207 resultados para Gerenciamento dos custos

em Repositório Institucional UNESP - Universidade Estadual Paulista "Julio de Mesquita Filho"


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Objectives: conduct a systematic review of national and international literature, to classify the types of production, comparing the two literatures and synthesize knowledge in the area. Method: Systematic Review of Literature, in the databases LILACS, CINAHL and MEDLINE for selection of articles in their entirety, the data extracted from the articles selected were: the study of bibliographic information (title, author, journal, place of study and year of publication), and general information (multidisciplinary production or specific area, language, type of study, type of population and contributions of the study). The categories established for classification of publications were: raising the cost of procedures/ interventions, economic evaluation of specific intervention, inclusion of nursing in the economic context, using cost as an important variable in the study. Results: The study included 39 publications, with 31% of national production and the remaining 69%, internationally. Most publications were classified according to category of economic evaluation of specific intervention, followed by the category of raising the cost of procedure / intervention, which fits the majority of national production. Human resources is shaped as an important variable for obtaining cost studies that proposed to make this calculation. Conclusion: The production of literature in nursing cost management is relevant in number of publications within the proposed period and is directed to different areas within this theme. There are significant differences in national and international literature: these last use more accurate methods, have more content theorized, use more the economic evaluation tools and related more costs with a amplified context. The production of such knowledge should continue as far as possible and putting that knowledge relating the current reality, in order to amplify the field of nursing and add value

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This work consists of a literature review of technical project management with a focus on cost management in order to establish concepts and build a theoretical basis for later perform a case study of a construction company. All of the literature review is based on best practices in project management from the Project Management Institute - PMI, among other bibliographies that use the same concepts. The case study covers issues such as area of expertise, constructions undertaken, methodologies, procedures, assumptions, allowing to understand how the company operates in the market and, especially, which interfaces with the cost department in company processes. Confronting the knowledge gained from the literature review of the concepts of PMI and the information obtained from the case study on the current situation of the management costs of the company, it was possible to identify some gaps in the company processes of cost management and thus propose the solution of creating a centralized functional area focused on cost, that is responsible for ensuring that best practices in project management, specifically costs, are being applied

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L'un des facteurs nécessaires pour qu’une entreprise reste compétitive sur le marché est la création ou l'amélioration d'un produit afin qu’il réponde aux besoins et aux attentes des clients, ainsi, le Processus de Développement de Produits (PDP) est essentiel. Pour la réussite du PDP, il est souhaitable de suivre un système standard de gestion de projet. L'objectif de cette étude est d'analyser la gestion de projets dans le processus de développement de produits dans l'industrie automobile afin d'identifier les possibilités d’amélioration. Par conséquent, nous avons procédé à une revue de littérature sur le sujet, analysé les lignes directrices et les pratiques du processus de développement de produit dans l’entreprise. Comme résultat, il a été obtenu que le système de développement de produits créé par l’entreprise requiert la clarification des outils utiles à la gestion de projet. Un problème de communication et de gestion des coûts a également été constaté dans le domaine du développement du moteur lourd

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The pineapple crop are high potential for economic expression and social, but problems with productivity and management of production costs can be solved in order to ensure the sustainability of the farming system. The objective of this study was determine the cost of production and profitability of the pineapple's cultivation Pearl in Cassilandia-MS, under application of potassium doses fertilizer. The treatments consisted of the following doses of potassium (K2O): 0, 200, 400, 600, 800 kg ha(-1), used as a commercial source of potassium chloride (60% K2O). Were determined by estimating the effective operational cost (EOC), total operating cost (TOC), gross (RB), operating profitability (LO), profitability index (%), productivity of balance and equilibrium price. It was found that all treatments had operating profitability and positive profitability index. Potassium fertilization with 200 kg ha(-1) gave an average productivity of 50416.58 kg ha(-1), and also promoted the highest operating profit of R$ 9,108.97, the profit margin of 36.13% and best benefit cost (R$ 1.57).

