A proposal of amplification of general taxonomy of costs: an application in a higher education institution

Title: Uma proposta de ampliação da taxonomia geral de custos: uma aplicação em uma Instituição de Ensino Superior (IES). (A proposal of amplification of general taxonomy of costs: an application in a higher education institution).

Abstract: The present article presents, starting from a wide revision of the current classification of costs, an amplification proposal, considering a new taxonomy vector. That new vector considers the subject of the costs with relationship your occurrence based on the process of decision of the mix of production of the organization and affecting your respective ones won. Like this being, some costs could be classified in having Throughput Pre-defined and other as having Throughput Powder-defined. The work relates that new classification with the variability concepts and the direct and indirect allocation of costs, resulting in eight groups of costs, which were used in the sense of a theoretical revision in the specific formulation of the Global Profit of the organization. Concluding and trying to illustrate the presented proposal, the same was applied in a higher education Institution, trying to validate the robustness of the developed proposal.

Journal: Revista de Gestão da Tecnologia e Sistemas de Informação (Online), v. 3, p. 244-257, 2007.

Authors: Luis Henrique RodriguesDaniel Pacheco Lacerda.

Alignment between Production, Cost, and Performance Metrics System: a case study

Title: Alinhamento entre Sistemas de Produção, custo e indicadores de desempenho: um estudo de casolinha. (Alignment between Production, Cost, and Performance Metrics System: a case study).

Abstract: The evolutions of the productive systems, in general, imply in a revision of the performance metrics systems and costs systems of the organization. This elapses of the necessity to correctly inquire the local actions in the performance of the company in operational or economic-financial terms. In accordance with literature, the alignment enters the expenditure, production systems and of performance pointers one estimated for optimum performance of the company is. This paper is an exploratory case study about the alignment between production system, cost system and performance indicators. In-depth interviews were carried out, confidential documents from companies were gathered and secondary sources were used. A description of production systems implementation stages was given and the critical incidents in the companies were recorded. Critical incidents were interpreted as those moments where inconsistencies between production systems, cost system and performance indicators happened. The results showed that the alignment is based on adjustments and changes along the systems alignment path. This provides a dynamic trait to alignment between production system, cost system and performance indicators as well as shows the importance of a learning process inside the companies studied..

Journal: Revista Produção Online, v. 7, p. 61, 2007.

Authors: Sergio Luiz Vaz Dias, Daniel Pacheco Lacerda, Heitor Mansur Caulliraux, José Antônio Valle Antunes Jr.

Service Production - An experience in the education sector

Title: Produção de Serviços - Uma experiência no setor da Educação. (Service Production - An experience in the Education sector).

Abstract: The production of services has presented several concepts and a growing importance inside of the operations area. Though, few studies have been trying to demonstrate the use of such concepts and production techniques for educational area. Studies in this area are important due to its characteristics of an almost a pure service. This article has the objective of analyzing the modifications in the production area of services made by a school. For so much, it has made a theoretical rising concerning the theme and a case has analyzed. The authors make some critics and, finally, conclude that theory in production can aid the development of the operations in the educational area.

Journal: Organizações & Sociedade (Impresso), Salvador, v. 13, n.37, p. 33-47, 2006.

Authors: Daniel Pacheco Lacerda, Rafael Teixeira.

Study of the implementation of a production mix optimizer for the beef sector

Title: Um estudo da implantação de um otimizador de mix para o setor agropecuário (Study of the implementation of a production mix optimizer for the beef sector).

Abstract: This paper proposes the implementation of a mix optimization tool for the beef sector, particularly for meat packing plants. The implementation of a mix optimization tool involves different areas of the organization, since this is a systemic tool for creating a market-oriented master production plan based on aggregate finite capacities, which optimizes the company's profitability. The article discusses the dimensions involved in the implementation of such a project and the main benefits resulting from it.

Journal: Gestão e Produção (UFSCar), São Carlos, v. 13, n.2, 2006.

Authors: Guilherme Vaccaro, Luis Henrique Rodrigues, Felipe Menezes.

Determining Factors of Competitivity in Telecommunication Industry and Repercussions on the Strategy

Title: Fatores Determinantes da Competitividade na Indústria de Telecomunicações e Repercussões para Estratégia. (Determining Factors of Competitivity in Telecommunication Industry and Repercussions on the Strategy).

Abstract: The telecommunication industry has passed trough a profound reform in last years, changing its competition. Different products as a consequence of huge offers by companies segmented the market. Each one of these segments has its own dynamic competitiveness with considerable issues to the development of companies’ strategy. Additionally, the use of organization industry lens was helpful for researchers to gain important conclusions about the competition in this sector. So, this article try to analyze and understand the competition and its determinant factors into three service segments of telecommunication industry and its implications for strategy under organization industry analysis.

Journal: Base (UNISINOS), São Leopoldo, v. 2, n.1, p. 15-26, 2005.

Authors: Rafael Teixeira, Daniel Pacheco Lacerda, Astor Eugênio Hexsel, Roger Castagno Junior.


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