2 resultados para Work Schedule Tolerance
em Portal do Conhecimento - Ministerio do Ensino Superior Ciencia e Inovacao, Cape Verde
Resumo:
Este trabalho versa sobre a anlise de rentabilidade atravs da margem de contribuio e tem por objectivo evidenciar como a margem de contribuio pode ser utilizada pelos gestores, na rentabilidade dos clientes, dos produtos, dos canais de distribuio e dos segmentos de mercado em que as empresas operam. O estudo est assente num referencial terico que faz incurses nos principais conceitos conexos ao tema principal nomeadamente: anlise custo volume resultado, mtodos apuramento dos resultados na ptica da absoro e da contribuio, e a curva ABC. Na aplicao prtica, procurmos utilizar alguns instrumentos de gesto nomeadamente o ponto de equilbrio, apuramento dos resultados por segmentos de clientes, negcios e territrios de comercializao e a aplicao da curva de experincia ABC. O caso de estudo incide sobre a empresa nacional de moagem (Moave S.A) e restringe-se ao plano de produo e embalagem atravs do pequeno ensaque. O processo de colecta de dados foi obtido directamente das informaes fornecidas pela Direco da empresa, nomeadamente os produtos a serem embalados, a estrutura de custos, o plano de produo, a capacidade mxima da mquina e o calendrio de trabalho dirio e mensal. Os resultados evidenciaram que a utilizao da margem de contribuio como ferramenta de gesto, constitui um importante instrumento de anlise e avaliao da rentabilidade dos produtos, dos clientes, dos canais de distribuio bem como dos territrios de comercializao. This work focuses on the analysis of profitability through contribution margin and aims to highlight the contribution margin can be used by managers, in the profitability of customers, products, distribution channels and market segments in which companies operate. The study is based on the referential theoretical that makes inroads in key concepts related to the main topic, namely: cost analysis volume result, methods of clearance results in optical absorption and contribution, and ABC. In practice, we try to use some management tools in the balance, such as breakeven point, clearance of results by segments of customers, business and marketing territories and the application of experience curve ABC. The case study focuses on the national milling company (Moave s.a), and restricts itself to plan production and packaging through small bagging. The process of collecting data was obtained directly from the information provided by the management of the undertaking, in particular the products to be packed, the cost structure, the production plan, the maximum capacity of the machine and the daily work schedule and monthly. The results showed that the use of the contribution margin as a management tool constitutes an important instrument of analysis and assessment of the profitability of products, customers, distribution channels and marketing territories.
Resumo:
In many research areas (such as public health, environmental contamination, and others) one deals with the necessity of using data to infer whether some proportion (%) of a population of interest is (or one wants it to be) below and/or over some threshold, through the computation of tolerance interval. The idea is, once a threshold is given, one computes the tolerance interval or limit (which might be one or two - sided bounded) and then to check if it satises the given threshold. Since in this work we deal with the computation of one - sided tolerance interval, for the two-sided case we recomend, for instance, Krishnamoorthy and Mathew [5]. Krishnamoorthy and Mathew [4] performed the computation of upper tolerance limit in balanced and unbalanced one-way random eects models, whereas Fonseca et al [3] performed it based in a similar ideas but in a tow-way nested mixed or random eects model. In case of random eects model, Fonseca et al [3] performed the computation of such interval only for the balanced data, whereas in the mixed eects case they dit it only for the unbalanced data. For the computation of twosided tolerance interval in models with mixed and/or random eects we recomend, for instance, Sharma and Mathew [7]. The purpose of this paper is the computation of upper and lower tolerance interval in a two-way nested mixed eects models in balanced data. For the case of unbalanced data, as mentioned above, Fonseca et al [3] have already computed upper tolerance interval. Hence, using the notions persented in Fonseca et al [3] and Krishnamoorthy and Mathew [4], we present some results on the construction of one-sided tolerance interval for the balanced case. Thus, in order to do so at rst instance we perform the construction for the upper case, and then the construction for the lower case.
