993 resultados para cost functions
Resumo:
Tullit ja kuljetuskustannukset haittaavat suomalaisten puutuotteiden hintakilpailua Venäjällä, mikä on luonut tarpeen uudenlaisten toimintamallien kehittämiselle. Tutkimuksen hypoteesina on, että soveltamalla teorioita mobiilista tuotantojärjestelmästä puutalotuotantoon pystytään vastaamaan aluerakennustoiminnan ongelmiin ja saavuttamaan kustannusetuja. Tämän työn tavoitteena on antaa yritysjohdolle kuvaus siirrettävän talotehtaan tuotantokonseptista ja arvioida toiminnan kannattavuutta. Työn tulosten avulla pyritään vastaamaan kysymyksiin: millainen on siirrettävä puutalotehdas ja onko mobiilitehdaskonsepti puutalotuotannossa taloudellisesti kannattava. Tutkimusta tarkastellaan Venäjän liiketoiminta- ja Venäjän puurakentamiskontekstissa. Tutkimus on laadullinen tapaustutkimus, jossa käytettiin useiden menetelmien yhdistelmää. Tutkimusmenetelmät sisälsivät sekä teknisen suunnittelun että kannattavuuden arvioinnin menetelmiä. Työn tekninen osa perustui tehdassuunnittelun ja konseptin kehittämisen menetelmiin. Taloudellisessa tarkastelussa käytettiin tuloslaskelmaa sekä tuottoasteen ja takaisinmaksuajan menetelmiä. Eri tekijöiden vaikutusta kannattavuuteen arvioitiin herkkyysanalyysilla. Työssä esitellään mobiilin talotehtaan tehdassuunnitelma ja tuotantokonsepti sekä sivutaan logistista konseptia. Mobiiliin talotehtaaseen sovellettiin mobiilitehdaskonseptia ja verstastuotantomallia. Mobiili talotehdas koostuu kokoonpanolinjasta, jota täydennetään esivalmistusverstailla. Investoinnille laskettiin kannattavuutta kuvaavat tunnusluvut, joiden perusteella mobiilitehdas todettiin kannattamattomaksi ja riskialttiiksi. Kannattavuuden epävarmuutta analysoitiin herkkyysanalyysillä. Kannattavuuteen vaikuttavat merkittävästi muuttuvien kustannusten ja myyntihinnan muutokset. Työssä annetaan toimenpide-ehdotuksia siirrettävän talotuotannon konseptin kehittämiseen. Keskeiset jatkotutkimuskohteet liittyvät mobiilitehtaan elinkierron toimintojen ja osakonseptien kehittämiseen.
Resumo:
IT Service Management plays a key role in many IT organizations today. First IT Service Management principles founded in the early 1980s but the real adaption emerged in the end 2000s. IT Financial Management is one of IT Service Management’s processes. The main purpose of this thesis was study how IT Financial Management approach can be improved in a case company. Budgeting, accounting and charging are IT Financial Management functions. These functions are researched in this thesis. Thesis materials consist of both qualitative and quantitative material. The theoretical part consists mostly of IT Service Management literature while interviews and the case company’s information systems are researched in the empirical part. Thesis also reviews different kind of the systems which supports and automates IT Financial Management functions. The biggest challenge is the cost allocation with the current ERP system in the case company. It is worth to take group based system for allocation in use before there is a holistic system in a market. The case company should also develop its IT service processes forward.
