Or the world is witnessing a continuing economic-financial-accounting revolution, especially through the incessant emergence of new councils, instruments and products that, thanks to the wonders of information technology, will become two managers.
Or a process of profound alterations that the country is going through, as a result of internal historical pains and a clear nonsense option for its integration in Spain, which is more sophisticated, developed and competitive, and has quickly adapted to the needs of To the internal structures of your companies we will be using your global management methods, particularly not the domain of financial management.
Competitors that implement strategically important technologies can obtain competitive advantages through cost reductions, quality qualifications, delivery period reductions, and customer satisfaction.
This sense on the subject of this art will be in search of the excellence not management of costs through the new production technologies, where it is obtained the best quality, less custody, maximum profit and zero waste.
2 - New production technologies
Basically from the second goal of two years 70 that the main industrialized western countries will feel or be impacted by the practice of a new form of global competition, by countries such as Japan, Korea, Taiwan, and others. It is discovered, then, that at the root of advanced production technologies and new business management philosophies, such as JUST-IN-TIME (JIT), Total Quality Control (TQC), Computer Aided Design (CAD), Computer Aided Manufacturing (CAM), Flexible Manufacturing System (FMS) and Computer Integrated Manufacturing (CIM), was, in truth, to implementation of the "Philosophy of Business Entrepreneurship". From then on, and intensifying each time more than not to spend two years 80, companies will wake up for a new reality,and new advanced production technologies and business management philosophies come to great attention, both in their own companies, and in academic and research experts. Foi nesse novo ambiente that was identified as a need to develop a form of systemic and conceitual integration between the processes of managerial control and management of manufacturing (Nakagawa, 1993).
As companies are already investing heavily to attend to and satisfy their commitments, so they will not accompany these developments, they will be forced to reposition themselves or to shut down their activities. In the face of these changes, many people ask themselves about how a modern technique of hurrying should be two things that allow them to manage and decide about their business.
3 - Custo based em atividade
Embora or council of Custo Based em Atividade (ABC, acronym in English) has existed for many years, is being the subject of renewed interest by two financial executives. Isso saw the emergence of new technologies that increased ABC's ability to improve or perform a business, allowing financial executives to assume a more strategic role.
Or ABC is a relatively new model of information management regarding custo. Many organizations are still transitioning from a traditional model of determination of costs, supported by no material-raw material / work-related / indirect costs, for a custodial parent or based on resources. The first companies to join or ABC will limit or limit what technology could offer and make it possible for the organization to commit to a truly divided work environment in activities. As a result, or ABC faced difficulties to fulfill or that it promised and you will be responsible for the ABC projects - in general, financial executives who, as a person of information systems (IS, in English acronym) - were held responsible when the model did not correspond às expectations (Geishecker, 1997).
A ferramenta gives determination of Custos with Base in Activities (Activity Based Costing, or simply ABC) allows you to relate the costs of which all the resources of the organization with specific products that are being manufactured and with clients that are being cared for.
O ABC, in actuality, represents a lot more than a new system of law, meaning or state of the art, not management of costs, with various applications within companies, which allows a detailed and comprehensive analysis of costs of any nature, always on approach. you give developed activities and respective contribution (add value) for or negócio (Coopers & Lybrand, 1994).
According to Cogan (1999) or ABC, it represents a breakthrough in the traditional practices of custeio for obtaining more indirect products two products in a more precise way.
3.1 - Main benefits of ABC
- Identify the real sources of custody in which two landowners function, thus being able to identify exactly what resources are being consumed. Identify or add value that each activity attributed to or neglected. In the function of eliminating the distortions caused by all rate systems, attributing to the objectives of the cost effectively effective costs, it allows this protection to keep its goal for each activity, making it possible to manage costs in the source, eliminating arbitrariness in the process of reducing costs..
According to Coopers & Lybrand (1994), the last years, with a rapid technological evolution, or life cycle, two products are accentuating or using computerized systems that are increasingly more efficient and fast, such as the case of CIM (Computer Integrated Manufacturing).).
4 - CIM - Computer Integrated Manufacturing or Computer Integrated Manufacturing.
It is the use of computers and various advanced manufacturing techniques to execute or assist the activities necessary to manufacture an item. It is necessary that you have computerized integration between the three stages, which:
Engenharia do produto (or development of idéia do produto);
A engenharia do processo (a formatação ea definição gives form to execute a fabricação do produto);
A fabricação itself says.
O CIM - seeks to streamline and integrate the production process from the development of the product, tied to final manufacturing. O CIM develops a new way of managing a company, automating or flowing information between operations and activities and sharing the same between engineering, production, accounting, marketing and various support groups. O CIM allows responses to critical event fatigue, such as:
- Shorter delivery cycles Less investment in inventories Lower operational expense Lower indirect costs Development cycles of shorter projects.
5 - JIT - Just-in-Time
It is a logistical approach developed to be the least inventoried and wasted during the manufacturing process.
The company does not have to be stocked with matter;
It will not be necessary to produce production in process;
It should not be finished stocks of finished products;
His philosophy and requisite fish and production items only when necessary.
