MODEL FOR PROCESS IMPROVEMENT APPLIED TO COST MANAGEMENT

Detalhes bibliográficos
Autor(a) principal: Bacic, Miguel Juan
Data de Publicação: 2007
Outros Autores: Petenate, Ademir José
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Universo Contábil
Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/128
Resumo: The paper presents a structured model for improvement, based on the total quality principles of management, in order to serve as support for process improvement and cost reduction of organizations, within the broad aim of enhancing the value of products and services for customers. In cost literature, concepts dealing with improvements such as the kaizen cost, nonquality cost control, waste reduction and target-cost are presented. These concepts are based on the development of permanent improvements, both in the products and services. To apply the concepts of cost to improvement in such a way as to fulfill the criteria, it is necessary to work with a model that allows the organization of ideas and actions along the desired path. The proposed model consists of an improvement of the one formulated by Langley, Nolan, Nolan, Norman & Provost (1994) and has been tested in several organizations with positive results. Keywords: Cost reduction. Model for Improvement. Process management.
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spelling MODEL FOR PROCESS IMPROVEMENT APPLIED TO COST MANAGEMENTMODELO PARA MELHORIA DE PROCESSOS APLICADO NA GESTÃO DE CUSTOSRedução de custosModelo de melhoriaGestão de processos.The paper presents a structured model for improvement, based on the total quality principles of management, in order to serve as support for process improvement and cost reduction of organizations, within the broad aim of enhancing the value of products and services for customers. In cost literature, concepts dealing with improvements such as the kaizen cost, nonquality cost control, waste reduction and target-cost are presented. These concepts are based on the development of permanent improvements, both in the products and services. To apply the concepts of cost to improvement in such a way as to fulfill the criteria, it is necessary to work with a model that allows the organization of ideas and actions along the desired path. The proposed model consists of an improvement of the one formulated by Langley, Nolan, Nolan, Norman & Provost (1994) and has been tested in several organizations with positive results. Keywords: Cost reduction. Model for Improvement. Process management.O trabalho apresenta um modelo estruturado para melhoria, baseado nos princípios da gestão pela qualidade total, para apoiar a melhoria de processos e a redução dos custos de organizações, dentro do objetivo amplo de melhorar o valor de produtos e serviços para clientes. Na literatura sobre o assunto, são apresentados conceitos que tratam das melhorias, tais como o custo-kaizen, controle dos custos da não-qualidade, redução de desperdícios e custo-alvo. Esses conceitos têm como base o desenvolvimento de melhorias permanentes, seja em produtos, seja em processos. Para aplicar criteriosamente os conceitos de custos para melhoria, é necessário operar com um modelo que possibilite organizar idéias e ações na direção almejada. O modelo proposto consiste em um aperfeiçoamento daquele formulado por Langley et al. (1994), que foi testado e obteve resultados positivos em diversas organizações. Palavras-chave: Redução de custos. Modelo de melhoria. Gestão de processos.Universidade Regional de Blumenau2007-07-03info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/12810.4270/ruc.20062Revista Universo Contábil; v. 2 n. 3 (2006); 09-241809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/128/87Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessBacic, Miguel JuanPetenate, Ademir José2008-11-17T09:42:41Zoai:ojs.bu.furb.br:article/128Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2008-11-17T09:42:41Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false
dc.title.none.fl_str_mv MODEL FOR PROCESS IMPROVEMENT APPLIED TO COST MANAGEMENT
MODELO PARA MELHORIA DE PROCESSOS APLICADO NA GESTÃO DE CUSTOS
title MODEL FOR PROCESS IMPROVEMENT APPLIED TO COST MANAGEMENT
spellingShingle MODEL FOR PROCESS IMPROVEMENT APPLIED TO COST MANAGEMENT
Bacic, Miguel Juan
Redução de custos
Modelo de melhoria
Gestão de processos.
title_short MODEL FOR PROCESS IMPROVEMENT APPLIED TO COST MANAGEMENT
title_full MODEL FOR PROCESS IMPROVEMENT APPLIED TO COST MANAGEMENT
title_fullStr MODEL FOR PROCESS IMPROVEMENT APPLIED TO COST MANAGEMENT
title_full_unstemmed MODEL FOR PROCESS IMPROVEMENT APPLIED TO COST MANAGEMENT
title_sort MODEL FOR PROCESS IMPROVEMENT APPLIED TO COST MANAGEMENT
author Bacic, Miguel Juan
author_facet Bacic, Miguel Juan
Petenate, Ademir José
author_role author
author2 Petenate, Ademir José
author2_role author
dc.contributor.author.fl_str_mv Bacic, Miguel Juan
Petenate, Ademir José
dc.subject.por.fl_str_mv Redução de custos
Modelo de melhoria
Gestão de processos.
topic Redução de custos
Modelo de melhoria
Gestão de processos.
description The paper presents a structured model for improvement, based on the total quality principles of management, in order to serve as support for process improvement and cost reduction of organizations, within the broad aim of enhancing the value of products and services for customers. In cost literature, concepts dealing with improvements such as the kaizen cost, nonquality cost control, waste reduction and target-cost are presented. These concepts are based on the development of permanent improvements, both in the products and services. To apply the concepts of cost to improvement in such a way as to fulfill the criteria, it is necessary to work with a model that allows the organization of ideas and actions along the desired path. The proposed model consists of an improvement of the one formulated by Langley, Nolan, Nolan, Norman & Provost (1994) and has been tested in several organizations with positive results. Keywords: Cost reduction. Model for Improvement. Process management.
publishDate 2007
dc.date.none.fl_str_mv 2007-07-03
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/128
10.4270/ruc.20062
url https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/128
identifier_str_mv 10.4270/ruc.20062
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/128/87
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. 2 n. 3 (2006); 09-24
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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