Resumo:
Many cognitive deficits after TBI (traumatic brain injury) are well known, such as memory and concentration problems, as well as reduced information-processing speed. What happens to patients and cognitive functioning after immediate recovery is poorly known. Cognitive functioning is flexible and may be influenced by genetic, psychological and environmental factors decades after TBI. The general aim of this thesis was to describe the long-term cognitive course after TBI, to find variables that may contribute to it, and how the cognitive functions after TBI are associated with specific medical factors and reduced survival. The original study group consisted of 192 patients with TBI who were originally assessed with the Mild Deterioration Battery (MDB) on average two years after the injury, during the years 1966 – 1972. During a 30-year follow-up, we studied the risks for reduced survival, and the mortality of the patients was compared with the general population using the Standardized Mortality Ratio (SMR). Sixty-one patients were re-assessed during 1998-2000. These patients were evaluated with the MDB, computerized testing, and with various other neuropsychological methods for attention and executive functions. Apolipoprotein-E (ApoE) genotyping and magnetic resonance imaging (MRI) based on volumetric analysis of the hippocampus and lateral ventricles were performed. Depressive symptoms were evaluated with the short form of the Beck depression inventory. The cognitive performance at follow-up was compared with a control group that was similar to the study group in regard to age and education. The cognitive outcome of the patients with TBI varied after three decades. The majority of the patients showed a decline in their cognitive level, the rest either improved or stayed at the same level. Male gender and higher age at injury were significant risk factors for the decline. Whereas most cognitive domains declined during the follow-up, semantic memory behaved in the opposite way, showing recovery after TBI. In the follow-up assessment, the memory decline and impairments in the set-shifting domain of executive functions were associated with MRI-volumetric measures, whereas reduction in information-processing speed was not associated with the MRI measures. The presence of local contusions was only weakly associated with cognitive functions. Only few cognitive methods for attention were capable of discriminating TBI patients with and without depressive symptoms. On the other hand, most complex attentional tests were sensitive enough to discriminate TBI patients (non-depressive) from controls. This means that complex attention functions, mediated by the frontal lobes, are relatively independent of depressive symptoms post-TBI. The presence of ApoE4 was associated with different kinds of memory processes including verbal and visual episodic memory, semantic memory and verbal working memory, depending on the length of time since TBI. Many other cognitive processes were not affected by the presence of ApoE4. Age at injury and poor vocational outcome were independent risk factors for reduced survival in the multivariate analysis. Late mortality was higher among younger subjects (age < 40 years at death) compared with the general population which should be borne in mind when assessing the need for rehabilitation services and long-term follow-up after TBI.
Resumo:
Photosynthesis, the process in which carbon dioxide is converted into sugars using the energy of sunlight, is vital for heterotrophic life on Earth. In plants, photosynthesis takes place in specific organelles called chloroplasts. During chloroplast biogenesis, light is a prerequisite for the development of functional photosynthetic structures. In addition to photosynthesis, a number of other metabolic processes such as nitrogen assimilation, the biosynthesis of fatty acids, amino acids, vitamins, and hormones are localized to plant chloroplasts. The biosynthetic pathways in chloroplasts are tightly regulated, and especially the reduction/oxidation (redox) signals play important roles in controlling many developmental and metabolic processes in chloroplasts. Thioredoxins are universal regulatory proteins that mediate redox signals in chloroplasts. They are able to modify the structure and function of their target proteins by reduction of disulfide bonds. Oxidized thioredoxins are restored via the action of thioredoxin reductases. Two thioredoxin reductase systems exist in plant chloroplasts, the NADPHdependent thioredoxin reductase C (NTRC) and ferredoxin-thioredoxin reductase (FTR). The ferredoxin-thioredoxin system that is linked to photosynthetic light reactions is involved in light-activation of chloroplast proteins. NADPH can be produced via both the photosynthetic electron transfer reactions in light, and in darkness via the pentose phosphate pathway. These different pathways of NADPH production enable the regulation of diverse metabolic pathways in chloroplasts by the NADPH-dependent thioredoxin system. In this thesis, the role of NADPH-dependent thioredoxin system in the redox-control of chloroplast development and metabolism was studied by characterization of Arabidopsis thaliana T-DNA insertion lines of NTRC gene (ntrc) and by identification of chloroplast proteins regulated by NTRC. The ntrc plants showed the strongest visible phenotypes when grown under short 8-h photoperiod. This indicates that i) chloroplast NADPH-dependent thioredoxin system is non-redundant to ferredoxinthioredoxin system and that ii) NTRC particularly controls the chloroplast processes that are easily imbalanced in daily light/dark rhythms with short day and long night. I identified four processes and the redox-regulated proteins therein that are potentially regulated by NTRC; i) chloroplast development, ii) starch biosynthesis, iii) aromatic amino acid biosynthesis and iv) detoxification of H2O2. Such regulation can be achieved directly by modulating the redox state of intramolecular or intermolecular disulfide bridges of enzymes, or by protecting enzymes from oxidation in conjunction with 2-cysteine peroxiredoxins. This thesis work also demonstrated that the enzymatic antioxidant systems in chloroplasts, ascorbate peroxidases, superoxide dismutase and NTRC-dependent 2-cysteine peroxiredoxins are tightly linked up to prevent the detrimental accumulation of reactive oxygen species in plants.
