Disseny d'una màquina carregadora de planxa a l'empresa Serralleria i Alumini Vilaró (S.A.V)

Les empreses sempre han buscat com optimitzar el màxim els seus recursos i ser més eficients a la hora de realitzar les tasques que li han estat encomanades. És per aquest motiu que constantment les empreses realitzen estudis i valoracions de com poder millorar dia a dia. Aquest fet no és diferenciador a l’empresa Serralleria i Alumini Vilaró (S.A.V), que dia a dia estudia com optimitzar els seus processos o de vegades introduir-ne de nous per tal d’expandir la seva oferta de serveis. L’empresa és dedica a la fabricació de peces metàl•liques el procés ja sigui només de tall i mecanitzat, plegat, soldadura, acabats en inoxidable, pintura i fins i tot embalatge pel que fa a la part productiva, respecte a la part d’oficina tècnica també ofereix serveis de desenvolupament de productes segons especificacions del client i reenginyeria de qualsevol producte, analitzant la part que és vol millorar. En l’actualitat l’empresa ha detectat una mancança que creu que es podria solucionar, el problema és que l’empresa disposa de varies màquines de tall, entre les quals hi ha una màquina de tall làser i el problema principal és que la càrrega de les planxes del calaix de magatzem a la bancada de la màquina es realitza o bé manualment o a través d’un gripper sostingut al pont grua, depenent del pes de la planxa a transportar. L’objectiu principal d’aquest treball és fer el disseny d’una màquina que permeti automatitzar el procés de transportar la planxa metàl•lica del calaix de magatzem dipositat sobre una taula mòbil a la bancada de la màquina de tall. El disseny que pretenem fer és complet començant per fer un disseny estructural de la màquina més els seus respectius càlculs, moviments que volem aconseguir, tria de components ( motors, sensors ...), elaboració d’un pressupost per poder fer una estimació i finalment la elaboració del programa de control de tota la màquina més la interacció amb la màquina a través d’una pantalla tàctil. Es a dir, el que pretenem és realitzar un projecte que puguem fabricar en la realitat utilitzant tota la informació continguda dins del mateix

Aggregation and errors in management accounting

Il est important pour les entreprises de compresser les informations détaillées dans des sets d'information plus compréhensibles. Au chapitre 1, je résume et structure la littérature sur le sujet « agrégation d'informations » en contrôle de gestion. Je récapitule l'analyse coûts-bénéfices que les comptables internes doivent considérer quand ils décident des niveaux optimaux d'agrégation d'informations. Au-delà de la perspective fondamentale du contenu d'information, les entreprises doivent aussi prendre en considération des perspectives cogni- tives et comportementales. Je développe ces aspects en faisant la part entre la comptabilité analytique, les budgets et plans, et la mesure de la performance. Au chapitre 2, je focalise sur un biais spécifique qui se crée lorsque les informations incertaines sont agrégées. Pour les budgets et plans, des entreprises doivent estimer les espérances des coûts et des durées des projets, car l'espérance est la seule mesure de tendance centrale qui est linéaire. A la différence de l'espérance, des mesures comme le mode ou la médiane ne peuvent pas être simplement additionnés. En considérant la forme spécifique de distributions des coûts et des durées, l'addition des modes ou des médianes résultera en une sous-estimation. Par le biais de deux expériences, je remarque que les participants tendent à estimer le mode au lieu de l'espérance résultant en une distorsion énorme de l'estimati¬on des coûts et des durées des projets. Je présente également une stratégie afin d'atténuer partiellement ce biais. Au chapitre 3, j'effectue une étude expérimentale pour comparer deux approches d'esti¬mation du temps qui sont utilisées en comptabilité analytique, spécifiquement « coûts basés sur les activités (ABC) traditionnelles » et « time driven ABC » (TD-ABC). Au contraire des affirmations soutenues par les défenseurs de l'approche TD-ABC, je constate que cette dernière n'est pas nécessairement appropriée pour les calculs de capacité. Par contre, je démontre que le TD-ABC est plus approprié pour les allocations de coûts que l'approche ABC traditionnelle. - It is essential for organizations to compress detailed sets of information into more comprehensi¬ve sets, thereby, establishing sharp data compression and good decision-making. In chapter 1, I review and structure the literature on information aggregation in management accounting research. I outline the cost-benefit trade-off that management accountants need to consider when they decide on the optimal levels of information aggregation. Beyond the fundamental information content perspective, organizations also have to account for cognitive and behavi¬oral perspectives. I elaborate on these aspects differentiating between research in cost accounti¬ng, budgeting and planning, and performance measurement. In chapter 2, I focus on a specific bias that arises when probabilistic information is aggregated. In budgeting and planning, for example, organizations need to estimate mean costs and durations of projects, as the mean is the only measure of central tendency that is linear. Different from the mean, measures such as the mode or median cannot simply be added up. Given the specific shape of cost and duration distributions, estimating mode or median values will result in underestimations of total project costs and durations. In two experiments, I find that participants tend to estimate mode values rather than mean values resulting in large distortions of estimates for total project costs and durations. I also provide a strategy that partly mitigates this bias. In the third chapter, I conduct an experimental study to compare two approaches to time estimation for cost accounting, i.e., traditional activity-based costing (ABC) and time-driven ABC (TD-ABC). Contrary to claims made by proponents of TD-ABC, I find that TD-ABC is not necessarily suitable for capacity computations. However, I also provide evidence that TD-ABC seems better suitable for cost allocations than traditional ABC.

