Análisis de los sistemas de información en la productividad de la empresa Belta Ltda.

Los sistemas y la tecnología de información han sido una pieza clave en las organizaciones, estos buscan lograr un equilibrio junto con las estrategias empresariales, ya que de esta manera las empresas estarían en mejores condiciones para enfrentar los desafíos del mercado. (Morantes Leal y Miraidy Elena, 2007)1. Para abordar este tema, hemos decidido realizar un análisis de un sistema de información aplicado en la empresa Belta Ltda. para determinar la relación que existe entre la productividad y el uso de los sistemas empresariales. La información de este análisis está compuesta por 6 capítulos divididos de la siguiente manera: En el primer capítulo se muestra una introducción de los sistemas de información empresarial, la importancia del uso de las tecnologías, además se describe los objetivos de esta investigación, el alcance y vinculación de este proyecto con la línea de investigación de la escuela de administración de la universidad del Rosario. En el segundo capítulo se presenta el marco teórico; la descripción de los tipos de sistemas de información, y las metodologías utilizadas para la evaluación del uso de las tecnologías. Enseguida se describe la metodología utilizada para llevar a cabo esta investigación y las herramientas utilizadas para este caso de estudio en el capítulo tres. En el cuarto capítulo se muestra una descripción de la empresa, el organigrama, el entorno general del negocio, y se desarrolla la aplicación del documento guía; el modelo integral 5d`s, que consiste en realizar diferentes diagnósticos para determinar cómo se encuentra la empresa a nivel interno y externo. Finalmente, según el análisis y resultados obtenidos con esta investigación, se dan unas conclusiones finales y se proponen unas recomendaciones para la empresa en los últimos capítulos.

La influencia de la cultura nacional en el desempeño logístico de los 123 primeros países en el logistics performance index (LPI)

En esta tesis se presenta la influencia que tiene la Cultura Nacional en el desempeño Logístico de una Nación, en especial de los 123 primeros países evaluados por el Índice de Desempeño Logístico (LPI) realizado por el Banco Mundial. Este estudio se realiza a partir de los seis ítems evaluados en el LPI y de las seis Dimensiones Culturales de Hofstede, para relacionar estas calificaciones se empleará el programa estadístico SPSS Statistical Package for the Social Sciences obteniendo como resultado posibles correlaciones para probar la hipótesis del efecto de la cultura en el desempeño logístico y establecer patrones de comportamiento en los mejores países de cada correlación. De acuerdo a los resultados obtenidos de estas correlaciones, se encontró que si existe una relación entre la cultura nacional y el desempeño logístico de un país, al igual que las dimensiones culturales más influyentes para obtener dichos resultados y se identificaron los países que cuentan con condiciones sobresalientes que facilitan tener altas posiciones en el LPI.

Analisi multi-obiettivo in ottica lean-green della reverse logistics dei veicoli a fine vita (ELV)

La gestione del fine vita dei prodotti è un argomento di interesse attuale per le aziende; sempre più spesso l’imprese non possono più esimersi dall’implementare un efficiente sistema di Reverse Logistics. Per rispondere efficacemente a queste nuove esigenze diventa fondamentale ampliare i tradizionali sistemi logistici verso tutte quelle attività svolte all’interno della Reverse Logitics. Una gestione efficace ed efficiente dell’intera supply chain è un aspetto di primaria importanza per un’azienda ed incide notevolmente sulla sua competitività; proprio per perseguire questo obiettivo, sempre più aziende promuovono politiche di gestione delle supply chain sia Lean che Green. L’obiettivo di questo lavoro, nato dalle esigenze descritte sopra, è quello di applicare un modello innovativo che consideri sia politiche di gestione Lean, che dualmente politiche Green, alla gestione di una supply chain del settore automotive, comprendente anche le attività di gestione dei veicoli fuori uso (ELV). Si è analizzato per prima cosa i principi base e gli strumenti utilizzati per l’applicazione della Lean Production e del Green supply chain management e in seguito si è analizzato le caratteristiche distintive della Reverse Logistics e in particolare delle reti che trattano i veicoli a fine vita. L’obiettivo finale dello studio è quello di elaborare e implementare, tramite l’utilizzo del software AMPL, un modello di ottimizzazione multi-obiettivo (MOP- Multi Objective Optimization) Lean e Green a una Reverse Supply Chain dei veicoli a fine vita. I risultati ottenuti evidenziano che è possibile raggiungere un ottimo compromesso tra le due logiche. E' stata effettuata anche una valutazione economica dei risultati ottenuti, che ha evidenziato come il trade-off scelto rappresenti anche uno degli scenari con minor costi.

