A MODEL FOR SUPPORTING CONSISTENT COST MANAGEMENT IN SMALL AND MEDIUM-SIZED ENTERPRISES: APPLICATION IN A CHEMICAL INDUSTRY COMPANY

Detalhes bibliográficos
Autor(a) principal: Bacic, Miguel Juan
Data de Publicação: 2007
Outros Autores: Bortolozzo Júnior, João Batista
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Universo Contábil
DOI: 10.4270/ruc.20073
Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/218
Resumo: The article presents a structured model for improving production processes in small to medium-size industrial companies. Application of the model enables acting upon a set of cost generating causes, leading in a consistent manner to cost reductions. The model is based on the principles of management through total quality and considers the fundamental aspects that make it possible to eliminate waste, reduce defect costs and improve processes, thus enabling increased efficiency and reduction of variability. The model proposed is based on the set of variable principles pointed to by authors who deal with quality as key elements in management. The fulcrum of the system consists of control of the “6m” in Ishikawa’a causeeffect diagram (raw material, machinery, labor, methods, environment and mediations), supported by the action of a set of auxiliary tools and concepts. With the objective of testing the results of the model in practice, an application of it was made in a company from the chemical sector. The work describes the main aspects of the application and shows results obtained along the years from 1996 to 2005. Analysis of results shows significant obtainment of gains in productivity, diminished variability and maintenance of positive results over time. Keywords: Cost reduction. Model for improvement. Process management. Chemical industry.
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spelling A MODEL FOR SUPPORTING CONSISTENT COST MANAGEMENT IN SMALL AND MEDIUM-SIZED ENTERPRISES: APPLICATION IN A CHEMICAL INDUSTRY COMPANYMODELO PARA APOIO A GESTÃO CONSISTENTE DE CUSTOS EM PEQUENAS E MÉDIAS EMPRESAS: APLICAÇÃO NUMA EMPRESA DO SETOR QUÍMICORedução de custosModelo de melhoriaGestão de processosIndústria química.The article presents a structured model for improving production processes in small to medium-size industrial companies. Application of the model enables acting upon a set of cost generating causes, leading in a consistent manner to cost reductions. The model is based on the principles of management through total quality and considers the fundamental aspects that make it possible to eliminate waste, reduce defect costs and improve processes, thus enabling increased efficiency and reduction of variability. The model proposed is based on the set of variable principles pointed to by authors who deal with quality as key elements in management. The fulcrum of the system consists of control of the “6m” in Ishikawa’a causeeffect diagram (raw material, machinery, labor, methods, environment and mediations), supported by the action of a set of auxiliary tools and concepts. With the objective of testing the results of the model in practice, an application of it was made in a company from the chemical sector. The work describes the main aspects of the application and shows results obtained along the years from 1996 to 2005. Analysis of results shows significant obtainment of gains in productivity, diminished variability and maintenance of positive results over time. Keywords: Cost reduction. Model for improvement. Process management. Chemical industry.O artigo apresenta um modelo estruturado para melhoria dos processos produtivos de empresas industriais de portes pequeno e médio. A aplicação do modelo possibilita atuar sobre um conjunto de causas geradoras de custos, conduzindo, de forma consistente, a reduções de custo. O modelo é baseado nos princípios da gestão pela qualidade total e considera os aspectos fundamentais que possibilitam eliminar desperdícios, reduzir custos de falhas e melhorar os processos, possibilitando, assim, aumento de eficiência e diminuição da variabilidade. O modelo proposto baseia-se no conjunto das principais variáveis apontadas pelos autores de qualidade, como elementos-chave na gestão. O fulcro do sistema consiste no controle dos “6M” do diagrama causa-efeito de Ishikawa (matéria-prima, maquinário, mão-de-obra, métodos, meio-ambiente e medições), apoiado pela ação de um conjunto de ferramentas e conceitos auxiliares. Com o objetivo de testar na prática os resultados do modelo, foi realizada a aplicação numa empresa do setor químico. O trabalho descreve os aspectos principais dessa aplicação e mostra os resultados obtidos ao longo dos anos 1996-2005. A análise dos resultados mostra significativa obtenção de ganhos de produtividade, diminuição de variabilidade e manutenção dos resultados positivos ao longo do tempo. Palavras-chave: Redução de custos. Modelo de melhoria. Gestão de processos. Indústria química.Universidade Regional de Blumenau2007-10-02info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/21810.4270/ruc.20073Revista Universo Contábil; v. 3 n. 2 (2007); 55-721809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/218/192Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessBacic, Miguel JuanBortolozzo Júnior, João Batista2008-11-07T16:41:53Zoai:ojs.bu.furb.br:article/218Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2008-11-07T16:41:53Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false
dc.title.none.fl_str_mv A MODEL FOR SUPPORTING CONSISTENT COST MANAGEMENT IN SMALL AND MEDIUM-SIZED ENTERPRISES: APPLICATION IN A CHEMICAL INDUSTRY COMPANY
MODELO PARA APOIO A GESTÃO CONSISTENTE DE CUSTOS EM PEQUENAS E MÉDIAS EMPRESAS: APLICAÇÃO NUMA EMPRESA DO SETOR QUÍMICO
title A MODEL FOR SUPPORTING CONSISTENT COST MANAGEMENT IN SMALL AND MEDIUM-SIZED ENTERPRISES: APPLICATION IN A CHEMICAL INDUSTRY COMPANY
spellingShingle A MODEL FOR SUPPORTING CONSISTENT COST MANAGEMENT IN SMALL AND MEDIUM-SIZED ENTERPRISES: APPLICATION IN A CHEMICAL INDUSTRY COMPANY
A MODEL FOR SUPPORTING CONSISTENT COST MANAGEMENT IN SMALL AND MEDIUM-SIZED ENTERPRISES: APPLICATION IN A CHEMICAL INDUSTRY COMPANY
Bacic, Miguel Juan
Redução de custos
Modelo de melhoria
Gestão de processos
Indústria química.
