Analyzing the Background Information of an Activity-Based Costing System

The aim of this thesis was to analyze the background information of an activity-based costing system, which is being used in a domestic forest industry company. The reports produced by the system have not been reliable, and this has caused the utilization of the system to diminish. The study was initiated by examining the theory of activity-based costing. It was also discovered, that the system produces management accounting information and therefore also that theory was introduced briefly. Next the possible sources of errors were examined. The significance of these errors was evaluated and waste handling was chosen as a subject of further study. The problem regarding waste handling was that there is no waste compensation in current model. When paper or board machine produces waste, it can be used as raw material in the process. However, at the moment the product, which is being produced, at the time does not get any compensation. The use of compensation has not been possible due to not knowing the quantity of process waste. As a result of the study a calculatory model, which enables calculating the quantity of process waste based on the data from the mill system, was introduced. This, for one, enables starting to use waste compensation in the future.

Paperikoneen uuden lyhytkiertoprosessin sovellutuskehitys

Työssä tutkittiin uuden ShortFlowÔ-konseptin eri osa-alueiden toimivuutta paperikoneen lyhytkierrossa. Prosessin sekoituspumppuna perinteinen keskipakopumppu korvataan potkuri-pumpulla, joten työssä selvitettiin uudentyyppisen pumpun kavitointirajat, säädettävyys ja sen soveltuminen suunniteltuun tehtävään ja toiminta-alueeseen. Prosessiin kuuluu myös uudentyyppinen viirakaivo, josta selvitettiin sen kyky poistaa ilmaa ja virtauskäyttäytyminen kaivossa. Hienopaperikoneen osalta kartoitettiin prosessiin liittyviä riskejä ja ShortFlowÔ-lyhytkiertoprosessin kannattavuutta investointina. Työn kirjallisessa osassa on käsitelty lyhytkiertoa eri osa-alueittain. Aluksi on lyhytkierron yleisempi tarkastelu, jossa on selvitetty lajittelua, ilmanpoistoa ja pumppauksia. Erityisempää huomiota on kiinnitetty ShortFlowÔ-lyhytkiertoprosessiin liittyviin erityispiirteisiin joita ovat sakeamassalajittelu, täyteaineet paperitehtaalla, hylky ja virtausten sekoittuminen. Sekoituspumpun osalta on käsitelty myös kavitointia hieman tarkemmin. Työn kokeellisessa osassa suunniteltiin prosessin koelaitteisto, joka myös koeajettiin. Potkuripumpun koeajossa määritettiin potkuripumpun toiminta-alue ja säädettävyys. Pumpun todettiin sekoittavan ja ilman vaikutus potkuripumpun ominaisuuksiin todettiin merkityksettömäksi pumpun toiminta-alueella. Viirakaivon koeajossa selvisi, että viirakaivo poistaa ilmaa suunnittelualueella ja kaivolle löytyi muoto, jossa virtauskäyttäytyminen viirakaivossa eri laskeutumisnopeuksilla on mahdollisimman häiriötöntä. Hienopaperikoneen osalta riskien kartoituksessa selvisi, ettei täyteaine aiheuta ongelmia ja että päällystelaattaa sisältävä hylky on lajiteltava ennen lyhytkiertoa. ShortFlowÔ-lyhytkiertoprosessi oli edullisin sekä käyttö- että investointikustannuksiltaan.

Johdon tietojärjestelmän ja tehdasjärjestelmän integrointi: Erikoistapauksena asiakaskannattavuus

Työn tavoitteena oli selvittää tietyn metsäteollisuuskonsernin eräiden tehtaiden osalta kuinka mahdollista uutta tehdasjärjestelmää voitaisiin hyödyntää mahdollisimman tehokkaasti vähentämään manuaalisesti tehtävää työtä siirrettäessä tietoja tehdasjärjestelmästä tiettyyn johdon strategiseen tietojärjestelmään. Samalla oli tarkoitus etsiä nykyisessä mallissa olevia ongelmakohtia ja etsiä näihin ratkaisut. Näitä ongelmakohtia oli tarkoitus havainnollistaa käytännön esimerkkien avulla. Työ aloitettiin tutkimalla kyseisen johdon strategisen tietojärjestelmän teoreettista taustaa ja mallin käytettävyyttä johdon tiedontarpeiden täyttämiseen. Analyysien tuloksena saatiin selville johdon informaatiotarpeiden ominaispiirteet johtamisen eri tasoilla, mallin asettamat rajoitteet sekä perusta asiakaskannattavuuden arviointiin. Seuraavaksi käsiteltiin ryhmäkeskustelujen perusteella löydetyt käytössä olevan mallin ongelmakohdat erityisten esimerkkitapausten avulla. Esimerkkeinä tutkittiin erään asiakkaan aiheuttamien sivuratojen todellisten kustannusten muodostumista sekä jälkirullauksen kustannusten kohdistamista aiheuttamisperiaatteen mukaan eri asiakkaille. Tuloksena esitettiin valmis malli uuden tehdasjärjestelmän ja kyseisen johdon strategisen tietojärjestelmän liitännästä ottaen huomioon esimerkkitapausten mukana ilmitulleet ongelmakohdat. Uuden mallin myötä käsin tehtävän työn osuus vähenee huomattavasti ja mallin tuottama tieto on entistä todenmukaisempaa ja luotettavampaa.

