1000 resultados para Sistema custeio baseado em atividades


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The fierce competitiveness of the current market and the sophistication of customer requirements made the commitment to quality a need within organizations. The search for quality has been carried out by the adoption of quality management systems, a formal organization that should be present throughout the organization, from the initial identification of market needs to the satisfaction of customer requirements. The methodology most commonly used for this purpose is based on the requirements of ISO 9001, latest version of 2008. Considering this scenario, was developed a case study in a small company of the industrial sector with the development of a plan for the implementation of ISO 9001. The proposed methodology involved the construction of a theoretical framework on the subject and the development of a case study with a qualitative approach. Initially, was applied a questionnaire to the representative of the organization about the company's operating procedures, activity logs held, current documentation, planning and resource management for the construction of an assessment about the adequacy of the company needs to ISO 9001. Were obtained as results the characterization of production processes and organizational structure of the company and examples of policy and objectives of quality, performance indicators, document control, system for visualization of non-compliances, among others. Finally, the benefits of adopting a quality management system based on ISO 9001 requirements for the company and its environmental issues such as increased process efficiency, less waste and greater profitability, were pointed out, and the conditions for effective certification in the future

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Pós-graduação em Televisão Digital: Informação e Conhecimento - FAAC

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Pós-graduação em Ciências Biológicas (Zoologia) - IBRC

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Objective – To collecting data about the main explanations for glosses and demonstrating the percentage of production loss in the odontologic procedures. Methods – It is about an epidemiological study of historical series, retrospective and quantitative, based on the data collection of DATASUS information system and reports realized by the city of Aquidauana/MS audit system from 2001 to 2010. Results – The results show that in this period, 921.300 odontologic procedures were presented as production; being 223.226 (24,2%) individual procedures and 698.074 (75,8%) collective. There were 23.881 (2,6%) glosses, being 10.158 (42,5%) in the collective procedures and 13.723 (57,5%) in the individual ones. The main cause for glosses related to individual procedures was the repetition of procedures for the same patient and the same tooth (42,4%). In the collective activities, it was the non-accomplishment of the oral health collective program (68,9%). There was an increase of loss in the individual procedures going from less than 5% in the period of 2001 to 2007; to 5,8 % in 2008; 8,9% in 2009 and 14,1 % in 2010 and in the collective procedures the loss reached 4% in 2010. Conclusion – It was concluded that the most frequent cause of glosses explanation was the repetition of procedures for the same patient and the same tooth in the individual cases and the non-accomplishment of the oral health collective program in the collective activities. The importance of the audit system as a trust-worthy instrument for the managers in the planning and evaluation of health actions with the intention of guarantee the solution of the serv-ices provided.

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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)

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Pós-graduação em Serviço Social - FCHS

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Although leisure physical activity has been investigated in general population, there is absence of data in Brazilian Public Health System about this issue. Thus, the purpose of this study was to analyze in patients attended by Public Health System the prevalence of leisure physical activity, as well as, to identify its correlates and associated diseases. Sample was composed by 963 patients (707 female and 256 male) randomly selected at five basic healthcare units. Leisure physical activity was assessed by Baecke’s questionnaire and subjects with ≥180 and ≥240 minutes per week were classified as sufficiently active. General and central obesity were assessed by body mass index and waist circumference, respectively. Diseases of high occurrence were classified according CID-10. There was low rate of physically active subjects in leisure time (14.8%),but high rate of abdominal obesity (70.1%) and orthopedic diseases (72.1%). Physically active subjects in leisure time had lower occurrence of orthopedic diseases (OR= 0.60 [OR95%CI: 0.37 – 0.98]). The same pattern of association was observed for central obesity (OR= 0.35 [OR95%CI: 0.19 – 0.65]). It is low the rate of physically active in leisure time at Brazilian Public Health System, which is associated with orthopedic diseases.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Diversas atividades nos dias atuais podem ser beneficiadas pela da análise automatizada de imagens como o reconhecimento biométrico de pessoas, a busca de imagens por conteúdo e o diagnóstico médico. Dentre as principais características que podem ser analisadas em uma imagem a fim de obter informações sobre seu conteúdo encontra-se a forma de objetos e regiões da mesma. Neste trabalho propõe-se um novo descritor de formas denominado HTS (Hough Transform Statistics) o qual se baseia no espaço de Hough para representar e reconhecer objetos em imagens por suas formas. Os resultados obtidos sobre algumas bases de imagens públicas mostram que o HTS, além de apresentar altas taxas de acerto, é muito rápido. Discute-se também uma adaptação na etapa de extração de características do descritor a qual fez com que os resultados melhorassem bastante sem deixar o método muito mais lento.

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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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The use of Information and Communication Technology has grown in most agricultural activities. As a consequence, it has changed the way of thinking and acting of the farmer who wants to establish a more and more competitive market. However, the high costs of acquisition and maintenance of those technologies may be a factor which can inhibit its spread and acceptance, mainly to a large number of small grain Brazilian farmers. In this context, there is a need for innovative solutions that are proper for this universe of farmers. Starting from this premise, this paper presents the development of a low cost prototype to the monitoring process of temperature and humidity values of grains stored in silos, using communication based on wireless technology by radio frequency. Therefore, the economic implications of cost/benefit ratio of innovative application of wireless transmission in the process of thermometry of grains were analysed. The prototype was made of two electronic units, one of acquisition and another one of data reception, as well as computational software, which offered the farmer more precise information for the control of aeration. By means of stability, integrity and reliability tests of data transmission via radio, using low cost electronic components, the development system can be considered as potentially viable. It presented the difference regarding the wireless communication via radio in the process of grains thermometry, providing mobility, reducing cabling costs and maintenance, and also offering an easy system expansion; it was also appropriate to temperature and humidity monitoring in grain silos; and revealed operational viability, besides the low cost development when compared to similar products available in the Brazilian market.

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This paper presents the application of fuzzy theory to support the decision of implementing energy efficiency program in sawmills operating in the processing of Pinustaeda and Pinuselliotii. The justification of using a system based on fuzzy theory for analysis of consumption and the specific factors involved, such is the diversity of rates / factors. With the fuzzy theory, we can build a reliable system for verifying actual energy efficiency. The indices and factors characteristic of industrial activity were measured and used as the basis for the fuzzy system. We developed a management system and technology. The system involves the management practices in energy efficiency, maintenance of plant and equipment and the presence of qualified staff. The technological system involves the power factor, load factor, the factor of demand and the specific consumption. The first response provides the possibility of increased energy efficiency and the second level of energy efficiency in the industry studied. With this tool, programs can be developed for energy conservation and energy efficiency in the industrial timber with wide application in this area that is as diverse as production processes. The same systems developed can be used in other industrial activities, provided they are used indices and characteristic features of the sectors involved.