The Theory of Constraints as a guide of actions to SMED

Title: A Teoria das Restrições como balizadora das ações visando a Troca Rápida de Ferramentas. (The Theory of Constraints as a guide of actions to SMED)

Abstract: This paper presents the relationship between two well-known techniques with in lndustrial Management: SMED (Single Minute Exchange of Die) and the Theory of Constraints (TOC). As a first step, it is discussed the macroeconomics environment and its relationship with microeconomics aspects of the SMED. After that, the main advantages ofcost and set-up time reductions are discussed and the TOC is proposed as away to define priorities to SMED activities. Both, SMED concepts and TOC concepts are presented in this paper. Finally, an example is built up to show the synergy between the two techniques and a conclusion is presented.

Journal: Produção (São Paulo), Belo Horizonte, v. 3, p. 73-86, 1993.

Authors: Luis Henrique Rodrigues, José Antônio Valle Antunes Jr.

Cost accounting and production control in a multiproduct environment - The Unit of Production Effort Method

Title: Cost accounting and production control in a multiproduct environment - The Unit of Production Effort Method.

Abstract: Takes a fresh look at the nature of the problem of allocating costs and control processes for a variable product mix. Adopts a novel approach called the “Unit of Production Effort” method. The method creates a common measure throughout the production process which can then be used in all costing, planning and comparison activities. Describes the initial stages of a practical implementation of the method to a small manufacturing company to illustrate the way in which it can be applied in a real situation. The results suggest that the method provides a radical simplification of the multi-product environment which will be of interest to a broad cross-section of professionals ranging from theorists to practising financial and production managers.

Journal: Production and Operations Management, Inglaterra, v. 12, 1992.

Authors: Luis Henrique Rodrigues, Graham Brady.

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