Strategic supply lead time management. Case Nokia Networks, Hardware Services

Teollisuuden palveluiden on huomattu olevan potentiaalinen lisätulojen lähde. Teollisuuden palveluiden dynaamisessa maailmassa räätälöinti ja kyky toimia nopeasti ovat kriittisiä asiakastyytyväisyyden ja kilpailuedun luomisprosessin osia. Toimitusketjussa käytetyn ajan lyhentämisellä voidaan saavuttaa sekä paremmat vasteajat, että alhaisemmat kokonaiskustannukset. Tutkielman tavoitteena on kuvata teollisuuden palveluiden dynaamista ympäristöä: asiakastarvetta, sekä mahdollisuuksia kaventaa pyydetyn ja saavutetun toimitusajan välistä eroa. Tämä toteutetaan pääosin strategisen toimitusajan hallinnan keinoin. Langattomien tietoliikenneverkkojen operaattorit haluavat vähentää ydinosaamiseensa kuulumatomiin toimintoihin, kuten ylläpitoon sitoutuneita pääomia. Tutkielman case osiossa varaosapalvelujen toimitusketjun kysyntä-, materiaali- ja informaatiovirtoja analysoidaan niin kvalitatiivisten haastatteluiden, sisäisten dokumenttien, kuin kvantitatiivisten tilastollisten menetelmienkin avulla. Löydöksiä peilataan vallitsevaa toimitusketjun ja ajanhallinnan paradigmaa vasten. Tulokset osoittavat, että vahvan palvelukulttuurin omaksuminen ja kokonaisvaltainen toimitusketjun tehokkuuden mittaaminen ovat ajanhallinnan lähtökohtia teollisuuden palveluissa.

The accumulation of financial and social capital as a means to achieve a sustained competitive advantage for consumer co-operatives

By so far, scholars have discussed how the characteristics of consumer co-operatives (cooperative principles, values and the dual role of members as the users and owners) can potentially give them a competitive advantage over investor-owned firms (IOFs). In addition, concern for the community (as partly derived from locality and regionality) has been seen as a potential source of success for consumer co-operatives. On the other hand, the geographicbound purpose of consumer co-operation causes that consumer co-operative can be regarded as a challenging company form to manage. This is because, according to the purpose of consumer co-operation, co-operatives are obligated to 1) provide the owners with services and goods that are needed and do so at more affordable prices than their competitors do and/or 2) to operate in areas in which competitors do not want to operate (for example, because of the low profitability in certain area of business or region). Thus, consumer co-operatives have to operate very efficiently in order to execute this geographic-bound corporate purpose (e.g. they cannot withdraw from the competition during the declining stages of business). However, this efficiency cannot be achieved by any means; as the acceptance from the important regional stakeholders is the basic operational precondition and lifeline in the long run. Thereby, the central question for the survival and success of consumer co-operatives is; how should the consumer co-operatives execute its corporate purpose so it can be the best alternative to its members in the long run? This question has remained unanswered and lack empirical evidence in the previous studies on the strategic management of consumer cooperation. In more detail, scholars have not yet empirically investigated the question: How can consumer co-operatives use financial and social capital to achieve a sustained competitive advantage? It is this research gap that this doctoral dissertation aims to fulfil. This doctoral dissertation aims to answer the above questions by combining and utilizing interview data from S Group co-operatives and the central organizations in S Group´s network (overall, 33 interviews were gathered), archival material and 56 published media articles/reports. The study is based on a qualitative case study approach that is aimed at theory development, not theory verification (as the theory is considered as nascent in this field of study). Firstly, the findings of this study indicate that consumer co-operatives accumulate financial capital; 1) by making profit (to invest and grow) and 2) by utilizing a network-based organizational structure (local supply chain economies). As a result of financial capital accumulation, consumer co-operatives are able to achieve efficiency gains but also remain local. In addition, a strong financial capital base increases consumer co-operatives´ independence, competitiveness and their ability to participate in regional development (which is in accordance with their geographically bound corporate purpose). Secondly, consumer cooperatives accumulate social capital through informal networking (with important regional stakeholders), corporate social responsibility (CSR) behaviour and CSR reporting, pursuing common good, and interacting and identity sharing. As a result of social capital accumulation, consumer co-operatives are able to obtain the resources for managing; 1) institutional dependencies and 2) customer relations. By accumulating both social and financial capital through the above presented actions, consumer co-operatives are able to achieve sustained competitive advantage. Finally, this thesis provides useful ideas and new knowledge for cooperative managers concerning why and how consumer co-operatives should accumulate financial and social capital (to achieve sustained competitive advantage), while aligning with their corporate purpose.

