Implantação do método activity based costing na logística interna de uma empresa química

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.

Cost-benefit of hospitalization compared with outpatient care for pregnant women with pregestational and gestational diabetes or with mild hyperglycemia, in Brazil

CONTEXTO E OBJETIVO: Gestações complicadas pelo diabetes estão associadas com aumento de complicações maternas e neonatais. Os custos hospitalares aumentam de acordo com a assistência prestada. O objetivo foi calcular o custo-benefício e a taxa de rentabilidade social da hospitalização comparada ao atendimento ambulatorial em gestantes com diabetes ou com hiperglicemia leve. DESENHO do ESTUDO: Estudo prospectivo, observacional, quantitativo, realizado em hospital universitário, sendo incluídas todas as gestantes com diabetes pregestacional e gestacional ou com hiperglicemia leve que não desenvolveram intercorrências clínicas na gestação e que tiveram parto no Hospital das Clínicas, Faculdade de Medicina de Botucatu, Universidade Estadual Paulista (HC-FMB-Unesp). MÉTODOS: Trinta gestantes tratadas com dieta foram acompanhadas em ambulatório e 20 tratadas com dieta e insulina foram abordadas com hospitalizações curtas e frequentes. Foram obtidos custos diretos (pessoal, material e exames) e indiretos (despesas gerais) a partir de dados contidos no prontuário e no sistema de custo por absorção do hospital e posteriormente calculado o custo-benefício. RESULTADOS: O sucesso do tratamento das gestantes diabéticas evitou o gasto de US$ 1.517,97 e US$ 1.127,43 para pacientes hospitalizadas e ambulatoriais, respectivamente. O custo-benefício da atenção hospitalizada foi US$ 143.719,16 e ambulatorial, US$ 253.267,22, com rentabilidade social 1,87 e 5,35 respectivamente. CONCLUSÃO: A análise árvore de decisão confirma que o sucesso dos tratamentos elimina custos no hospital. A relação custo-benefício indicou que o tratamento ambulatorial é economicamente mais vantajoso do que a hospitalização. A rentabilidade social de ambos os tratamentos foi maior que 1, indicando que ambos os tipos de atendimento à gestante diabética têm benefício positivo.

Curauá fibers in the automobile industry - a sustainability assessment

Replacing glass fibers with natural fibers in the automobile industry can yield economic, environmental and social benefits. This article evaluates the prospective environmental impacts of automobile applications of curauá fiber (Ananas erectifolius), which nearly equates the physical properties of glass fibers. The study identified economic and social advantages of applying curauá fiber composites in car parts. Besides costing 50% less than fiber glass, the use of curauá fibers can promote regional development in the Amazon region. In order to realize significant environmental benefits, however, the curauá-based composites would have to be lighter than their glass fiber-based counterparts. © 2006 Elsevier Ltd. All rights reserved.

A análise geográfica dos gastos municipais em saúde

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Proposta para mensuração de custos em cadeia de suprimentos

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Utilização do custeio baseado em atividades em centro de material e esterilização como ferramenta gerencial

Pós-graduação em Enfermagem (mestrado profissional) - FMB

Boas práticas de fabricação (BPF) aplicadas nas etapas de beneficiamento de um packing house de laranjas: estudo de caso

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

Diabete e gravidez: estudo prospectivo do custo benefício da hospilização comparado com atenção ambulatorial

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

A bi-objective genetic approach for the selection of sugarcane varieties to comply with environmental and economic requirements

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

Implementação da eficiência global de equipamento (OEE) no padrão de produção e análise de impactos

Nowadays, there is a need for improvements in production processes for companies to be competitive, as it is an obligation of businesses, it is necessary to know about the production processes accurately, to learn where improvements in work and thus have large impacts results. The calculation of efficiency of production lines is necessary to know as much about the progress of production and for product costing, when the measurement is not suitable, it generates negative impacts on the company. Due to the impact generated by this parameter, the graduation work carry out the study of change in a method that does not include all requirements necessary, by another method known as Overall Equipment Effectiveness, and according to studies, covering various parameters, showing become more consistent. These values are contained in the pattern production which is used to fund the product, thereby also occur financial impacts. Thus the work will study the change along with the analysis of impacts caused by the change

Estudo de caso: formulação de custo de um produto de usinagem em uma pequena empresa

Many variables are indirectly involved in the transformation of raw material into a metallurgical industry, such as machine hours, hours of hand labor directly and / or indirect, setup time, etc. This research focuses on the complexity of formulating the cost of metallurgical products, based on a case study, in which one has incurred a large loss on the sale of a product called Punch. The main objective of this work is to define the variables of the cost of members and other metallurgical products, so simplified general, checking what were the failures costing the case studied, in order to help others. The method of formulating cost was determined as recommended by SEBRAE guidance for small businesses. The results showed a loss R$ 13.201,00 in the batch of 15 units of punch. Possible improvements have been identified for reducing the production cost

