Metodo para medir los costos de las perdidas en la industria de la construccion

Detalhes bibliográficos
Autor(a) principal: Bulhões, Iamara Rossi
Data de Publicação: 2001
Outros Autores: Formoso, Carlos Torres, Santana, Marcos Jorge Almeida
Tipo de documento: Artigo
Idioma: spa
Título da fonte: Repositório Institucional da UFRGS
Texto Completo: http://hdl.handle.net/10183/210111
Resumo: This paper addresses the development of a method for measuring the cost of waste in the construction industry, and discusses its application in two case studies undertaken in the City of Salvador, State of Bahia, Brazil. This study, which aims at introducing a broader view in what respects the problem, adopted the concept of waste used in the New Production Philosophy (Lean Production), which is strongly related to the incidence of non value-adding activities. The proposed method is based on the Activity Based Costing (ABC) method and provides feedback for the production process, both in terms of the financial impact of waste and the production system’s efficiency and quality. The paper presents a conceptual discussion of the subject, the key elements of the proposed method and the main results of the case studies.
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spelling Bulhões, Iamara RossiFormoso, Carlos TorresSantana, Marcos Jorge Almeida2020-06-05T03:48:10Z2001http://hdl.handle.net/10183/210111000331856This paper addresses the development of a method for measuring the cost of waste in the construction industry, and discusses its application in two case studies undertaken in the City of Salvador, State of Bahia, Brazil. This study, which aims at introducing a broader view in what respects the problem, adopted the concept of waste used in the New Production Philosophy (Lean Production), which is strongly related to the incidence of non value-adding activities. The proposed method is based on the Activity Based Costing (ABC) method and provides feedback for the production process, both in terms of the financial impact of waste and the production system’s efficiency and quality. The paper presents a conceptual discussion of the subject, the key elements of the proposed method and the main results of the case studies.El artículo trata del desarrollo de un método para medir los costos de las pérdidas en la Industria de la Construcción y discute su aplicación en dos estudios de casos en la ciudad de Salvador, Estado de Bahía, Brasil. Objetivando una visión más amplia del problema, se adoptó en este trabajo el concepto de pérdida de la Nueva Filosofía de Producción (Lean Production), según la cual, las pérdidas son asociadas a la ocurrencia de actividades que no agregan valor al cliente. El método propuesto reúne elementos de los métodos de costeo patrón y el basado en la actividad - ABC (Activity Based Costing), permitiendo la retroalimentación del proceso de producción. Se generan informaciones referentes a las pérdidas financieras y también relativas a la eficiencia y calidad del sistema de producción. Este artículo presenta una revisión conceptual sobre el tema, los elementos básicos del método propuesto, así como los resultados obtenidos en dos estudios de casos.application/pdfspaRevista ingeniería de construcción. Santiago, Chile. Vol. 16, n. 2 (jul./dic. 2001), p. 127-133Perdas na construção civilwasteAdministrationCostingCostManagementPérdidaCostoGerenciamientoAdministraciónCosteoControlMetodo para medir los costos de las perdidas en la industria de la construccionEstrangeiroinfo:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/openAccessreponame:Repositório Institucional da UFRGSinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSTEXT000331856.pdf.txt000331856.pdf.txtExtracted Texttext/plain33480http://www.lume.ufrgs.br/bitstream/10183/210111/2/000331856.pdf.txte5ab2024966914a43e2c39b571f0ec5eMD52ORIGINAL000331856.pdfTexto completo (espanhol)application/pdf87616http://www.lume.ufrgs.br/bitstream/10183/210111/1/000331856.pdfa0532cd20a26cd1c79520b7f04c59d40MD5110183/2101112020-06-06 03:56:39.228727oai:www.lume.ufrgs.br:10183/210111Repositório de PublicaçõesPUBhttps://lume.ufrgs.br/oai/requestopendoar:2020-06-06T06:56:39Repositório Institucional da UFRGS - Universidade Federal do Rio Grande do Sul (UFRGS)false
dc.title.pt_BR.fl_str_mv Metodo para medir los costos de las perdidas en la industria de la construccion
title Metodo para medir los costos de las perdidas en la industria de la construccion
spellingShingle Metodo para medir los costos de las perdidas en la industria de la construccion
Bulhões, Iamara Rossi
Perdas na construção civil
waste
Administration
Costing
Cost
Management
Pérdida
Costo
Gerenciamiento
Administración
Costeo
Control
title_short Metodo para medir los costos de las perdidas en la industria de la construccion
title_full Metodo para medir los costos de las perdidas en la industria de la construccion
title_fullStr Metodo para medir los costos de las perdidas en la industria de la construccion
title_full_unstemmed Metodo para medir los costos de las perdidas en la industria de la construccion
title_sort Metodo para medir los costos de las perdidas en la industria de la construccion
author Bulhões, Iamara Rossi
author_facet Bulhões, Iamara Rossi
Formoso, Carlos Torres
Santana, Marcos Jorge Almeida
author_role author
author2 Formoso, Carlos Torres
Santana, Marcos Jorge Almeida
author2_role author
author
dc.contributor.author.fl_str_mv Bulhões, Iamara Rossi
Formoso, Carlos Torres
Santana, Marcos Jorge Almeida
dc.subject.por.fl_str_mv Perdas na construção civil
topic Perdas na construção civil
waste
Administration
Costing
Cost
Management
Pérdida
Costo
Gerenciamiento
Administración
Costeo
Control
dc.subject.eng.fl_str_mv waste
Administration
Costing
Cost
Management
dc.subject.spa.fl_str_mv Pérdida
Costo
Gerenciamiento
Administración
Costeo
Control
description This paper addresses the development of a method for measuring the cost of waste in the construction industry, and discusses its application in two case studies undertaken in the City of Salvador, State of Bahia, Brazil. This study, which aims at introducing a broader view in what respects the problem, adopted the concept of waste used in the New Production Philosophy (Lean Production), which is strongly related to the incidence of non value-adding activities. The proposed method is based on the Activity Based Costing (ABC) method and provides feedback for the production process, both in terms of the financial impact of waste and the production system’s efficiency and quality. The paper presents a conceptual discussion of the subject, the key elements of the proposed method and the main results of the case studies.
publishDate 2001
dc.date.issued.fl_str_mv 2001
dc.date.accessioned.fl_str_mv 2020-06-05T03:48:10Z
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dc.identifier.nrb.pt_BR.fl_str_mv 000331856
url http://hdl.handle.net/10183/210111
identifier_str_mv 000331856
dc.language.iso.fl_str_mv spa
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dc.relation.ispartof.pt_BR.fl_str_mv Revista ingeniería de construcción. Santiago, Chile. Vol. 16, n. 2 (jul./dic. 2001), p. 127-133
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