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Pós-graduação em Enfermagem (mestrado profissional) - FMB

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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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Freqüentemente, a implantação de sistemas ERP é complexa e demorada, requerendo, em alguns casos, três ou quatro anos. em geral, um sistema ERP divide-se em módulos cujas implantações são feitas em vários estágios. Um problema sério é que os prazos para a implantação desses módulos são críticos e raramente são cumpridos. Esses atrasos geram insatisfação dos clientes, pois resultam em custos adicionais não previstos. A implantação de sistemas ERP depende de vários fatores, alguns dos quais têm muita influência nos prazos de implantação. Considera-se neste trabalho a técnica de planejamento de experimentos para a determinação dos principais fatores. Além disso, são usados métodos de caminhos críticos para a identificação das atividades que requerem mais investimentos para que haja redução no tempo total de implantação do projeto.

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Pós-graduação em Geociências e Meio Ambiente - IGCE

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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The civil construction is an industrial sector of great economic importance and that it comes exponentially growing in the country. However, this activity is deficient in its management processes, and in this context that the management of construction as a way of organizing and controlling all the technical and construction of an enterprise. The literature shows that the manager has a key role throughout the process of planning, execution and analysis of the results of the work being of prime importance that all steps have its due attention in order to avoid any technical problems or lack information. The management’s main objective is the transparency of technical and financial information to investors and their assessments of physical and financial performances of the work intervened positively in quality, deadlines and costs. In this sense, this paper aims to present consideration about the proper management of a residential development in vertical construction

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Given the high competitiveness in the construction industry, businesses became necessary in a management which reduce costs and delivery times, and is fundamental to running a compatible planning with the magnitude of each work order is the same make feasible the executor. When it comes to planning, one is including both the physical planning of the work, time and duration of the events, as well as the preparation of the cost thereof. There are numerous ways to run the management of works, then it is necessary, in most cases, the planning experience, in previous works, the engineer in charge, because with it he should know what strategy to take the work skirt as planned and designed. For a complete and efficient management, an initial study hard to prepare the physical and financial planning it is necessary, in order to make it real and consistent throughout the execution of the work. It is necessary also a hard monitoring of both the physical and the financial schedule in order to what was initially planned to be completed as close as possible. This paper shows a case study which uses some ways to the management be held with the course of planning, medium and short term, as well as the preparation of the initial budget of the work. Will also be presented as is performed physical planning of a real estate work

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As a result of the industrial competitiveness increase in recent decades, concern about process improvements has been growing significantly. Lean Thinking principles are being more and more applied in the different sectors of the industry and aim to reduce costs, which can generate satisfactory results for an organization. Besides the application of lean tools on workstations, Lean Thinking seeks cultural change of the employees. Although the concepts of this management philosophy are widely disseminated, many organizations find barriers in their implementation and management. This study seeks to identify and evaluate the critical success factors in the implementation of Lean Thinking based on a qualitative research in the manufacturing environment of a multinational chemical company that produces acrylic tapes for the automotive market

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Neste trabalho foi realizada a análise econômica da produção de juvenis de tilápia-do-nilo em tanques-rede utilizando-se diferentes densidades de estocagem. O experimento foi desenvolvido em área aquícola, em delineamento de blocos casualizados, com quatro densidades de estocagem (100, 200, 300 e 400 peixes m-3), avaliadas com seis repetições, em dois períodos de criação: de março a abril de 2005 (52 dias - peso inicial de 43,08 ± 2,98 g e peso final de 262,14 ± 47,86 g) e de março a abril de 2006 (58 dias - peso inicial de 43,16 ± 5,34 g e peso final 314,24 ± 73,30 g). Foram avaliadas as seguintes variáveis econômicas: custo da ração mais custo do juvenil dividido pela biomassa, em R$ kg-1; porcentagem do custo da ração por quilo de peixe produzido sobre o preço de venda; porcentagem do custo do juvenil por quilo de peixe produzido sobre o preço de venda e; porcentagem dos custos da ração mais do juvenil por quilo de peixe produzido sobre o preço de venda. da menor densidade de estocagem (100) para a maior (400), ocorreu diminuição no ganho de peso diário e elevação do índice de conversão alimentar aparente, mas essa redução não comprometeu a taxa de sobrevivência. Entretanto, o ganho de biomassa aumentou com o adensamento de peixes. As maiores receitas líquidas foram obtidas nas densidades de estocagem de 100 e 200 peixes m-3. Os preços não remuneraram os custos operacionais (efetivo e total) em maiores densidades (300 e 400 peixes m-3). Os melhores resultados para a produção de juvenis de tilápia-do-nilo foram obtidos com densidades de até 200 peixes m-3.