Resumo:
Työn tavoitteena oli kehittää toimintoperusteista kustannuslaskentaa soveltamalla laskentamalli, jonka avulla on mahdollista tutkia postipalveluyrityksen tuotannollisen prosessin kokonaistuottavuuden kannalta optimaalista tapaa hyödyntää virtuaalista lajittelujärjestelmää. Kimputuksen osalta syntyi teoreettinen laskentamalli, mutta kuljetusyksiköinnin osalta pyrittiin muodostamaan todellista prosessia mahdollisimman hyvin noudattava malli, jonka tuloksia on helppo tutkia erilaisilla kustannus- ja lähetysparametreillä. Virtuaalisen lajittelujärjestelmän tuotannollisen hyödyntämisen ohella työssä oli tarkoitus toteuttaa alustavaa analyysia siitä, millä tapaa järjestelmän avulla voidaan tuottaa myös muuta lisäarvoa postipalvelutuotannolle. Analyysissa havaittiin alustavia hyödyntämismahdollisuuksia palvelutuotannon kuormitussuunnittelun, osoitelaatusidonnaisten toimintojen sekä postiin jätön ja prosessiin ohjauksen osalta. Ottamatta kantaa hyödyntämismahdollisuuksien toteutettavuuteen analyysin keskeinen tulos oli kuitenkin se, että järjestelmän hyödyntämisen osalta tutkimattomia teitä on vielä lukuisia.
Resumo:
The objective of this master’s thesis was to find means and measures by which an industrial manufacturing company could find cost-competitive solutions in a price-driven market situation. Initially, it was essential to find individual high customer value spots from the offering. The study addressed this in an innovative way by providing the desired information for the entire range of offering. The research was carried out using the constructivist approach method. Firstly, the project and solution marketing literature was reviewed in order to establish an overview of the processes and strategies involved. This information was then used in conjunction with the company’s specific offering data to conduct a construction. This construction can be used in various functions within the target company to streamline and optimize the specifications into so-called “preferred offers”. The study also presents channels and methods with which to exploit the construction in practice in the target company. The study aimed to bring concrete improvements in competitiveness and profitability. One result of this study was the creation of a training material for internal use. This material is now used in several countries to inform and present to the staff the cost-competitive aspects of the target company’s offering.
Resumo:
Quality is not only free but it can be a profit maker. Every dollar that is not spent on doing things wrong becomes a dollar right on the bottom line. The main objective of this thesis is to give an answer on how cost of poor quality can be measured theoretically correctly. Different calculation methods for cost of poor quality are presented and discussed in order to give comprehensive picture about measurement process. The second objective is to utilize the knowledge from the literature review and to apply it when creating a method for measuring cost of poor quality in supplier performance rating. Literature review indicates that P-A-F model together with ABC methodology provides a mean for quality cost calculations. These models give an answer what should be measured and how this measurement should be carried out. However, when product or service quality costs are incurred when quality character derivates from target value, then QLF seems to be most appropriate methodology for quality cost calculation. These methodologies were applied when creating a quality cost calculation method for supplier performance ratings.
Resumo:
Kandidaatintyö käsittelee neuvottelupalvelujen ja –infrastruktuurin ulkoistamista. Tarkastelukohteena toimii Teknologiateollisuus ry. Kyseessä on tyypillinen tapaustutkimus. Työssä käytetään laadullisia tutkimusmenetelmiä. Toimintojen ja palvelujen ulkoistaminen on lisääntynyt viime aikoina globalisaation, ydinosaamiseen keskittymisen ja kustannussäästöjen tavoittelemisen myötä. Ulkoistaminen voi tarkoittaa pääasiallisesti organisaation osan tai osatoiminnon sekä rutiininomaisten tehtävien siirtämistä ulkopuoliselle palveluntarjoajalle tai hankkimista ulkopuoliselta palveluntarjoajalta tai projektin tai prosessin vastuun delegointia. Ulkoistamisprosessista on esitetty myös monenlaisia malleja. Ulkoistamistyyppejä on kolme. Ulkoistamisen haitat ja riskit sekä yleisellä tasolla että Teknologiateollisuus ry:n neuvotteluinfrastruktuuria ja –palveluita ulkoistettaessa käsitellään kandidaatintyössä. Tässä työssä esitellään myös Embleton & Wright:n menestyksekkään ulkoistamisen tekijöiden malli. Mallissa menestyksekkään ulkoistamisen tekijät jaetaan kolmeen luokkaan: strategiseen analyysiin nojaaviin tekijöihin, suhteen hallintaan liittyviin tekijöihin ja toimittajien valintaan liittyviin tekijöihin.
