Procedimentos para análise de lucratividade de produtos no setor de autopeças metálicas

In a globalized world, organizations face an increasingly dynamic, innovative and competitive environment, so that this condition requires continuous adaptation to market developments. Intense competition requires organizations to further improve their performance, making productive efficiency a key factor for survival. A methodology that has added value to the product through a reconfiguration of the production method is the implementation of a management philosophy called Lean Six Sigma. The main objective of this work is, in the light of the Lean Six Sigma philosophy, intervene in a critical-collaborative way to develop procedures for analyzing the profitability of products in a company specializing in steel processing. To achieve this goal, were applied the method of action-research to intervene in a group of professionals for the study of the profitability of products in a auto parts industry. The interaction of practical and theoretical knowledge provided by the action-research allowed the business program was enhanced. The procedures proposed in this study were able to identify the current profitability of the product, the main causes of inefficiency and productive for solutions to reduce production inefficiencies, when the productive systems planned and actual production system were compared. The results indicate that current profitability of -3%, while the parameter provided during budget was 10%. Thus, it is concluded that the low profitability of the products may compromise the company's financial results and affect their competitiveness in the market. To address this problem, the Lean Six Sigma presents itself as a versatile and high applicability philosophy, providing relevant results for characterization and troubleshooting. It was also observed that the evidence presented in this paper can be adapted to other companies in the metal auto parts segment to identify and recover the profitability of products

Características de las experiencias españolas de presupuesto participativo: intento de encuadramiento en una tipología

Participatory Budgeting (PB) is an innovative methodology of public budget management. It includes the common citizen in decision-making process, which does not happen in traditional budget processes. PB emerged in Brazil in the last two decades of the last century (Porto Alegre’s experience is the best known model) and spread to several countries since then. The spread of the practice has produced significant changes in relation to the original proposals, requiring the efforts of analysts to identify them in different situations, carried out by different political actors, with different objectives. Pires and Pineda (2008a) proposed a typology of PB sought to contemplate the experiences from the simplest to the most daring and less sophisticated to the pretentious, so as to allow assessment of the maximum number of cases. In this article the Spanish experiences of PB are characterized from this typology, highlighting its most relevant aspects. It is a useful study to understand the evolution of PB in Spain, but also to continue the effort to better define what is and can become the participatory budget as a possible tool for improving the management of local public finance and democracy

Avaliação econômica da substituição do farelo de soja por farelo de algodão em dietas práticas para tilápias do Nilo cultivadas em tanques-rede

Based on fish production performance, this study assessed the feasibility of replacing SBM with CSM in practical diets for cage-raised Nile tilapia during the finishing phase. To accomplish this research, four isoproteic (32% CP) and isoenergetic (2500 Kcal/kg of DE) diets were formulated. Control diet (T1) contained 30 % of SBM and 0% of CSM. The other three diets contained: 20% of SBM and 10% of CSM (T2), 10% of SBM and 20% of CSM (T3) and 0% of SBM and 30% of CSM (T4). Lysine and Methionine deficiency was compensated for with synthetic amino acid (L-lysine and DL- methionine) supplementation. Experimental design was completely randomized with four treatments and four repetitions. Data were analyzed with SAS PROC GLM through co-variance analysis, adding initial mean weight as a co-variable, followed by Dunnett test. The system used to calculate the profit part was Partial Budget Analysis in Aquaculture, proposed by Shang (1990). Profit was significantly different at T3 when compared to T1 (control). It was concluded that the addition of 20% of CSM to finishing diets can improve cage-raised Nile tilapia profitability.