O PRONAF nos municípios de Caiuá e Teodoro Sampaio - SP

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Sistemas de retenção O'ring e barra-clipe em overdenture mandibular

The dissatisfaction of the treatment with mandibular complete dentures in edentulous patients has been a constant problem in Dentistry. Often, the absence of stability and retention, resultants of a physiologic condition and alveolar ridge resorption, bring reduction of chewing force, speech problems and social life interference. In these cases, the rehabilitation over osseointegrated implants can be an effective and safe alternative of treatment. When it is not possible to put implants in appropriate number and disposition, it is necessary to make a simple and low costing prosthetic planning, which makes resurge the overdentures. Various implant supported attachment systems for overdentures have been developed in the dental market. Thus, intending to facilitate the professional choice, this study review the literature about attachment systems O’ring and bar- clip in its following aspect: retention level, stress distribution, hygiene complications and patient satisfaction.

Mandibular cortical bone evaluation on cone beam computed tomography images of patients with bisphosphonate related osteonecrosis of the jaws

Objectives The objective of this study was to develop a technique for detecting cortical bone dimensional changes in patients with bisphosphonate-related osteonecrosis of the jaw (BRONJ). Study Design Subjects with BRONJ who had cone-beam computed tomography imaging were selected, with age- and gender-matched controls. Mandibular cortical bone measurements to detect bisphosphonate-related cortical bone changes were made inferior to mental foramen, in 3 different ways: within a fixed sized rectangle, in a rectangle varying with the cortical height, and a ratio between area and height. Results Twelve BRONJ cases and 66 controls were evaluated. The cortical bone measurements were significantly higher in cases than controls for all 3 techniques. The bone measurements were strongly associated with BRONJ case status (odds ratio 3.36-7.84). The inter-rater reliability coefficients were high for all techniques (0.71-0.90). Conclusions Mandibular cortical bone measurement is a potentially useful tool in the detection of bone dimensional changes caused by bisphosphonates. Long-term administration of bisphosphonates (BPs) affects bone quality and metabolism following accumulation in bone.1 Since the first cases of bisphosphonate-related osteonecrosis of the jaw (BRONJ) were published in 2003,2 there has been a search for factors that can predict the onset of the condition. Oral and intravenous BPs reduce bone resorption, increase mineral content of bone, and alter bony architecture.3, 4, 5 and 6 Previous studies have demonstrated these changes both radiographically and following histologic analysis.1, 3, 7, 8, 9 and 10 The BP-related jaw changes may present radiological features, such as thickening of lamina dura and cortical borders, diffuse sclerosis, and narrowing of the mandibular canal3 and 11; however, oral radiographs of patients taking BPs do not consistently show radiographic changes to the jaws.11 and 12 The challenge is to find imaging tools that could improve the detection of changes in the bone associated with BP use. Various skeletal radiographic features associated with BRONJ in conventional periapical and panoramic radiographs, computed tomography, magnetic resonance imaging, and nuclear bone scanning have been described.3, 8, 9, 10 and 11 There has also been a search for BP-related quantitative methods for the evaluation of radiographic images, to avoid observer subjectivity in interpretation. Factors thought to be important include trabecular and cortical structure, and bone mineralization.4 Consequently, measurable bone data have been reported in subjects taking BPs through many techniques, including bone density, architecture, and cortical bone thickness.1, 4, 7 and 13 Trabecular microarchitecture of postmenopausal women has been evaluated with noninvasive techniques, such as high-resolution magnetic resonance images showing less deterioration of the bone 1 year after initiation of oral BP therapy.4 A decrease in bone turnover and a trend for an increase in the bone wall thickness has been detected by histomorphometry in subjects taking BPs.1 Alterations in the cortical structure of the second metacarpal have been detected in digital x-ray radiogrammetry of postmenopausal women treated with BPs.7 Mandibular cortical width may be measured on dental panoramic radiographs, and it has been suggested as a screening tool for referring patients for bone densitometry for osteoporosis investigation.14 and 15 Inhibition of the intracortical bone remodeling in the mandible of mice taking BPs has been reported.16 Thus, imaging evaluation of the mandibular cortical bone could be a biologically plausible way to detect BP bone alterations. Computed tomography can assess both cortical and trabecular bone characteristics. Cone-beam computed tomography (CBCT) can provide 3-dimensional information, while using lower doses and costing less than conventional CT. The CBCT images have been studied as a tool for the measurement of trabecular bone in patients with BRONJ.13 Therefore, cortical bone measurements on CBCT of the jaws might also help to understand bone changes in patients with BRONJ. There is no standard in quantifying dimensional changes of mandibular cortical bone. We explored several different approaches to take into consideration possible changes in length, area, and volume. These led to the 3 techniques developed in this study. This article reports a matched case-control study in which mandibular cortical bone was measured on CBCT images of subjects with BRONJ and controls. The aim of the study was to explore the usefulness of 3 techniques for detecting mandibular cortical bone dimensional changes caused by BP.