Contemporary organizational theory in the management of construction projects

The level of insolvencies in the construction industry is high, when compared to other industry sectors. Given the management expertise and experience that is available to the construction industry, it seems strange that, according to the literature, the major causes of failure are lack of financial control and poor management. This indicates that with a good cash flow management, companies could be kept operating and financially healthy. It is possible to prevent failure. Although there are financial models that can be used to predict failure, they are based on company accounts, which have been shown to be an unreliable source of data. There are models available for cash flow management and forecasting and these could be used as a starting point for managers in rethinking their cash flow management practices. The research reported here has reached the stage of formulating researchable questions for an in-depth study including issues such as how contractors manage their cash flow, how payment practices can be managed without damaging others in the supply chain and the relationships between companies" financial structures and the payment regimes to which they are subjected.

Cash flow management in construction firms

The level of insolvencies in the construction industry is high, when compared to other industry sectors. Given the management expertise and experience that is available to the construction industry, it seems strange that, according to the literature, the major causes of failure are lack of financial control and poor management. This indicates that with a good cash flow management, companies could be kept operating and financially healthy. It is possible to prevent failure. Although there are financial models that can be used to predict failure, they are based on company accounts, which have been shown to be an unreliable source of data. There are models available for cash flow management and forecasting and these could be used as a starting point for managers in rethinking their cash flow management practices. The research reported here has reached the stage of formulating researchable questions for an in-depth study including issues such as how contractors manage their cash flow, how payment practices can be managed without damaging others in the supply chain and the relationships between companies’ financial structures and the payment regimes to which they are subjected.

Az ellátási lánc disztribúció oldalának menedzsment eszközei – empirikus elemzés = Management tools of the demand chain – an empirical analysis

A tanulmány célja, hogy bemutassa a Magyarországon működő vállalatok gyakorlatát az ellátási lánc disztribúció oldalának menedzsmentje területén egy empirikus kutatás eredményeinek segítségével. A dolgozat két részből épül fel. Az első részben egy elméleti áttekintés olvasható azokról a menedzsment eszközökről, amelyeket a vállalatok disztribúciós folyamataik során alkalmazhatnak az ellátási láncban. A második rész az empirikus kutatás eredményeit mutatja be. A felmérés során 92 vállalat (amelyből az elemzésbe 79 volt ténylegesen bevonható) vett részt, és válaszaik és a statisztikai elemzés alapján kirajzolódik egy kép, hogy milyen mértékben alkalmazzák a disztribúciós lánc menedzsment eszközeit, valamint milyen fejlettségi szintek különböztethetők meg az alkalmazás volumene alapján. = Aim of the paper is to present the operational practice of Hungarian companies in managing the distribution side of the supply chain (the demand chain), with the help of the results of an empirical research. The paper consists of two parts. In the first part, a literature review is presented about the management tools which companies may use while managing their distribution processes in the supply chain. In the second part I introduce the results of the empirical research. The survey was participated by 92 companies (of which 79 could be analysed) and according to their responses and the statistical analyses, a picture was formulated about how intensely they use the demand chain management tools, how developed they are in the application of those.

A disztribúció kiszervezéséhez kapcsolódó ellátási és működési kockázatok (Supply and operational risks in the outsourcing of distribution management)

A cikk célja, hogy elemző bemutatását adja az ellátási láncok működéséhez, különösen a disztribúciós tevékenység kiszervezéséhez kapcsolódó működési kockázatoknak. Az írás első része az irodalomkutatás eredményeit feldolgozva az ellátási láncok kockázati kitettségének növekedése mögött rejlő okokat törekszik feltárni, s röviden bemutatja a vállalati kockázatkezelés lehetséges lépéseit e téren. A cikk második gondolati egysége mélyinterjúk segítségével összefoglalja és rendszerezi a disztribúció kiszervezéséhez kapcsolódó kockázatokat, számba veszi a kapcsolódó kockázatkezelési lehetőségeket, s bemutatja a megkérdezett vállalatok által alkalmazott kockázat-megelőzési alternatívákat. ______ The aim of this paper is to introduce operational risks of supply chains, especially risks deriving from the outsourcing of distribution management. Based on literature review the first part of the paper talks about the potential reasons of increasing global supply chain risks, and the general business activities of risk assessment. Analyzing the results of semi-structured qualitative interviews, the second part summarizes the risks belonging to the outsourcing of distribution and introduces the potential risk assessment and avoidance opportunities and alternatives in practice.

