61 resultados para Total Cost Management
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Este trabalho foi realizado no Escritório de Desenvolvimento Rural - Jales, região noroeste do Estado de São Paulo, com o objetivo de efetuar um levantamento do potencial da cultura da banana 'Maçã' na região, determinando-se indicadores técnicos e econômicos de dois sistemas de produção, os quais utilizam, no plantio, mudas micropropagadas e convencional. O levantamento de dados necessários à realização da pesquisa nos aspectos ligados à elaboração das matrizes de coeficientes técnicos, base para estimativas de custos de produção, foi obtido diretamente junto a produtores da região, e a metodologia de custos foi baseada no custo total de produção. Os resultados econômicos mostraram-se satisfatórios na região para os dois sistemas de produção, mas a receita líquida obtida com a utilização de mudas micropropagadas foi 34% maior que a obtida no sistema convencional.
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Com o objetivo de se verificar a viabilidade econômica da cultura do melão, na região de Ilha Solteira, ano agrícola 1991/92, procedeu-se a uma análise econômica para estudar o comportamento de dois cultivares de melão Eldorado 300 e Valenciano Amarelo CAC, variando a adubação de cobertura, ou seja, utilizando-se 3 doses de N e de K2O: 2,5; 5,0 e 10,0 g/planta. O experimento foi irrigado através de um sistema de gotejamento, sendo que o investimento inicial para aquisição do material de irrigação para uma área de 1 ha, foi da ordem de US$ 11.500,00. Apesar do alto valor do investimento inicial, a cultura se mostrou altamente rentável. Com os resultados obtidos, verificou-se que todos os tratamentos apresentaram rentabilidade positiva, sendo que a maior receita líquida encontrada foi de US$ 4.048,00 do resultado econômico, gerado pela diferença entre a receita bruta e o custo total, recebe influência direta dos níveis de produtividade e do preço alcançado pelo produto.
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Este trabalho tem como objetivo apresentar como o método ABC - activity based costing foi implantado para realizar o custeio da logística interna da empresa química BASF SA., situada na cidade de Guaratinguetá - SP. Apresentam-se: a descrição do processo de mudança do método de custeio tradicional para o método ABC, as dificuldades encontradas e como foram ultrapassadas, bem como as vantagens constatadas pela empresa. O departamento de logística da empresa funciona como um prestador de serviços, atendendo a todos os processos produtivos das divisões (unidades de negócio) existentes na planta de Guaratinguetá, no que concerne à armazenagem e ao fornecimento de matérias-primas, além de atuar na retirada e na armazenagem de produto acabado. Como principais resultados, obteve-se uma distribuição de custos mais justa entre as divisões da planta, identificação de oportunidades de melhoria nos processos logísticos, identificação de processo e atividades que não agregavam valor aos produtos, entre outros. Finalmente, o processo de implantação e os resultados foram muito bem avaliados pelos gestores, o que foi decisivo para a adoção do método ABC como sistema gerencial de custos logísticos da empresa.
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The designs of filters made by granular material or textile are mainly based on empirical or semi empirical retention criteria according to Terzaghi proposal, which compares particle diameter of the soil base with the filter porous spaces. Silveira in 1965, proposed one rational design retention criteria based on the probability of a particle from the soil base, carried by one dimensional flow, be restrained by the porous of the filter while trying to pass through its thickness. This new innovating theory, besides of being very simple, it is not frequently used for granular filters since the necessary parameters for the design has to be determine for each natural material. However, for textile this problem no longer exists because it has quality control during manufacturing and the necessary characteristics properties of the product are specify in the product catalog. This work presents one adaptation of the Silveira theory for textile filters and the step-by-step procedure for the determination of the characteristics properties of the textile products necessary for the design. This new procedure permits the determination of the confiability level of retention that one specific particle diameter form the soil base has for one specified textile. One complete example is presented to demonstrate the simplicity of the method proposed and how the textile characteristics are obtained.
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This article summarizes the implementation of an online process management, analysis, and optimization tool at Lwarcel Celulose e Papel, within the PIMS and MES philosophy, for process indicator implementation, understanding of variables, and their cause-effect relationship in the process, as well as the achievement of operational benchmarking. The process analysis, by means of statistical tools, allied to mathematical modeling algorithms used in Wedge, makes it possible to identify the relevant information for process and quality improvement with regard to efficiency, equipment maintenance, productivity, and uniformity of the end product quality, reduction of unwanted shutdowns, and quicker resolution of process problems.
