971 resultados para Custeio por absorção
Resumo:
Dissertação para obtenção do grau de Mestre no Instituto Superior de Ciências da Saúde Egas Moniz
Resumo:
O presente trabalho visa abordar a aplicação do sistema de custeio Activity Based Costing (ABC) numa empresa de fabricação de carroçarias para autocarros, identificando os benefícios da sua adoção e os fatores que mais influenciaram a sua implementação. Para o efeito utilizamos a metodologia de investigação qualitativa com recurso ao método do estudo de caso. Constatamos que o ABC é uma ferramenta de gestão que permite o apuramento dos custos indiretos de produção de uma forma mais precisa e racional do que os demais sistemas de custeio da contabilidade tradicional. Por outro lado, foi possível concluir que os fatores que mais influenciaram a implementação do ABC foram o apoio da gestão de topo, a familiaridade com outras ferramentas de gestão e a elevada formação dos recursos humanos.
Resumo:
The polymer matrix composite materials are being used on a large scale in the most different industrial fields such as aerospace, automotive, oil, among others, since the industrial perspectives is currently working with materials which have a good mechanical performance at high service life and cost / benefit. Thus, the determination of the mechanical properties is indispensable for the characterization of waste resulting in greater expansion of this type of material. Thus, this work will be obtained three plates laminated with tereftálica polymeric matrix reinforced by a bidirectional woven E-glass and kevlar both industrially made, where the plates are manufactured by manual lamination process (hand lay-up), all laminates have five enhancement layers, the first hybrid laminate will consist of bidirectional woven E-glass fiber, kevlar fiber interspersed with layers, is formed by the second bidirectional woven kevlar fiber at the ends of the laminate (two layers), and in the center the glass fiber fabric (three layers), the third plate is composed of only the bidirectional woven E-glass fiber. Then were prepared specimens (CP) by standard, to determine the mechanical properties of tensile and bending in three points. After fabrication of the specimens, they were immersed in oil and seawater. After that, there was a comparison of the mechanical properties for the test condition in the dry state. Showing that there was a considerable increase in the properties studied because the effect of hybridization in laminates.
Resumo:
A type of macro drainage solution widely used in urban areas with predomi-nance of closed catchments (basins without outlet) is the implementation of detention and infiltration reservoirs (DIR). This type of solution has the main function of storing surface runoff and to promote soil infiltration and, consequently, aquifer recharge. The practice is to avoid floods in the drainage basin low-lying areas. The catchment waterproofing reduces the distributed groundwater recharge in urban areas, as is the case of Natal city, RN. However, the advantage of DIR is to concentrate the runoff and to promote aquifer recharge to an amount that can surpass the distributed natu-ral recharge. In this paper, we proposed studying a small urban drainage catchment, named Experimental Mirassol Watershed (EMW) in Natal, RN, whose outlet is a DIR. The rainfall-runoff transformation processes, water accumulation in DIR and the pro-cess of infiltration and percolation in the soil profile until the free aquifer were mod-eled and, from rainfall event observations, water levels in DIR and free aquifer water level measurements, and also, parameter values determination, it is was enabled to calibrate and modeling these combined processes. The mathematical modeling was carried out from two numerical models. We used the rainfall-runoff model developed by RIGHETTO (2014), and besides, we developed a one-dimensional model to simu-late the soil infiltration, percolation, redistribution soil water and groundwater in a combined system to the reservoir water balance. Continuous simulation was run over a period of eighteen months in time intervals of one minute. The drainage basin was discretized in blocks units as well as street reaches and the soil profile in vertical cells of 2 cm deep to a total depth of 30 m. The generated hydrographs were transformed into inlet volumes to the DIR and then, it was carried out water balance in these time intervals, considering infiltration and percolation of water in the soil profile. As a re-sult, we get to evaluate the storage water process in DIR as well as the infiltration of water, redistribution into the soil and the groundwater aquifer recharge, in continuous temporal simulation. We found that the DIR has good performance to storage excess water drainage and to contribute to the local aquifer recharge process (Aquifer Dunas / Barreiras).
