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Abstract(s)
A indústria de carpetes está inserida num mercado globalizado, o qual tem vindo a ganhar
uma maior intensidade e exigência com o aumento da competitividade mundial. Neste
contexto, há uma tendência natural para competir a nível global. Numa perspetiva mundial
de cadeia de valor, é necessário competir através do menor custo ou diferenciação, ganhando
maior relevância a análise de valor e a capacidade de adaptação às novas realidades.
Mediante esta necessidade, as organizações têm de adaptar os processos e procurar
melhorar, tanto na rapidez de produção, como na redução dos custos de transformação dos
produtos, para conseguirem ser competitivas e singrar neste mundo global extremamente
concorrencial.
Neste projeto pretende-se encontrar formas de apoiar a tomada de decisão no processo
produtivo, nomeadamente sobre eventuais características do produto ou do tipo de processo
de produção, através de uma programação otimizada. Pretende-se criar uma ferramenta que
suporte o planeamento da produção, tendo como base a análise dos custos das atividades
necessárias para cada tipo de produção.
Visará a melhoria da eficiência da programação de alcatifas, com a contribuição do sistema de
custeio baseado nas atividades (ABC) Este sistema comporta a imputação dos custos dos
recursos usados e consumidos às diversas atividades desenvolvidas e tem como objetivo
melhorar a imputação de custos indiretos aos produtos. A informação obtida pelos sistemas
ABC pode ser relevante para a tomada de decisões operacional e estratégica da empresa
através da gestão baseada nas atividades (ABM).
ABSTRACT: The carpet industry is inserted in a globalized market, which has been gaining greater intensity and demand with the increase of global competitiveness. In this context, there is a natural tendency to compete globally. In a global perspective of the value chain, it is necessary to compete through the lowest cost or differentiation, gaining greater relevance to value analysis and the ability to adapt to new realities. Given this need, organizations must adapt their processes and seek to improve, both in the speed of production and in the reduction of product transformation costs, to be competitive and succeed in this extremely competitive global world. In this project we intend to find ways to support decision making in the production process, namely about possible characteristics of the product or the type of production process, through an optimized programming. It is intended to create a tool that supports production planning, based on the analysis of the costs of the activities required for each type of production. It will aim at improving the efficiency of carpet programming, with the contribution of the activity-based costing system (ABC). This system involves allocating the costs of the resources used and consumed to the various activities developed and aims to improve the allocation of indirect costs to the products. The information obtained by ABC systems can be relevant to the company's operational and strategic decision making through activity-based management (ABM).
ABSTRACT: The carpet industry is inserted in a globalized market, which has been gaining greater intensity and demand with the increase of global competitiveness. In this context, there is a natural tendency to compete globally. In a global perspective of the value chain, it is necessary to compete through the lowest cost or differentiation, gaining greater relevance to value analysis and the ability to adapt to new realities. Given this need, organizations must adapt their processes and seek to improve, both in the speed of production and in the reduction of product transformation costs, to be competitive and succeed in this extremely competitive global world. In this project we intend to find ways to support decision making in the production process, namely about possible characteristics of the product or the type of production process, through an optimized programming. It is intended to create a tool that supports production planning, based on the analysis of the costs of the activities required for each type of production. It will aim at improving the efficiency of carpet programming, with the contribution of the activity-based costing system (ABC). This system involves allocating the costs of the resources used and consumed to the various activities developed and aims to improve the allocation of indirect costs to the products. The information obtained by ABC systems can be relevant to the company's operational and strategic decision making through activity-based management (ABM).
Description
Keywords
Custos Sistemas de Custeio Planeamento e Programação da Produção Gestão de Operações Custeio Baseado nas Atividades Gestão Baseada em Atividades