Visual representation of costs in the productive process: a case study on a footwear industry in Portugal
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Data de Publicação: | 2015 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Produção Online |
Texto Completo: | https://www.producaoonline.org.br/rpo/article/view/1970 |
Resumo: | Over the last decades, conventional production systems have gone through changes in the face of intensified competition among companies. The occurrence of these changes has boosted the development of decision-making assistance tools for the production systems. However, most of these instruments do not allow the visualization of the costs involved throughout industrial operations. This study comprises the integration of the "Waste Identification Diagrams" (WID), current tool for visualization and analysis of production processes, along with "Time-Driven Activity-Based Costing" (TDABC), strategic management cost tool, seeking to create a model that visually demonstrates waste and relate its occurrence to operating costs. For that, the research adopted a descriptive-exploratory approach, based on a case study carried out in a footwear industry. The analysis showed that the integration of tools allowed for the representation of costs based on the time equations from the TDABC, associated with the visualization of the production process by the WID. The study concludes that the WID can be integrated to the TDABC tool, creating a management model for making decisions based on the operating costs of the production process. |
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Visual representation of costs in the productive process: a case study on a footwear industry in PortugalRepresentação visual de custos no processo produtivo: estudo de caso em uma indústria calçadista de PortugalTDABC. WID. Cost Management. Production Management.TDABC. WID. Gestão de Custos. Gestão de Produção.Over the last decades, conventional production systems have gone through changes in the face of intensified competition among companies. The occurrence of these changes has boosted the development of decision-making assistance tools for the production systems. However, most of these instruments do not allow the visualization of the costs involved throughout industrial operations. This study comprises the integration of the "Waste Identification Diagrams" (WID), current tool for visualization and analysis of production processes, along with "Time-Driven Activity-Based Costing" (TDABC), strategic management cost tool, seeking to create a model that visually demonstrates waste and relate its occurrence to operating costs. For that, the research adopted a descriptive-exploratory approach, based on a case study carried out in a footwear industry. The analysis showed that the integration of tools allowed for the representation of costs based on the time equations from the TDABC, associated with the visualization of the production process by the WID. The study concludes that the WID can be integrated to the TDABC tool, creating a management model for making decisions based on the operating costs of the production process.Ao longo das últimas décadas, os sistemas convencionais de produção passaram por mudanças diante da intensificação da competitividade entre empresas. As ocorrências dessas mudanças impulsionaram o desenvolvimento de ferramentas de auxílio à tomada de decisão para sistemas produtivos, no entanto, a maioria destes instrumentos não permite a visualização dos custos envolvidos ao longo das operações industriais. O presente estudo realiza a integração do Waste Identification Diagrams (WID), atual ferramenta para visualização e análise de processos produtivos, em conjunto com Time-Driven Activity-Based Costing (TDABC), ferramenta de gestão estratégica de custos, e procura criar um modelo que visualmente demonstre os desperdícios e relacione-os aos custos operacionais. Para chegar ao desenvolvimento deste modelo, a pesquisa adotou uma abordagem exploratório-descritiva, baseado em um estudo de caso realizado em uma indústria calçadista. As análises mostraram que a integração das ferramentas proporcionou a apresentação dos custos a partir das equações de tempo provenientes do TDABC associado à visualização do processo produtivo pelo WID. O estudo conclui que o WID pode ser integrado com a ferramenta TDABC, dando origem a um modelo gerencial para a tomada de decisões baseado nos custos operacionais do processo produtivo.Associação Brasileira de Engenharia de Produção2015-12-15info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfaudio/mpeghttps://www.producaoonline.org.br/rpo/article/view/197010.14488/1676-1901.v15i4.1970Revista Produção Online; Vol. 15 No. 4 (2015); 1377-1398Revista Produção Online; v. 15 n. 4 (2015); 1377-13981676-1901reponame:Revista Produção Onlineinstname:Associação Brasileira de Engenharia de Produção (ABEPRO)instacron:ABEPROporhttps://www.producaoonline.org.br/rpo/article/view/1970/1350https://www.producaoonline.org.br/rpo/article/view/1970/1351Copyright (c) 2015 Revista Produção Onlineinfo:eu-repo/semantics/openAccessGuimarães, Levi da SilvaSantana, Alex Fabiano BertolloMedeiros, Hyggor da SilvaFagundes, Jair Antonio2015-12-15T10:38:40Zoai:ojs.emnuvens.com.br:article/1970Revistahttp://producaoonline.org.br/rpoPUBhttps://www.producaoonline.org.br/rpo/oai||producaoonline@gmail.com1676-19011676-1901opendoar:2015-12-15T10:38:40Revista Produção Online - Associação Brasileira de Engenharia de Produção (ABEPRO)false |