Management accounting and supply chains: actions, concerns, and networks

What does this thesis do? This thesis uses Actor-Network Theory (ANT) to examine how a UK retailer’s organization and strategy, and, in turn, its form of management accounting was shaped by its supply chain. The thesis does this by reporting on four related themes in the form of four inter-connected essays. The first essay undertakes a state-of-the-art review of the literature. It examines how accounting issues within supply chains permeate ‘matters of concern’. In accordance with this idea of ANT, the essay illustrates how issues emerged, controversies developed, and matters evolved through an actor-network of accounting researchers within the supply chain domain. This leads on to the second essay, which exemplifies the nature of the UK’s retailing industry within which the supply chain case organization emerged and developed. The purposes of the essay are twofold: to introduce the contextual ramifications of the case organization; and to illustrate the emergence of a new market logic, which led to the creation of a global supply chain and a new form of management accounting therein. The third essay reports on a qualitative case study. It analyses the dualistic relation between ostensive and performative aspects of supply chain strategy, reveals how accounting numbers act as an obligatory passage point within this dualism, and makes a contribution to the ANT debate around the issue of whether and how a dualism between ostensive and performative aspects exists. The final essay reports on another case analysis of institutionalizing a heterarchical form of management accounting: a distributed form of intelligence that penetrates through lateral accountable relations. The analysis reveals a new form of management accounting characterised by ambiguity; it emphasizes the possibilities of compromises and negotiations, and it thus contributes to knowledge by combining an aspect of ANT with heterarchical tendencies in the world of contemporary organizations. Finally, the thesis concludes that it is the supply chain that organises today’s neoliberal capitalism; and it is management accounting that unites both human and non-human actors within such supply chains, despite that form of management accounting being ambiguous. The thesis comprises the introduction, these four essays, and the conclusion.

Modelagem e gestão das perdas no suprimento de tomates para processamento industrial

O suprimento de tomates para processamento industrial é uma atividade relativamente complexa. Plantas industriais de larga escala necessitam de elevados volumes diários de matéria-prima. Por outro lado, há alta perecibilidade dos frutos e a colheita ainda é predominantemente manual. Um modelo matemático foi desenvolvido com o propósito de entender objetivamente o processo de suprimento de tomate e, também, vislumbrar possibilidades de sua otimização. A simulação a partir do modelo pode gerar cenários que, quando comparados com o desempenho efetivamente observado em campo, evidenciam a importância da gestão acurada, com a presença de potenciais ganhos financeiros expressivos na cadeia de suprimentos a partir da redução de tempos, perdas e custos. As perdas de produto poderiam ser reduzidas de mais de 2% para algo inferior a 1%. A menor capacidade ociosa traduzir-se-ia em um menor custo de oportunidade e aumento de receita. Para uma fábrica com um consumo de tomates de 336 mil toneladas por ano, a melhoria no suprimento de matéria-prima poderia resultar em ganhos estimados em R$ 6 milhões por ano.

The Controllership Relevance or Risk Management in non-Financial Companies: a study of risk managers` and controllers` perceptions

The purpose of this study is to analyze the Controllership relevance as support risk management in non-financial companies. Risk management is a widely discussed and disseminated subject amongst financial institutions. It is obvious that economic uncertainties and, consequently, prevention and. control must also exist in non-financial companies. To enable managers to take safe-decisions, it is essential for them to be able to count on instrumental support that provides timely and adequate information, to ensure lower levels of mistakes and risk exposure. However, discussion concerning risk management in non-financial companies is still in its early stages in Brazil. Considering this gap, this study aims at assessing how Controllership has been acting in? companies under the insight of risk and how it can contribute to risk management in non-financial companies. To achieve the proposed goal, a field research was. carried-out with non-financial companies that are located in the city Sao Paulo and listed in the Sao Paulo Stock Exchange (Bovespa). The research was carried out using questionnaires, which were sent do Risk Officers and Controllers of those companies with the purpose of evaluating their perception on the subject. The results,of the research allow us to conclude that Controllership offers support to risk management, through information that contributes to the mitigation of the risks in non-financial companies.

Lean enterprise resource planning

Dissertação apresentada na Faculdade de Ciências e Tecnologia da Universidade Nova de Lisboa para obtenção do grau de Mestre em Engenharia e Gestão Industrial

How to optimize Lipton’s business model in order to stimulate tea consumption in Portugal and increase Lipton Leaf tea market share?: The importance of distribution and sales channels management in a B2B2C market

Field Lab Entrepreneurial Innovative Ventures

Estudo da logística do armazenamento e distribuição interna de consumíveis clínicos de uma unidade hospitalar

Dissertação de mestrado em Engenharia Industrial