QC-story as cost management support tool application and evaluation in a clothing industry

2021 ◽  
Vol 12 (7) ◽  
pp. 1647-1665
Author(s):  
Alan Tiago Sanjuliano ◽  
Syntia Lemos Cotrim ◽  
Gislaine Camila Lapasini Leal ◽  
Danilo Hisano Barbosa
Keyword(s):  
Continuous Improvement ◽  
Cost Management ◽  
Action Plan ◽  
Cost Calculation ◽  
Management Support ◽  
Support Tool ◽  
Costly Product ◽  
Quality Tools ◽  
Process Failures ◽  
Final Consumer

A good cost management is a business need, where the process failures are identified and corrected, seeking continuous improvement, since competitiveness and lower prices are the market demanding. Such good management reflects on process economies, whether economic or energy efforts, and results in benefits for the company and final consumer, who receives a less costly product. In order to achieve this process of continuous improvement in costing process, the QC-story method was used to identify and analyze problems in cost calculation. For analysis of the problems some Quality Tools were used, making possible to identify the causes of the problems with cost management. At the end of the analysis, an action plan was proposed using the 5W2H tool to achieve the desired improvements. The application of the QC-story method was justified by the fact that divergences in cost management are common in all collections, directly impacting the company's income generation.

scholarly journals Design Cost Modelling - The Way Forward

1970 ◽  
Vol 1 (1) ◽  
pp. 32-42 ◽  
Author(s):  
Peter M Lawther ◽  
Peter J Edwards
Keyword(s):  
Cost Management ◽  
Management Support ◽  
Traditional Methods ◽  
Support Tool ◽  
Cost Modelling ◽  
Current Design ◽  
Modelling Techniques ◽  
Design Cost ◽  
The Way

Design cost modelling is a fundamental cost management support tool used by construction economists/quantity surveyers. The accuracy of design cost modelling is vital to the success of building developments and the viability of clients, consultants and contractors. This paper reports upon design cost modelling research currentlu being undertaken at the department of Building and Construction Economics at RMIT. The paper positions the research by presenting an overview of design cost modelling techniques, their accuracy, deficiencies and usage. Conclusions are drawn that traditional methods of building procurement stifle attempts to advance the accuracy of current design cost modelling techniques used by consultant quantity surveyors. However, recent shifts in procurement trends provide fresh opportunities to re-invigorate design cost modelling research.

Getting better my way: Feasibility study of a self-management support tool for people with mood and anxiety disorders.

2019 ◽  
Vol 42 (2) ◽  
pp. 158-168
Author(s):  
Janie Houle ◽  
Stephanie Radziszewski ◽  
Préscilla Labelle ◽  
Simon Coulombe ◽  
Matthew Menear ◽  
...  
Keyword(s):  
Anxiety Disorders ◽  
Feasibility Study ◽  
Self Management ◽  
Management Support ◽  
Support Tool ◽  
Mood And Anxiety Disorders

A Comparison of the Application of the SMED Methodology in Two Different Cutting Lines

2021 ◽  
Vol 25 (1) ◽  
pp. 124-149
Author(s):  
Alexandre Silva ◽  
José C. Sá ◽  
Gilberto Santos ◽  
Francisco J.G. Silva ◽  
Luís P. Ferreira ◽  
...  
Keyword(s):  
Data Collection ◽  
Continuous Improvement ◽  
Video Analysis ◽  
Historical Data ◽  
Action Plan ◽  
Video Recording ◽  
Operating Mode ◽  
Added Value ◽  
Output Rate ◽  
Production Output

Purpose: This study was carried out in a cork company and its purpose was to observe and analyze the practices and methods used during the tools/series change moments and to propose improvements and alternatives to these same procedures so that the time needed to carry out the setup is reduced by 15% in both lines. Methodology/Approach:The methodology included the following phases: 1st - historical data collection and setup video recording, 2nd - footage analysis and conduction of informal interviews with employees, 3rd - flow, Gantt, and spaghetti charts creation and making of an action plan based on the waste and improvement opportunities identified in video analysis, 4th - validation with the line workers of the new operating mode created with the Single Minute Exchange of Dies (SMED) tool and communication to the Maintenance department about their role in this project, 5th - making and placement of plasticized cards on the cutting lines to ensure that new operating mode is followed and carrying out the actions identified in the action plan. Findings: Throughout this project using observations, video recording and its subsequent analysis, as well as interviews to the workers operating in the line, it was found the existence of several actions carried out by them during the setups which did not add value to the product, lack of adequate tools for the work to be performed and lack of work tools in general Research Limitation/implication: The study was limited by the lines and products under study and by the duration of the curricular internship, which was about five months. Originality/Value of paper: The article demonstrates the added value in terms of product quality and production output rate that SMED methodology can bring to companies that adopt the lean philosophy and in particular this continuous improvement tool.

Use of target-costing and kaizen-costing to ensure effective cost management in interorganizational relations of agribusiness organizations

2020 ◽  
pp. 24-34
Author(s):  
Lyudmila Ivanovna Khoruzhy ◽  
Yury Nikolaevich Katkov ◽  
Anastasiya Alekseevna Romanova
Keyword(s):  
Theoretical Analysis ◽  
Cost Management ◽  
Organizational Management ◽  
Cost Calculation ◽  
Interorganizational Relations ◽  
Target Costing ◽  
Interorganizational Cooperation ◽  
Effective Cost ◽  
Calculation System ◽  
Organizational Cooperation

The article, based on the theoretical analysis, gives definitions of inter-organizational cooperation, inter-organizational management accounting, cost calculation system within the framework of interorganizational relations. Peculiarities of calculation of cost of interorganizational cooperation are disclosed, accounting practices of target-costing and kaisen-costing calculating system are described. The advantages of introducing and using inter-organizational accounting and a cost calculation system based on target costing and kaisen costing have been identified. Possible problem areas are identified when introducing these calculation systems into the practical activities of agro-formations.