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This paper proposes a method to determine the output of all online units with minimum total cost when the amount of emission is reasonable. A joint economic and emission dispatch is proposed in order to get a significant compromise between costs and emission such that real power supply-demand equilibrium is satisfied. In order to have a meaningful compromise between costs and emission in the problem formulation, two variables are used, weighting factor and price penalty factor. A case study comprising of a 3-unit power system is employed, where various demand is used. Results for the test system indicate the fastness and effectiveness of proposed method. © 2011 IEEE.
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This study aimed at identifying the hospitalization costs of pregnant women with Diabetes Mellitus (DM) at a University Hospital. It is an observational, quantitative study with descriptive data analysis. The direct and indirect costs available in the institution were identified in order to determine the hospitalization costs for patients diagnosed with DM during pregnancy and childbirth. By means of descriptive statistics, it was observed that 63.46% of the patients had caesarean delivery; the mean total cost was R$ 362.93 (U$ 218.10)/hospitalization during pregnancy, R$ 2,642.65 (U$ 1,588.13)/hospitalization for caesarean delivery, and R$ 2.319.77 (U$ 1,394.09)/hospitalization for vaginal delivery. It was concluded that the analysis of hospitalization costs for patients with DM is of utmost importance, since they are highcomplexity hospitalizations that require a large number of interventions, increasing thus the service costs.
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The aim of this work was to determine the resistance level of Haemonchus contortus isolated from the Santa Inês flock of the Embrapa (Brazilian government's Agricultural Research Company), Southeast Livestock Unit (CPPSE), as well as to determine costs of characterizing and maintaining this isolate in host donors. Forty-two male Santa Inês lambs were experimentally infected with 4000 H. contortus infective larvae of the field isolate of CPPSE, called Embrapa2010, and divided into six treatment groups, which received triclorfon, albendazol plus cobalt sulfate, ivermectin, moxidectin, closantel and levamisole phosphate, as well as a negative control group (water). Egg per gram (EPG) counts were performed at 0, 3, 7, 10 and 14. days post treatment when the animals were slaughtered for parasite count. The data were analyzed using the RESO statistical program, considering anthelmintic resistance under 95% of efficacy. EPG and worm count presented a linear and significant relation with 94% determination coefficient. The susceptibility results obtained by RESO through both criteria (EPG and worm count) were equal, except for closantel, showing that the isolate Embrapa2010 is resistant to benzimidazoles, macrocyclic lactones and imidazothiazoles. The need of a control group did not appear to be essential since the result for susceptibility in the analyses with or without this group was the same. Suppression in egg production after treatment did not occur in the ivermectin and moxidectin groups. In the control group, the establishment percentage was just 12.5 because of the low number of third-stage larvae, resistance (innate and infection immunity) of the animals studied plus good nutrition. Drug classes presented similar efficacy between adults and immature stages. The costs for isolate characterization were calculated for 42 animals during 60. days. The total cost based on local market rates was approximately US$ 8000. The precise identification of Brazilian isolates and their establishment in host donors would be useful for laboratorial anthelmintic resistance diagnoses through in vitro tests, which has an annual cost of approximately US$ 2500 for maintenance in host donors. © 2012 Elsevier B.V.
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The substitution of steel as a raw material in the production of axial pistons for pressure washers by polyphthalamide, polytetrafluoroethylene and glass fiber-based composite was studied. The new production process with composite consists of only two steps, while the production of the steel piston is to comprise of thirteen steps. This replacement would result in an estimated reduction of 80% of water consumption, 83% of electricity consumption, 73% of the total cost and 88% of the final mass. With regard to the main mechanical properties required for the end product, the composite was found to withstand the critical axial loads and it shows acceptable wear resistance in an environment without lubrication, an additional advantage of this replacement. © 2012 Elsevier Ltd. All rights reserved.
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Pós-graduação em Engenharia Elétrica - FEB
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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)
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Pós-graduação em Agronomia (Energia na Agricultura) - FCA