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.

Seleção de flexibilidades de manufatura: uma analogia à carteira de ações para minimização de riscos e problemas no ambiente fabril

Para empresas de manufatura, vários autores recomendam a utilização da flexibilidade de manufatura para a minimização dos impactos prejudiciais que os riscos incutem às organizações. Entretanto, a característica multidimensional da flexibilidade de manufatura e os trade-offs existentes entre os diversos tipos dificultam a tarefa de se selecionar e adequar o grau de flexibilidade a ser adotado, frente às variáveis existentes. Além disso, a escolha indevida de tipos de flexibilidade para a solução de problemas pode gerar investimentos desnecessários e inadequados, ocasionando perda de capital e ineficiência no uso dos recursos flexíveis escolhidos para antecipação aos riscos. Assim, disponibilizar à gestão de operações resultados que permitam a seleção de diferentes tipos de flexibilidade, segundo as necessidades e a disponibilidade de recursos de cada empresa, torna-se crucial. Com esse propósito, efetuou-se uma pesquisa empírica que contemplou oito empresas de cinco segmentos industriais, na qual, por meio de uma analogia à diversificação de riscos em carteira de ações, propõe-se a composição de cinco diferentes tipos de carteiras de flexibilidades, para cinco diferentes segmentos industriais.

Modelo de Gerenciamento da Logística Reversa

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Aplicação de programação por metas binária: mista em uma empresa do setor sucroenergético

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

A new polymerase chain reaction/restriction fragment length polymorphism protocol for Plasmodium vivax circumsporozoite protein genotype (VK210, VK247, and P-vivax-like) determination

For the molecular diagnosis of Plasmodium vivax variants (VK210, VK247, and P. vivax-like) using DNA amplification procedures in the laboratory, the choice of rapid and inexpensive identification products of the 3 different genotypes is an important prerequisite. We report here the standardization of a new polymerase chain reaction/restriction fragment length polymorphism technique to identify the 3 described P. vivax circumsporozoite protein (CSP) variants using amplification of the central immunodominant region of the CSP gene of this protozoan. The simplicity, specificity, and sensitivity of the system described here is important to determine the prevalence and the distribution of infection with these P. vivax genotypes in endemic and nonendemic malaria areas, enabling a better understanding of their phylogeny. (c) 2007 Published by Elsevier B.V.

Structure and properties of conducting bacterial cellulose-polyaniline nanocomposites

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Influence of HLA-DRB-1 alleles on the production of antibody against CSP, MSP-1, AMA-1, and DBP in Brazilian individuals naturally infected with Plasmodium vivax

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

Algorithms for network piecewise-linear programs: A comparative study

Piecewise-Linear Programming (PLP) is an important area of Mathematical Programming and concerns the minimisation of a convex separable piecewise-linear objective function, subject to linear constraints. In this paper a subarea of PLP called Network Piecewise-Linear Programming (NPLP) is explored. The paper presents four specialised algorithms for NPLP: (Strongly Feasible) Primal Simplex, Dual Method, Out-of-Kilter and (Strongly Polynomial) Cost-Scaling and their relative efficiency is studied. A statistically designed experiment is used to perform a computational comparison of the algorithms. The response variable observed in the experiment is the CPU time to solve randomly generated network piecewise-linear problems classified according to problem class (Transportation, Transshipment and Circulation), problem size, extent of capacitation, and number of breakpoints per arc. Results and conclusions on performance of the algorithms are reported.

Recycling of silicon carbide and corn starch as binder originating from commercial starch consolidation

The main goal of this work is to demonstrate that the use of recycled material originated from SiC ceramics is viable. These ceramics were produced by commercial starch consolidation process. Before calcination stage, surplus of these materials always appears. This surplus is rich in SiC and starch. Samples were made by material previously milled in automatic mortar and sieved (100 Tyler). Later, 10% of distilled water was added to the material and the mixture was pressed at 40 MPa. In order to characterize the ceramic, three point flexural test were made, according to the ASTM C1161/94 norm. The results were analyzed by Weibull statistical method. Apparent density and porosity measures also were made, according to ASTM C20/87 norm. A verification of the surface was made in the fracture area by the depth from focus method and SEM image analysis. The results showed that the recycling process is fully viable, being a good economic option and reduce possible pollutant effect to the environment.

Measuring the efficiency of outsourcing: An illustrative case study from the aerospace industry

Outsourcing is related to the action which an organization deals with its suppliers through a kind of business contract where a specific activity or service has been hired to be made. The outsourcing of some activities has become a common practice in the industry, nowadays. It reduces costs, significantly, in the production process and, at the same time, adds some values to the business organization. However it is necessary to measure the performance of these activities. Data Envelopment Analysis (DEA) is a non-parametric method useful to measure comparative performance. It has a wide range of applications measuring comparative efficiency. The Analytic Hierarchy Process (AHP) is a multiple criteria decision-making method that uses hierarchic structures to represent a decision problem and then develops priorities for the alternatives based on the decision-maker's judgments. This paper presents an integrated application based on DEA and AHP to evaluate the efficiency of subcontracted companies in a Brazilian aerospace factory. © 2007 Springer-Verlag London Limited.

Application of Design of experiments on the simulation of a process in an automotive industry

The objective of this article is to apply the Design of experiments technique along with the Discrete Events Simulation technique in an automotive process. The benefits of the design of experiments in simulation include the possibility to improve the performance in the simulation process, avoiding trial and error to seek solutions. The methodology of the conjoint use of Design of Experiments and Computer Simulation is presented to assess the effects of the variables and its interactions involved in the process. In this paper, the efficacy of the use of process mapping and design of experiments on the phases of conception and analysis are confirmed. © 2007 IEEE.

Um método de gestão de fornecedores baseado na avaliação da eficácia de auditorias realizadas na fase de desenvolvimento de produtos

The main goal of this work is to present a supplier's management method based on evaluation of audits performed at suppliers during products development phase. Audits are prioritized according to the impact of supplied parts on the development and its main goals are identification of risks, to propose and perform action plans and to evaluate periodically the supplier's performance to prevent problems. It is proposed that if the audits in the development phase be efficient, the supplied products will have good maturity to entry into service and stable performance. This issue was evaluated in a aeronautic company and the analyzed results in 2006 were considered good.

Combined use of modeling techniques for the development of the conceptual model in simulation projects

The objective of this paper is to utilize the SIPOC, flowchart and IDEF0 modeling techniques combined to elaborate the conceptual model of a simulation project. It is intended to identify the contribution of these techniques in the elaboration of the computational model. To illustrate such application, a practical case of a high-end technology enterprise is presented. The paper concludes that the proposed approach eases the elaboration of the computational model. © 2008 IEEE.