Resumo:
In the oil industry, natural gas is a vital component of the world energy supply and an important source of hydrocarbons. It is one of the cleanest, safest and most relevant of all energy sources, and helps to meet the world's growing demand for clean energy in the future. With the growing share of natural gas in the Brazil energy matrix, the main purpose of its use has been the supply of electricity by thermal power generation. In the current production process, as in a Natural Gas Processing Unit (NGPU), natural gas undergoes various separation units aimed at producing liquefied natural gas and fuel gas. The latter should be specified to meet the thermal machines specifications. In the case of remote wells, the process of absorption of heavy components aims the match of fuel gas application and thereby is an alternative to increase the energy matrix. Currently, due to the high demand for this raw gas, research and development techniques aimed at adjusting natural gas are studied. Conventional methods employed today, such as physical absorption, show good results. The objective of this dissertation is to evaluate the removal of heavy components of natural gas by absorption. In this research it was used as the absorbent octyl alcohol (1-octanol). The influence of temperature (5 and 40 °C) and flowrate (25 and 50 ml/min) on the absorption process was studied. Absorption capacity expressed by the amount absorbed and kinetic parameters, expressed by the mass transfer coefficient, were evaluated. As expected from the literature, it was observed that the absorption of heavy hydrocarbon fraction is favored by lowering the temperature. Moreover, both temperature and flowrate favors mass transfer (kinetic effect). The absorption kinetics for removal of heavy components was monitored by chromatographic analysis and the experimental results demonstrated a high percentage of recovery of heavy components. Furthermore, it was observed that the use of octyl alcohol as absorbent was feasible for the requested separation process.
Resumo:
In the oil industry, natural gas is a vital component of the world energy supply and an important source of hydrocarbons. It is one of the cleanest, safest and most relevant of all energy sources, and helps to meet the world's growing demand for clean energy in the future. With the growing share of natural gas in the Brazil energy matrix, the main purpose of its use has been the supply of electricity by thermal power generation. In the current production process, as in a Natural Gas Processing Unit (NGPU), natural gas undergoes various separation units aimed at producing liquefied natural gas and fuel gas. The latter should be specified to meet the thermal machines specifications. In the case of remote wells, the process of absorption of heavy components aims the match of fuel gas application and thereby is an alternative to increase the energy matrix. Currently, due to the high demand for this raw gas, research and development techniques aimed at adjusting natural gas are studied. Conventional methods employed today, such as physical absorption, show good results. The objective of this dissertation is to evaluate the removal of heavy components of natural gas by absorption. In this research it was used as the absorbent octyl alcohol (1-octanol). The influence of temperature (5 and 40 °C) and flowrate (25 and 50 ml/min) on the absorption process was studied. Absorption capacity expressed by the amount absorbed and kinetic parameters, expressed by the mass transfer coefficient, were evaluated. As expected from the literature, it was observed that the absorption of heavy hydrocarbon fraction is favored by lowering the temperature. Moreover, both temperature and flowrate favors mass transfer (kinetic effect). The absorption kinetics for removal of heavy components was monitored by chromatographic analysis and the experimental results demonstrated a high percentage of recovery of heavy components. Furthermore, it was observed that the use of octyl alcohol as absorbent was feasible for the requested separation process.
