese oxide materials as an alternative final product for manganese were chosen for synthesis: layer structured Nabirnessite, tunnel structured Mg-todorokite and K-kryptomelane. As an alternative source of pure MnSO4 intermediate, kryptomelane was synthesized by using a synthetic hydrometallurgical tailings. The results show that the studied OMS materials adsorb selectively Cu, Ni, Cd and K in the presence of Ca and Mg. It was also found that the exchange rates were reasonably high due to the small particle dimensions. Materials are stable in the studied conditions and their maximum Cu uptake capacity was 1.3 mmol/g. Competitive uptake of metals and acid was studied using equilibrium, batch kinetic and fixed-bed measurements. The experimental data was correlated with a dynamic model, which also accounts for the dissolution of the framework manganese. Manganese oxide micro-crystals were also bound onto silica to prepare a composite material having a particle size large enough to be used in column separation experiments. The MnOx/SiO2 ratio was found to affect significantly the properties of the composite. The higher the ratio, the lower is the specific surface area, the pore volume and the pore size. On the other hand, higher amount of silica binder gives composites better mechanical properties. Birnesite and todorokite can be aggregated successfully with colloidal silica at pH 4 and with MnO2/SiO2 weight ratio of 0.7. The best gelation and drying temperature was 110oC and sufficiently strong composites were obtained by additional heat-treatment at 250oC for 2 h. The results show that silica–supported MnO2 materials can be utilized to separate copper from nickel and cadmium. The behavior of the composites can be explained reasonably well with the presented model and the parameters estimated from the data of the unsupported oxides. The metal uptake capacities of the prepared materials were quite small. For example, the final copper loading was 0.14 mmol/gMnO2. According to the results the special MnO2 materials are potential for a specific environmental application to uptake harmful metal ions.