Bacic, Miguel Juan
Redução de custos
Modelo de melhoria
Gestão de processos
Indústria química.
title_short A MODEL FOR SUPPORTING CONSISTENT COST MANAGEMENT IN SMALL AND MEDIUM-SIZED ENTERPRISES: APPLICATION IN A CHEMICAL INDUSTRY COMPANY
title_full A MODEL FOR SUPPORTING CONSISTENT COST MANAGEMENT IN SMALL AND MEDIUM-SIZED ENTERPRISES: APPLICATION IN A CHEMICAL INDUSTRY COMPANY
title_fullStr A MODEL FOR SUPPORTING CONSISTENT COST MANAGEMENT IN SMALL AND MEDIUM-SIZED ENTERPRISES: APPLICATION IN A CHEMICAL INDUSTRY COMPANY
A MODEL FOR SUPPORTING CONSISTENT COST MANAGEMENT IN SMALL AND MEDIUM-SIZED ENTERPRISES: APPLICATION IN A CHEMICAL INDUSTRY COMPANY
title_full_unstemmed A MODEL FOR SUPPORTING CONSISTENT COST MANAGEMENT IN SMALL AND MEDIUM-SIZED ENTERPRISES: APPLICATION IN A CHEMICAL INDUSTRY COMPANY
A MODEL FOR SUPPORTING CONSISTENT COST MANAGEMENT IN SMALL AND MEDIUM-SIZED ENTERPRISES: APPLICATION IN A CHEMICAL INDUSTRY COMPANY
title_sort A MODEL FOR SUPPORTING CONSISTENT COST MANAGEMENT IN SMALL AND MEDIUM-SIZED ENTERPRISES: APPLICATION IN A CHEMICAL INDUSTRY COMPANY
author Bacic, Miguel Juan
author_facet Bacic, Miguel Juan
Bacic, Miguel Juan
Bortolozzo Júnior, João Batista
Bortolozzo Júnior, João Batista
author_role author
author2 Bortolozzo Júnior, João Batista
author2_role author
dc.contributor.author.fl_str_mv Bacic, Miguel Juan
Bortolozzo Júnior, João Batista
dc.subject.por.fl_str_mv Redução de custos
Modelo de melhoria
Gestão de processos
Indústria química.
topic Redução de custos
Modelo de melhoria
Gestão de processos
Indústria química.
description The article presents a structured model for improving production processes in small to medium-size industrial companies. Application of the model enables acting upon a set of cost generating causes, leading in a consistent manner to cost reductions. The model is based on the principles of management through total quality and considers the fundamental aspects that make it possible to eliminate waste, reduce defect costs and improve processes, thus enabling increased efficiency and reduction of variability. The model proposed is based on the set of variable principles pointed to by authors who deal with quality as key elements in management. The fulcrum of the system consists of control of the “6m” in Ishikawa’a causeeffect diagram (raw material, machinery, labor, methods, environment and mediations), supported by the action of a set of auxiliary tools and concepts. With the objective of testing the results of the model in practice, an application of it was made in a company from the chemical sector. The work describes the main aspects of the application and shows results obtained along the years from 1996 to 2005. Analysis of results shows significant obtainment of gains in productivity, diminished variability and maintenance of positive results over time. Keywords: Cost reduction. Model for improvement. Process management. Chemical industry.
publishDate 2007
dc.date.none.fl_str_mv 2007-10-02
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://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/218
10.4270/ruc.20073
url https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/218
identifier_str_mv 10.4270/ruc.20073
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/218/192
dc.rights.driver.fl_str_mv Copyright (c) 2014 Revista Universo Contábil
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2014 Revista Universo Contábil
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Regional de Blumenau
publisher.none.fl_str_mv Universidade Regional de Blumenau
dc.source.none.fl_str_mv Revista Universo Contábil; v. 3 n. 2 (2007); 55-72
1809-3337
1809-3337
reponame:Revista Universo Contábil
instname:Universidade Regional de Blumenau (FURB)
instacron:FURB
instname_str Universidade Regional de Blumenau (FURB)
instacron_str FURB
institution FURB
reponame_str Revista Universo Contábil
collection Revista Universo Contábil
repository.name.fl_str_mv Revista Universo Contábil - Universidade Regional de Blumenau (FURB)
repository.mail.fl_str_mv ||universocontabil@furb.br
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dc.identifier.doi.none.fl_str_mv 10.4270/ruc.20073

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