5.1 - Basic elements of the JIT system
The company must learn to work with supplying poucos, assuring the quality and delivery of materials;
The suppliers have to conditionally deliver the materials in small batches, quickly; The company must implement the philosophy of Total Quality Control, which may not be allowed during the manufacturing process;
The company must have specialized operatives.
5.2 - Idéias centrais do JIT
All activities that do not add value to or product must be eliminated;
A commitment must be made to stand out and maintain quality in all business activities.
These conceitos dão origem a Filosofia De Exceléncia Empresarial, which is based on two fundamental principles:
- continuous aperfeiçoamentoeliminação of waste.
5.3 - Pillars that sustain philosophy of business excellence
- By doing the right things for the first time, quick preparation of machines and cells for the production of heavy weight.
6 - TQC - Total Quality Control
It is a management strategy in which all the functions of trabalham business have been put together to introduce and maintain two products. His approach is: "Facing the correct things the first time"
6.1 - Premissas do TQC
- Qualidade means satisfying the needs of two consumers with the quality of custo devem nascer com o produtoorientação para o clientequalidade custo e prazo.
7 - BOM - List of Direct Materials Needed to Produce a Certain Product
It is the structure of the product, decorous that gives rise to development. It is necessary for the development of engenharia, control and movement of matter.
8 - CAD / CAE - Computer Ajuda or Desenho / Computer Ajuda a Engenharia
It is a type of engineering software that allows the development of a process, electronic printing or visual representations of components or manufacturing parts on a graphic monitor.
or product and its parts and parts are specified and developed by computers;
The CAD / CAE together with the BOM correspond to the stages of development of the product, linked to the development engenharia, or engenharia do produto.
9 - CAM - Computer Ajuda to Fabricação
It is the use of computers and various advanced manufacturing techniques to execute or assist the activities necessary to manufacture an item.
É a sequence do CAD / CAE - computer checking out / computer checking out. It divides two specific non-CAD / CAE dice, transforming into linguagem das machines that go to work as peças. It is a stage called process engineering, or factory engineering.
10 - CNC - Computerized Numerical Command
It is a numerical control system on which a dedicated computer is used to execute numerical control functions, normally associated with factory equipment.
O CAM - computer working at the factory, feeds the various CNC equipment existing at the factory. São all the equipment controlled by computational media.
11 - Production cells
A group of two or more automated machines within the company, linked to each other.
12 - FMS - Manufacturing System Flexível
An integrated system of materials machines and equipment, made to manufacture a variety of parts in small and medium volumes.
As FMS component machines are computer controlled, they are programmed to move quickly from one production stage to another.
Another reason for FMS is the possibility of eliminating the set-up time between a machine and another cell component.
13 - MRP - Planejamento das Necessidades de Materiais
A system that transforms or production schedule in liquid needs for each component necessary to meet it. The set of techniques that uses the lists of materials, given by the stock control in the production program, to calculate the needs of materials, act and control the issuance of orders for manufacturing orders, control and manage the stock in production.
Basically, or MRP works with three large data banks:
Mestre de Produção program; check of rapiers; list of materials or archives of the structure of the product.
13.1 - MRP objectives
calculate and plan the needs of materials, purchased and manufactured;
release two orders and reschedule two orders on the spot;
release of manufacturing orders and reprogramming of supplies on the spot;
calculate and plan the production capacity needs;
planning and control of the production of two stocks.
14 - TOC / OPT - Teoria das Restrições / Tecnologia da Produção Otimizada
Also called GDR (gestionmento das restricições), developed by Eliyahu Goldratt, it is translated a manufacturing philosophy called OPT (Tecnologia da Produção Otimizada.)
Or that determines resistance. A «força» of a corrente (a manufacturing process, for example, é seu elo fraco. There is only one elma fraco numa corrente. This elo fraco restricts the performance of the entire corrent (of everything or process). Essa restriction or gargalo It must be immediately worked.Removed at first restriction, other restrictions, other areas of the current, it will appear, and so on, continuous number for improvement and strengthening of the production and business process
14.1 - Necessary steps to place theory in practice
identify the restriction of the system, which is exactly or the most failed;
explore to restriction, ou seja, eliminate as per e e increase o ganho;
subordinate tudo à decisão anterior; ultrapassar a restrictição; turn to the first step and identify the new restriction.
In TOC, all or process of business philosophy should be centered on recipes and not on costs. Thus, despite the costs, there are only resources to produce recipes and hooks.
Goldratt expressly expressed that I bound violently that the accounting of costs was of no value to the company, that I was attached to the task of achieving its goals of positive results.
Starting from the presupposition of the face or price of the market, an accounting of costs to barely speed up costs and form sales prices in a sense not nenhum sense. Second or author, there must be a radical move not two entrepreneurs in a way that "leave two worlds, for which they are trained, and enter two worlds that are at the intuition of positive results."
15 - Conclusão
Advances in process technology will make it possible for companies to obtain competitive advantages through excellent manufacturing. Competitors that implement strategically important technologies can obtain competitive advantages through cost reductions, qualification reductions, delivery period reductions and melhor responds to customers.
