137 resultados para Análise de valor (Controle de custo)


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Because of the constant increasing global competition, companies increasingly need to develop new competitive advantages and in this context a good logistics system can be both an opportunity for cost reduction and a differential on the client. The system starts at its base, which is formed by the inventory policies. These policies were created to address the strategic issues such as: How much to keep in inventory? How often placing orders? What is the optimal order size? This paper presents a model applied to a real situation of the industry in order to demonstrate the impacts of these policies on costs, as well as a literature review of existing literature related to the subject, for the construction limits and conditions of the model. By applying these concepts the model has been formatted and applied to three different policies, providing a simulation of the results. Finally a comparison is made between the three policies shown and the policy that bests fits the companies’ requirements is indicated

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Pós-graduação em Agronomia - FEIS

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Pós-graduação em Biometria - IBB

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Pós-graduação em Agronomia (Energia na Agricultura) - FCA

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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

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Hazard analysis and critical control points (HACCP) is one of the main tools currently used to ensure safety, quality and integrity of foods. So, the aim of this study was to develop and implement the HACCP program in the processing of pasteurized grade A milk Checklists were used to assess on the level of the pre requisites programs and on the sanitary classification of the dairy industry and the results were used as references for the development of the HACCP system. A "decision tree" protocol was used for the identification of the critical control points (CCP). No physical or chemical CCP were identified, whereas pasteurization and packaging were considered biological CCP For these CCP, the limits for prevention, monitoring needs, corrective actions, critical limits and verification procedures were established. The pre requisites program was essential for the establishment of the system. The implementation of the HACCP for the processing of grade A pasteurized milk was efficient to control the biological hazards and enabled the product to comply with the legislation specifications and achieve safety.

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Pós-graduação em Ciência da Informação - FFC

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Composting is considered a process that enables adding value to organic solid waste turning them into organic fertilizer. In this process, factors such as mishandling the windrow, failed to control the temperature, aeration and moisture content will result in the quality of waste decomposition, and thus affect the quality of the final compound. Decentralized systems such as home composting, composting in restaurants, food courts and schools are one of the solutions for valuing these waste in a non expensive way and with greater quality. For this purpose, the project aims to analyze the conditions for composting of solid waste of the University Restaurant of Rio Claro- SP, through two different composting systems: manual revolving windrow and static pile. It was found that in University Restaurant (RU) on average 33% by weight of the total waste generated in the property are capable of composting. In this sense, in order to investigate the preliminary process operation parameters were mounted one manual windrow composed of 100% of the UR waste and a static pile composed of 60% of the UR waste and 40% of pruning and grass residues (PG). This study analyzed the manual revolving windrow and static pile systems for the parameters: moisture content, pH, C / N ratio and temperature. The study of the proportions of the PG and UR waste pointed to the need for pruning and grass residues addition for composting, considering that the manual revolving windrow composed by 100% of the UR waste had no satisfactory performance due to low temperatures measured during 60 days analysis. The best ratio for manual revolving windrow method analyzed in this study was 60% of the UR waste and 40% of PG waste, in dry weight. From this proportion a static pile was assembled, composed of 60% of UR waste e 40% of PG waste from the maintenance activities of the green area of the university. The biological activity in the static pile reached the maximum temperature of ...

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)