Resumo:
2000-luvulla paperikoneiden kustannuskilpailukykyä on parannettu jatkuvasti, mutta se ei ole ollut riittävää. Tarve muutoksiin havaitaan kilpailukyvyn puutteena vuosina 2007–2008. Eräänä hankkeena on paperikoneen suunnitteleminen ja valmistaminen kopiokonseptikoneena, jossa toimitusmoduulina on paperikone perälaatikolta rullaimelle. Moduulikonsepti on toimintatapa, jossa paperikone tuotteistetaan rakenneryhmien ja laitteiden osalta tietyn ominaisuuden mukaan koko paperikonelinjassa. Paperikone rakentuisi sovituista moduulipalikoista. Moduulikonseptitavassa paperikone suunnitellaan ja toteutetaan aina malliaineiston pohjalta kaikissa rakenneryhmissä. Työssä on tarkoitus vertailla kopiokonsepti- ja moduulikonseptimallia. Kaksi tutkimustyön pääkysymystä käsittelee ulkoista kilpailukykyä ja yrityksen sisäistä tehokkuutta valmistaa paperi- ja kartonkikoneita kopiokonsepti- tai moduulikonseptimallilla näkökulmana pitkäaikainen kilpailuetu. Tutkimustulokset selvitettiin Kamenskyn kehittämällä yrityksen strategisen arkkitehtuurin mallilla. Sisäiset ja ulkoiset toiminnot analysoitiin. Ulkoisen ja sisäisen analyysin pohjalta muodostettiin yhdistetty näkemys, synteesianalyysi, joka vastaa työn tavoitteisiin, kahteen pääkysymykseen sekä alakysymyksiin. Kopiokonsepti ei ole ratkaisu pitkäaikaiseen kilpailukykyyn, koska jokainen paperilaji ja konekoko tarvitsevat oman kopiomallinsa. Nykyiset henkilöresurssit eivät tule riittämään näihin koneisiin tarvittavien dokumenttien luomiseen ja ylläpitoon. Suunnittelun perustehtävä muuttuisi projektisuunnittelusta kopiomallien suunnitteluksi. Moduulikonseptilla saavutetaan kaikki ne edut, joita kopiokonseptilla on tavoiteltu, mukaan lukien nimikkeiden uudelleenkäyttö. Moduulikonseptilla voidaan toteuttaa kaikki nykyiset ja tulevat paperikoneet ja paperilajit. Vuosittain saatavissa oleva määrä on 1,5–2,5 kopiokonseptipaperikonetta. Moduulikonseptimallia on saatavissa sama määrä.
Resumo:
Many research works have being carried out on analyzing grain storage facility costs; however a few of them had taken into account the analysis of factors associated to all pre-processing and storage steps. The objective of this work was to develop a decision support system for determining the grain storage facility costs and utilization fees in grain storage facilities. The data of a CONAB storage facility located in Ponta Grossa - PR, Brazil, was used as input of the system developed to analyze its specific characteristics, such as amount of product received and stored throughout the year, hourly capacity of drying, cleaning, and receiving, and dispatch. By applying the decision support system, it was observed that the reception and expedition costs were exponentially reduced as the turnover rate of the storage increased. The cleaning and drying costs increased linearly with grain initial moisture. The storage cost increased exponentially as the occupancy rate of the storage facility decreased.
Resumo:
Due to the importance of the environment on animal production and thus environmental control, the study aims to build a system for monitoring and control the meteorological variables, temperature and relative humidity, low cost, which can be associated with an evaporative cooling system (ECS). The system development included all the stages of assembly, test and laboratory calibration, and later the validation of the equipment carried in the field. The validation step showed results which allowed concluding that the system can be safely used in the monitoring of these variables. The controller was efficient in management of the microclimate in the waiting corral and allowed the maintenance of the air temperature within the comfort range for dairy cattle in pre-milking with averaged 25.09 ºC during the afternoon. The equipment showed the lower cost (R$ 325.76) when compared to other middle market (R$ 450.00).