Princípios Lean aplicados à gestão da informação: um caso prático no departamento de custeio da ECCO
Resumo:
O pensamento lean, assim como os conceitos e práticas que lhe estão associados, são, hoje em dia, vistos pelas organizações como meios que promovem a busca pela excelência empresarial. A aplicação dos princípios lean ultrapassou já a barreira do domínio produtivo, conhecendo-se, cada vez mais, outros ramos de utilização, como é o caso do setor dos serviços, que tem demonstrado um potencial enorme no que diz respeito à exploração desta filosofia. No entanto, as experiências de aplicação destes princípios a outras áreas, que não a indústria de transformação, têm ainda poucos resultados concretos espelhados na literatura. Este projeto surge no sentido de contribuir para alcançar processos mais eficientes, aplicando ferramentas e metodologias da filosofia lean a processos de gestão da informação, tendo o caso prático decorrido no recém-criado Departamento de Custeio Global da ECCO. Por se tratar de um novo departamento, ergue-se a necessidade de construir e modificar ferramentas e práticas em toda a estrutura da empresa. Deste modo, o lean será utilizado como um possível caminho para promover a melhoria contínua dos vários processos, tendo em vista a obtenção de uma melhor relação entre os resultados obtidos e os recursos despendidos. Assim, serão apresentadas várias propostas de melhoria para o departamento em causa, no âmbito da gestão da informação e que, partindo de uma análise inicial baseada nos princípios lean, pretendem agregar mais valor aos processos, minimizando os desperdícios que lhes estão associados e, consequentemente, promovendo o seu melhoramento contínuo.
Resumo:
The cost management in any organization provides a number of benefits such as security in the good management of resources, but it is little used in the public hospital sector which is shaped like a paradox, facing the complexity of hospital organization and the underfunding situation of Cheers. The purpose of this book was to develop and submit an application method of a costing system in public hospitals. This proposal was developed in partnership with the Secretariat of the State of Paraná Health, with financial support from PPSUS and Araucaria Foundation. The study was conducted as an action research in two public hospitals in Paraná, but it can be replicated in any hospital from the premises of the developed method. For this, We developed the concepts of administration and public governance, the right to health in Brazil, the costs in the public sector and the detailed presentation of the proposed costing system model. The results constitute an important management tool for hospitals and Ministry of Health, enabling greater security leaders in the face of difficulties and challenges in this segment. Thus, it is expected that the book will contribute to governments for better management of public funds allocated to health; with academia, as a still incipient theme in literature; and society, so that more hospitals were professionalize its cost management and thereby provide a more efficient and effective service.
Resumo:
The objective of this study was to examine the growth of Gracilaria cervicornis cultured in a shrimp (Litopenaeus vannamei) pond and to determine the absorption efficiency and the kinetics parameters (Vmax, Ks e Vmax:Ks) of this macroalgae for the nutrients N-NO3-, N-NH4+ and P-PO4-3, aiming at its use as bioremediatory of eutrophicated environments. For this study, two experiments (field and laboratory) were developed. In the field study, the seaweed was examined in relation to the growth and the biomass. In the laboratory experiment, the absorption efficiency of G. cervicornis was measured through the monitoring of the concentration of the three nutrients (N-NO3-, N-NH4+ e P-PO4-3) during 5 hours and the kinetic parameters were determined through the formula of Michaelis-Menten. The results obtained in this study demonstrated that G. cervicornis benefited from the available nutrients in the pond, increasing 52.4% of its biomass value after 30 days of culture. It was evidenced that the variability of the biomass could be explained through the salinity, availability of light (transparency and solid particle in suspension) and concentration of N-NO3- in the environment. In the laboratory experiment, the highest absorption efficiency was found in the treatments with low concentration (5 µmol.L-1), being evidenced a reduction of up to 85,3%, 97,5% and 81,2% of N-NH4+, N-NO3- and P-PO43-, respectively. Regarding the kinetic parameters, G. cervicornis presented better ability in absorbing N-NH4+ in high concentrations (Vmax = 158,5 µmol g-1 dry wt h-1) and P-PO43- in low concentrations (Ks = 5 µmol.L-1 e Vmax:Ks = 10,3). The results of this study show that G. cervicornis could be cultivated in shrimp ponds, presents a good capacity of absorption for the tested nutrients and is a promising candidate for biorremediation in shrimp pond effluent