LSI-R Assessment is Valid for Iowa Offenders, Data Download, Iowa Department of Corrections, September 2006

Welcome to the first issue of the ICON Data Download, a periodic report intended to communicate findings relevant to those who work directly with offenders, as well as those involved in planning, policy and budgeting. This issue highlights work conducted by research partner Christopher Lowenkamp, Ph.D., of the University of Cincinnati and his research associate, Kristin Bechtel, M.S. Data for this analysis was provided from the Iowa Justice Data Warehouse – and takes advantage of the link between ICON and ICIS (the court database) to readily track offender recidivism.

Summary of FY 2014 Budget and Governor's Recommendations, January 17, 2013

The purpose of this document is to provide the General Assembly with information related to FY General Fund estimated receipts and the Governor’s recommendations. This information provides an overall summary of the State budget and is intended to help the General Assembly take a proactive approach toward the budgeting process.

Summary of FY 2013 Budget and Governor's Recommendations, January 12, 2012

The purpose of this document is to provide the General Assembly with information related to FY General Fund estimated receipts and the Governor’s recommendations. This information provides an overall summary of the State budget and is intended to help the General Assembly take a proactive approach toward the budgeting process.

Summary of FY 2012 and FY 2013 Budget and Governor's Recommendations, January 31,2011

The purpose of this document is to provide the General Assembly with information related to FY General Fund estimated receipts and the Governor’s recommendations. This information provides an overall summary of the State budget and is intended to help the General Assembly take a proactive approach toward the budgeting process.

Summary of FY 2010 Budget and Governor's Recommendations, January 2009

The purpose of this document is to provide the General Assembly with information related to FY General Fund estimated receipts and the Governor’s recommendations. This information provides an overall summary of the State budget and is intended to help the General Assembly take a proactive approach toward the budgeting process. Revised document attached: ****including allocation of ARRA (federal stimulus) funds****

Summary of FY 2009 Budget and Governor's Recommendations, January 2008

The purpose of this document is to provide the General Assembly with information related to FY General Fund estimated receipts and the Governor’s recommendations. This information provides an overall summary of the State budget and is intended to help the General Assembly take a proactive approach toward the budgeting process.

Summary of FY 2008 Budget and Governor's Recommendations, January 2007

The purpose of this document is to provide the General Assembly with information related to FY General Fund estimated receipts and the Governor’s recommendations. This information provides an overall summary of the State budget and is intended to help the General Assembly take a proactive approach toward the budgeting process.

Summary of FY 2007 Budget and Governor's Recommendations, January 2006

The purpose of this document is to provide the General Assembly with information related to FY General Fund estimated receipts and the Governor’s recommendations. This information provides an overall summary of the State budget and is intended to help the General Assembly take a proactive approach toward the budgeting process.

Summary of FY 2006 Budget and Governor's Recommendations, January 2005

The purpose of this document is to provide the General Assembly with information related to FY General Fund estimated receipts and the Governor’s recommendations. This information provides an overall summary of the State budget and is intended to help the General Assembly take a proactive approach toward the budgeting process.

Summary of FY 2005 Budget and Governor's Recommendations, January 2004

The purpose of this document is to provide the General Assembly with information related to FY General Fund estimated receipts and the Governor’s recommendations. This information provides an overall summary of the State budget and is intended to help the General Assembly take a proactive approach toward the budgeting process.

Summary of FY 2004 Budget and Governor's Recommendations, January 2003

The purpose of this document is to provide the General Assembly with information related to FY General Fund estimated receipts and the Governor’s recommendations. This information provides an overall summary of the State budget and is intended to help the General Assembly take a proactive approach toward the budgeting process.

Summary of FY 2003 Budget and Governor's Recommendations, January 2002

The purpose of this document is to provide the General Assembly with information related to FY General Fund estimated receipts and the Governor’s recommendations. This information provides an overall summary of the State budget and is intended to help the General Assembly take a proactive approach toward the budgeting process.

Summary of FY 2002 Budget and Governor's Recommendations, January 2001

The purpose of this document is to provide the General Assembly with information related to FY General Fund estimated receipts and the Governor’s recommendations. This information provides an overall summary of the State budget and is intended to help the General Assembly take a proactive approach toward the budgeting process.