dc.title.none.fl_str_mv |
Visual representation of costs in the productive process: a case study on a footwear industry in Portugal Representação visual de custos no processo produtivo: estudo de caso em uma indústria calçadista de Portugal |
title |
Visual representation of costs in the productive process: a case study on a footwear industry in Portugal |
spellingShingle |
Visual representation of costs in the productive process: a case study on a footwear industry in Portugal Guimarães, Levi da Silva TDABC. WID. Cost Management. Production Management. TDABC. WID. Gestão de Custos. Gestão de Produção. |
title_short |
Visual representation of costs in the productive process: a case study on a footwear industry in Portugal |
title_full |
Visual representation of costs in the productive process: a case study on a footwear industry in Portugal |
title_fullStr |
Visual representation of costs in the productive process: a case study on a footwear industry in Portugal |
title_full_unstemmed |
Visual representation of costs in the productive process: a case study on a footwear industry in Portugal |
title_sort |
Visual representation of costs in the productive process: a case study on a footwear industry in Portugal |
author |
Guimarães, Levi da Silva |
author_facet |
Guimarães, Levi da Silva Santana, Alex Fabiano Bertollo Medeiros, Hyggor da Silva Fagundes, Jair Antonio |
author_role |
author |
author2 |
Santana, Alex Fabiano Bertollo Medeiros, Hyggor da Silva Fagundes, Jair Antonio |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Guimarães, Levi da Silva Santana, Alex Fabiano Bertollo Medeiros, Hyggor da Silva Fagundes, Jair Antonio |
dc.subject.por.fl_str_mv |
TDABC. WID. Cost Management. Production Management. TDABC. WID. Gestão de Custos. Gestão de Produção. |
topic |
TDABC. WID. Cost Management. Production Management. TDABC. WID. Gestão de Custos. Gestão de Produção. |
description |
Over the last decades, conventional production systems have gone through changes in the face of intensified competition among companies. The occurrence of these changes has boosted the development of decision-making assistance tools for the production systems. However, most of these instruments do not allow the visualization of the costs involved throughout industrial operations. This study comprises the integration of the "Waste Identification Diagrams" (WID), current tool for visualization and analysis of production processes, along with "Time-Driven Activity-Based Costing" (TDABC), strategic management cost tool, seeking to create a model that visually demonstrates waste and relate its occurrence to operating costs. For that, the research adopted a descriptive-exploratory approach, based on a case study carried out in a footwear industry. The analysis showed that the integration of tools allowed for the representation of costs based on the time equations from the TDABC, associated with the visualization of the production process by the WID. The study concludes that the WID can be integrated to the TDABC tool, creating a management model for making decisions based on the operating costs of the production process. |
publishDate |
2015 |
dc.date.none.fl_str_mv |
2015-12-15 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://www.producaoonline.org.br/rpo/article/view/1970 10.14488/1676-1901.v15i4.1970 |
url |
https://www.producaoonline.org.br/rpo/article/view/1970 |
identifier_str_mv |
10.14488/1676-1901.v15i4.1970 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://www.producaoonline.org.br/rpo/article/view/1970/1350 https://www.producaoonline.org.br/rpo/article/view/1970/1351 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2015 Revista Produção Online info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2015 Revista Produção Online |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf audio/mpeg |
dc.publisher.none.fl_str_mv |
Associação Brasileira de Engenharia de Produção |
publisher.none.fl_str_mv |
Associação Brasileira de Engenharia de Produção |
dc.source.none.fl_str_mv |
Revista Produção Online; Vol. 15 No. 4 (2015); 1377-1398 Revista Produção Online; v. 15 n. 4 (2015); 1377-1398 1676-1901 reponame:Revista Produção Online instname:Associação Brasileira de Engenharia de Produção (ABEPRO) instacron:ABEPRO |
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Associação Brasileira de Engenharia de Produção (ABEPRO) |
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ABEPRO |
institution |
ABEPRO |
reponame_str |
Revista Produção Online |
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Revista Produção Online |
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Revista Produção Online - Associação Brasileira de Engenharia de Produção (ABEPRO) |
repository.mail.fl_str_mv |
||producaoonline@gmail.com |
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