Resumo:
As famílias portuguesas têm vindo a mudar o seu estilo de vida e tem-se assistido cada vez mais a uma diminuição do tempo e disponibilidade para a confeção das suas refeições diárias. Tal facto aumenta a procura e o consumo de alimentos de fácil confeção comercializados nas grandes superfícies comerciais, como é o caso das batatas pré-fritas congeladas. O objetivo deste trabalho foi determinar o teor de gordura total e o perfil de ácidos gordos de batatas pré-fritas, ultracongeladas, com diferentes tipos de corte. Em 2015, foram adquiridos em superfícies comerciais da região de Lisboa, 6 tipos de batatas pré-fritas ultracongeladas com diferentes cortes (palitos, palitos finos, cubos, rodelas, “steakhouse” e “noisette”). As amostras foram posteriormente sujeitas a fritura doméstica, com o mesmo tipo de óleo de fritura. O teor total de gordura das amostras (pré-fritas e fritas) foi determinado pelo método de hidrólise ácida e extração em Soxhlet com éter de petróleo, e o perfil de ácidos gordos foi determinado por cromatografia gasosa com deteção por ionização de chama. O teor total de gordura das amostras variou entre 3,01 e 14,9 g/100 g de parte edível para as batatas pré-fritas (cubos) e as batatas fritas (palitos finos), respetivamente. Durante a fritura, as batatas cortadas em palitos finos foram as que absorveram mais gordura (10,5 g/100 g), enquanto as batatas “noisette” foram as que menos absorveram (3,12 g/100 g). No que diz respeito ao perfil de ácidos gordos, 66,7% das amostras apresentaram maioritariamente ácidos gordos polinsaturados (AGPI), com teores que variaram entre 0,30 e 8,71 g/100 g de parte edível, para as batatas pré-fritas (cubos) e as batatas fritas (palitos finos), respetivamente. O teor de ácidos gordos saturados variou entre 0,83 e 2,16 g/100 g para as batatas “steakhouse” e palitos finos, ambas pré-fritas. Com este trabalho foi possível verificar que o tipo de corte da batata influencia diretamente a absorção de gordura aquando da sua fritura. Foi também possível concluir que as amostras analisadas apresentaram teores elevados de AGPI, sendo este perfil de ácidos gordos fortemente influenciado pelo óleo ou gordura utilizada na fritura, dado que a batata no seu estado natural apresenta um teor de gordura muito reduzido.
Resumo:
Portugal é um país dependente da energia do exterior, devido à elevada percentagem de consumo de energia a partir de fontes primárias, como por exemplo o gasóleo. Para colmatar este cenário, têm vindo a criar-se incentivos para o uso de energias renováveis e para intensificação de medidas de eficiência energética, como os sistemas de cogeração, de forma a tornar os processos industriais nacionais mais autónomos e mais competitivos. O presente trabalho, centra-se na avaliação do chiller de absorção na central de trigeração da empresa Monteiro, Ribas-Indústria, SA, com a finalidade de identificar algum problema no funcionamento do chiller. Após efetuado o estudo do chiller, verificou-se que o coeficiente de performance do chiller apresenta valores que variam entre 0,75 e 0,81, que comparado com o valor especificado, não apresenta grande diferença. No que toca à potência do chiller, esta apresentou valores entre 948 e 1045 kW. Estes valores estavam bem abaixo da potência especificada pelos fornecedores. Assim, pretendeu-se propor medidas para melhor a potência obtida. Para o efeito foi sugerido o aquecimento da corrente que atua como fonte de calor para o chiller, a corrente de água quente. Embora a empresa apresente a solução para o problema, um permutador de vapor para o aquecimento da corrente de água quente, este não se encontra em funcionamento contínuo, levando a uma potência mais baixa.
Resumo:
Dissertação (Mestrado em Tecnologia Nuclear)