Delivery Reliability: Timely and Quantitative Accuracy in a Forest Industry Company

The primary objective of this thesis was to research delivery reliability of mill business unit of a forest industry company, especially timely and quantitative accuracy of sales orders. Delivery reliability is an important factor of customer satisfaction, which has a great influence for success of a company. The secondary objective was to find out reasons for possible problems of delivery reliability and give propositions for improvable performances. The empirical part of the thesis based on reporting database of the forest industry company’s ERP-software and detailed information of the mill system. The delivery reliability results of the mill business unit were compared to delivery reliability of similar mill business unit inside the forest industry company. The research results expressed problems in the supply chain. The delivery reliability reporting should be also developed further. This would advance delivery reliability monitoring. The improvement propositions of the thesis were logistic operation mode estimation, particular benchmarking of the compared mill business unit and more detailed survey on production delivery reliability.

Improving the Supply Chain Performance Management System in a Finnish paper mill

This Master’s Thesis studies performance management system and its benefits, risks and costs. Objective of the thesis is to describe and evaluate currently used supply chain performance management system (SCPMS) in a Finnish paper mill and its interfaces with its business unit’s SCPMS. As a result, the host company has improvement road map for improving its SCPMS. Used SCPMS in the host company and its interfaces to business unit’s SCPMS are described based on interviews held in the host company and the business unit. Evaluation of the host company’s SCPMS is based on literature study. For improvement road map, three areas in need of improvements are chosen. The study shows the need of high level top management commitment in successful performance management system implementation and usage, especially when the system is deployed to lower levels in the organization.

Participation of the GABAergic system in the anesthetic effect of Lippia alba (Mill.) N.E. Brown essential oil

The objective of this study was to identify the possible involvement of the GABAergic system in the anesthetic effect of Lippia alba essential oil (EO). We propose a new animal model using silver catfish (Rhamdia quelen) exposed to an anesthetic bath to study the mechanism of action of EO. To observe the induction and potentiation of the anesthetic effect of EO, juvenile silver catfish (9.30 ± 1.85 g; 10.15 ± 0.95 cm; N = 6) were exposed to various concentrations of L. alba EO in the presence or absence of diazepam [an agonist of high-affinity binding sites for benzodiazepinic (BDZ) sites coupled to the GABA A receptor complex]. In another experiment, fish (N = 6) were initially anesthetized with the EO and then transferred to an anesthetic-free aquarium containing flumazenil (a selective antagonist of binding sites for BDZ coupled to the GABA A receptor complex) or water to assess recovery time from the anesthesia. In this case, flumazenil was used to observe the involvement of the GABA-BDZ receptor in the EO mechanism of action. The results showed that diazepam potentiates the anesthetic effect of EO at all concentrations tested. Fish exposed to diazepam and EO showed faster recovery from anesthesia when flumazenil was added to the recovery bath (12.0 ± 0.3 and 7.2 ± 0.7, respectively) than those exposed to water (9.2 ± 0.2 and 3.5 ± 0.3, respectively). In conclusion, the results demonstrated the involvement of the GABAergic system in the anesthetic effect of L. alba EO on silver catfish.

Design, implementation and testing of an intelligent knowledge-based system for the supervisory control of a hot rolling mill

This paper describes the design, implementation and testing of an intelligent knowledge-based supervisory control (IKBSC) system for a hot rolling mill process. A novel architecture is used to integrate an expert system with an existing supervisory control system and a new optimization methodology for scheduling the soaking pits in which the material is heated prior to rolling. The resulting IKBSC system was applied to an aluminium hot rolling mill process to improve the shape quality of low-gauge plate and to optimise the use of the soaking pits to reduce energy consumption. The results from the trials demonstrate the advantages to be gained from the IKBSC system that integrates knowledge contained within data, plant and human resources with existing model-based systems. (c) 2005 Elsevier Ltd. All rights reserved.

