Kustannuslaskennan kehittäminen työkoneyrityksessä

Yrityksen tärkein taloudellinen tehtävä on sen omistajien voiton maksimointi. Oikea ja tarkoituksenmukainen laskentajärjestelmä voi osaltaan olla apuna tuon tavoitteen saavuttamisessa. Tässä tutkimuksessa pureuduttiin erään työkoneyrityksen laskentajärjestelmän uudistamiseen. Tutkimuksen päätavoitteena oli kehittää työkoneyrityksen kustannuslaskenta konekohtaiseksi toimintolaskentaa hyväksikäyttäen sekä alatavoitteena selvittää antaisivatko tulokset aihetta mallin kokonaisvaltaiseen käyttöönottoon yrityksessä. Teoriaosan alatavoitteena oli tarkastella eri laskentajärjestelmiä yleisesti sekä toimintolaskentaa syvällisemmin. Tutkimus toteutettiin päätöksentekometodologisella tutkimusotteella ja oli luonteeltaan tapaustutkimus. Tuloksina saatiin selville kahdelle erikokoiselle työkoneelle tarkka tuntikustannus. Kävi myös ilmi, että konetyön tilaajalle suoritettavan palvelun täysipainoiseen suorittamiseen vaadittavat, vaikkakin varsinaiseen konetyöhön kuulumattomat, lisätoiminnot voivat muodostua konetyön suorittajalle kuviteltua kalliimmiksi.

Implementing a site waste management plan: a case study of a medium sized building contractor in Ireland

Construction and demolition waste management is becoming increasingly important on construction sites as landfill space in Ireland is rapidly depleting and waste management costs are rising. Due to these factors waste management plans are seen as a good response to minimising waste on site and this thesis aims to investigate how to implement such a plan on a practical case study as well as investigating the legislation regarding construction and demolition waste along with market availability for the reuse of the waste. Main contractor surveys were also carried out in order to gain a better understanding of current attitudes within the industry and these surveys are analysed in chapter five. A survey was also carried out among sub-contractors but this survey has not been used for this thesis as the study is on-going. The primary aim of this thesis is to examine the waste hierarchy opportunities that are available for construction and demolition waste in Ireland and to examine the effects of management strategies on construction and demolition waste reduction at the project level. A partnership was developed with Carey Developments Ltd in Co. Galway and an analysis of their waste management practices was undertaken. The primary case study will be the ‘Taylors Hill’ project in Co. Galway where work commenced in March, 2012. The secondary aim of the thesis is to develop specific waste minimisation strategies for the company and to develop a training tool kit for use on site.

The use of computing technology in highway construction contractor companies as a Total Jobsite Management Tool (TJMT)

The integration of automation (specifically Global Positioning Systems (GPS)) and Information and Communications Technology (ICT) through the creation of a Total Jobsite Management Tool (TJMT) in construction contractor companies can revolutionize the way contractors do business. The key to this integration is the collection and processing of real-time GPS data that is produced on the jobsite for use in project management applications. This research study established the need for an effective planning and implementation framework to assist construction contractor companies in navigating the terrain of GPS and ICT use. An Implementation Framework was developed using the Action Research approach. The framework consists of three components, as follows: (i) ICT Infrastructure Model, (ii) Organizational Restructuring Model, and (iii) Cost/Benefit Analysis. The conceptual ICT infrastructure model was developed for the purpose of showing decision makers within highway construction companies how to collect, process, and use GPS data for project management applications. The organizational restructuring model was developed to assist companies in the analysis and redesign of business processes, data flows, core job responsibilities, and their organizational structure in order to obtain the maximum benefit at the least cost in implementing GPS as a TJMT. A cost-benefit analysis which identifies and quantifies the cost and benefits (both direct and indirect) was performed in the study to clearly demonstrate the advantages of using GPS as a TJMT. Finally, the study revealed that in order to successfully implement a program to utilize GPS data as a TJMT, it is important for construction companies to understand the various implementation and transitioning issues that arise when implementing this new technology and business strategy. In the study, Factors for Success were identified and ranked to allow a construction company to understand the factors that may contribute to or detract from the prospect for success during implementation. The Implementation Framework developed as a result of this study will serve to guide highway construction companies in the successful integration of GPS and ICT technologies for use as a TJMT.

[lean Production And Psychosocial Risks: The Case Of A Multinational Merger In A Metallurgical Company In Brazil].

This study focused on the method known as lean production as a work-related psychosocial risk factor in a Brazilian multinational auto parts company after its merger with other multinational companies. The authors conducted a qualitative analysis of two time points: the first using on-site observation and key interviews with managers and workers during implementation of lean production in 1996; the second, 16 years later, comparing data from a document search in labor inspection records from the Ministry of Labor and Employment and legal proceedings initiated by the Office of the Public Prosecutor for Labor Affairs. The merger led to layoffs, replacements, and an increase in the workday. A class action suit was filed on grounds of aggravated working conditions. The new production model led to psychosocial risks that increased the need for workers' health precautions when changes in the production process introduced new and increased risks of physical and mental illnesses.

The new research centre of the Brazilian Petroleum Company in Rio de Janeiro, Brazil: The achievements in the thermal performance of air-conditioned buildings in the tropics

The study on the thermal performance of the air-conditioned buildings of the new research centre of the Brazilian Petroleum Company, in the tropical climate of Rio de Janeiro, was part of a bigger research and consultancy, project involving environmental issues. The architectural design was the subject of a national competition in 2004, encompassing over 100,000 m(2). According to the design brief, out of the 10 buildings of the new research centre, 7 have to be either completely or partially air-conditioned, due to specific occupation requirements. The challenge for better thermal performance was related to systems` energy efficiency, to the introduction of natural ventilation and to the notion of adaptive comfort, which were verified with the support of thermal dynamic simulations. At the early stages of the assessments, the potential for natural ventilation in the working spaces considering the mixed-mode strategy achieved 30% of occupation hours. However, the development of the design project led to fully air-conditioned working spaces, due to users` references regarding the conventional culture of the office environment. Nevertheless, the overall architectural approach in accordance to the climatic conditions still showed a contribution to the buildings` energy efficiency. (C) 2008 Elsevier B.V. All rights reserved.

Perceived environmental aesthetics and convenience and company are associated with walking for exercise among Australian adults

Background. This study aimed to investigate relationships between environmental aesthetics, convenience, and walking companions and walking for exercise or recreation and to investigate differences in these relationships by sex and by reported physical and mental health. Methods. Analyses of cross-sectional self-report data from a statewide population survey of 3,392 Australian adults were used. Results. Men and women reporting a less aesthetically pleasing or less convenient environment were less likely to report walking for exercise or recreation in the past 2 weeks. Those respondents, particularly women, reporting no company or pet to walk with were also less likely to walk for exercise or recreation. Associations with environmental and social influences were observed for men and women reporting both good and poor physical and mental health. Conclusions. Perceived environmental aesthetics and convenience and walking companions are important correlates of walking for exercise among urban Australians. Acknowledging the cross-sectional nature of these data, findings support a case for evaluation of environmental policies to promote physical activity. (C) 2001 American Health Foundation and Academic Press.