Distribution of the coal flow in the mill-duct system of the As Pontes Power Plant using CFD modeling

The efficiency of a Power Plant is affected by the distribution of the pulverized coal within the furnace. The coal, which is pulverized in the mills, is transported and distributed by the primary gas through the mill-ducts to the interior of the furnace. This is done with a double function: dry and enter the coal by different levels for optimizing the combustion in the sense that a complete combustion occurs with homogeneous heat fluxes to the walls. The mill-duct systems of a real Power Plant are very complex and they are not yet well understood. In particular, experimental data concerning the mass flows of coal to the different levels are very difficult to measure. CFD modeling can help to determine them. An Eulerian/Lagrangian approach is used due to the low solid–gas volume ratio.

Cotton seed oil mill bookkeeping, illustrating the use of the voucher system.

Mode of access: Internet.

Analysis of Mr. Mill's System of logic.

Mode of access: Internet.

Some aspects of system design for production management in the rolling-mill industry

Case studies in copper-alloy rolling mill companies showed that existing planning systems suffer from numerous shortcomings. Where computerised systems are in use, these tend to simply emulate older manual systems and still rely heavily on modification by experienced planners on the shopfloor. As the size and number of orders increase, the task of process planners, while seeking to optimise the manufacturing objectives and keep within the production constraints, becomes extremely complicated because of the number of options for mixing or splitting the orders into batches. This thesis develops a modular approach to computerisation of the production management and planning functions. The full functional specification of each module is discussed, together with practical problems associated with their phased implementation. By adapting the Distributed Bill of Material concept from Material Requirements Planning (MRP) philosophy, the production routes generated by the planning system are broken down to identify the rolling stages required. Then to optimise the use of material at each rolling stage, the system generates an optimal cutting pattern using a new algorithm that produces practical solutions to the cutting stock problem. It is shown that the proposed system can be accommodated on a micro-computer, which brings it into the reach of typical companies in the copper-alloy rolling industry, where profit margins are traditionally low and the cost of widespread use of mainframe computers would be prohibitive.

Economic feasibility analysis of the implementation of a high value-added molecule extraction system in an olive oil mill

The production of olive oil generates several by-products that can be seen as an additional business opportunity. Among them are the olive pits, already used for heat and/or electricity generation in some mills. They contain compounds that are commercially very interesting and, if recovered, contribute to the sustainability of the olive mills. The work presented in this paper is a preliminary evaluation of the economic feasibility of implementing a system based on a batch prototype with 1 m3 for the extraction of high value-added bioactive molecules from olive pits that are separated during the production of virgin olive oil. For the analysis, a small representative olive mill in Portugal was considered and the traditional Discounted Cash Flow Method was applied. Based on the assumptions made, the simple payback for implementation a system for the extraction of value-added molecules from the olive pits is around 7 years.

Toxicity and recalcitrant compound removal from bleaching pulp plant effluents by an integrated system: anaerobic packed-bed bioreactor and ozone

Effluents originated in cellulose pulp manufacturing processes are usually toxic and recalcitrant, specially the bleaching effluents, which exhibit high contents of aromatic compounds (e.g. residual lignin derivates). Although biological processes are normally used, their efficiency for the removal of toxic lignin derivates is low. The toxicity and recalcitrance of a bleached Kraft pulp mill were assessed through bioassays and ultraviolet absorption measurements, i.e. acid soluble lignin (ASL), UV(280), and specific ultraviolet absorption (SUVA), before and after treatment by an integrated system comprised of an anaerobic packed-bed bioreactor and oxidation step with ozone. Furthermore, adsorbable organic halides (AOX) were measured. The results demonstrated not only that the toxic recalcitrant compounds can be removed successfully using integrated system, but also the ultraviolet absorption measurements can be an interesting control-parameter in a wastewater treatment.

PROPOSAL OF A PERFORMANCE MEASURING SYSTEM APPLIED TO AGRICULTURAL MECHANIZATION

The leaders` organizations of several different sectors have as characteristic to measure their own performance in a systematic way. However, this concept is still unusual in agricultural enterprises, including the mechanization sector. Mechanization has an important role on the production costs and to know its performance is a key factor for the agricultural enterprise success. This work was generated by the importance that measurement of performance has for the management and the mechanization impact on the production costs. Its aim is to propose an integrated performance measurement system to give support to agricultural management. The methodology was divided in two steps: adjustment of a conceptual model based on Balanced Score Card - BSC; application of the model in a study case at sugar cane mill. The adjustment and the application of the conceptual model allowed to obtain the performance index in a systematic way, that are associated to: costs and deadline ( traditionally used); control and improvement on the quality of operations and support process; environmental preservation; safety; health; employees satisfaction; development of information systems. The adjusted model helped the development of the performance measurement system for the mechanized management systems and the index allows an integrated view of the enterprise, related to its strategic objectives.