scholarly journals Proposal for a Quality approach to science and technology didactics

2016 ◽  
Vol 6 (7) ◽  
Author(s):  
Zinab AALAOUI
Keyword(s):  
Continuous Improvement ◽  
Science And Technology ◽  
Improvement Science ◽  
Know How ◽  
Science And Technology Education ◽  
Quality Principles ◽  
Strategic Role ◽  
Quality Tools ◽  
Class Teacher

Currently, higher education institutions need to produce skills with new skills that will enable young graduates to enter an increasingly complex world. Globalization, the objective of massification and diversification can be incubators towards lowering the quality of training. In a process of continuous improvement, science and technology education will have to conquer these different contextual variables. However, the traditional pedagogical model separating the functions of the two main actors of the class, teacher, information transmitter and passive receiver student, no longer satisfies the requirements of the development path. This inevitably leads to a rethinking of the school in depth and the implementation of other pedagogical approaches oriented towards know-how rather than towards the accumulation of knowledge. Given the complexity of analyzing and standardizing teaching practices as well as the teacher's strategic role in steering the learning process, we have adopted a normative methodology based on the concept of the process approach, the application of which will serve the orientation of science and technical training towards the acquisition of transversal skills which will allow the learner to better adapt to the needs of the job market. However, we will adopt a technical approach based on the use of quality tools to design, with the objective mentioned above, an innovative, efficient and effective model. We propose in our study to identify to what extent the quality principles of continuous improvement constitute mobilizing elements of the process of training in science and techniques.

Potential impact of natural hazards on water supply systems in Alpine regions

2008 ◽  
Vol 3 (3) ◽  
Author(s):  
M. Möderl ◽  
D. Vanham ◽  
S. De Toffo ◽  
W. Rauch
Keyword(s):  
Water Supply ◽  
Natural Hazards ◽  
Potential Effect ◽  
Water Supply Systems ◽  
Data Sets ◽  
Management Support ◽  
Prevention Measures ◽  
Support Tool ◽  
Alpine Regions ◽  
Definition Of

One of the most important aspects in water supply management is supply security. In this article a methodology is introduced to first identify vulnerable sites of a water supply system (WSS) and second to estimate the potential effect of alpine natural hazards on this system. The approach serves for the definition of zones with low, medium and high potential risk by combining vulnerability and hazard maps. This approach enables the possibility to accomplish prevention measures on risky sites considering the available budget. A management support tool (VulNetWS - Vulnerability of Water Supply Networks) is developed which quantifies vulnerability based on hydraulic and quality simulations assuming component failure of each single WSS component. Hazards of flooding, landslide, debris flow and avalanches are calculated and categorized in potential low, medium and high hazard zones. For this analysis different GIS data sets (e.g. Austrian hazard zone maps, HORA “Flood Risk Zoning”) are used. The methodology is presented by applying it upon an alpine region encompassing the municipality of Kitzbühel (Tyrol - Austria) and 4 neighbouring municipalities. The combination of vulnerability and hazard is summarized using a risk matrix that highlights a zone of 0.42 square kilometres within the study area as being potentially risky.

Electrokit: Power Utility Toolkit-Electricity Loss Reduction

2021 ◽  
Author(s):  
Augusto Bonzi ◽  
Eric Boeck ◽  
Michelle Hallack ◽  
Mariana Weiss ◽  
Yuri Daltro ◽  
...  
Keyword(s):  
Best Practices ◽  
Continuous Improvement ◽  
Electric Utilities ◽  
Action Plan ◽  
Decision Makers ◽  
Loss Reduction ◽  
Power Utility ◽  
Current Trends ◽  
Power Utilities ◽  
Electricity Utilities

The Electrokit is an initiative created by the IDB to strengthen transformation and continuous improvement of electric utilities in the LAC region. The Electrokit is organized in 16 activities that are common to most electricity utilities. This publication presents the indicators and best practices related to Electricity Loss Reduction. The aim of the toolkit is to provide power utilities, policy and decision-makers access to best practices, current trends, and expertise to: (i) identify challenges, develop a strategy and action plan for addressing them; and (ii) support utilities to be more sustainable, efficient, improve customer experience and accelerate innovation to stay ahead of the rapidly sector transformation.

HUBUNGAN AMALAN PENGURUSAN KUALITI DAN PRESTASI ORGANISASI DALAM INDUSTRI PEMBUATAN DI MALAYSIA

2016 ◽  
Vol 78 (7) ◽  
Author(s):  
Zaharuzaman Jamaluddin ◽  
Ahmad Mahir Razali ◽  
Zainol Mustafa
Keyword(s):  
Quality Management ◽  
Continuous Improvement ◽  
Process Management ◽  
Management Practices ◽  
Equation Modeling ◽  
Organisational Performance ◽  
Quality Management Practices ◽  
Management Commitment ◽  
And Performance ◽  
Quality Tools

Measurement of quality management practices (QMP) is one of requirements which should be emphasized by the organizations to be competitive in challenging market. Therefore, this study examines the relationship between quality management practices and performance in the manufacturing industry using constructs namely management commitment, quality tools, continuous improvement, process management, training and organisational performance. A framework was developed based on the literature review and assessed using Structural Equation Modeling (SEM) with AMOS software used for modeling analysis. A total of 480 questionnaires were distributed, and 210 questionnaires were valid for analysis. The findings show significant relationship by the management commitment to process management and training. Also, training affects the quality tools, continuous improvement and process management. Similarly, quality tools influence on continuous improvement and process management. Furthermore process management affects the continuous improvement Next, continuous improvement gives impact to organisational performance. The results of the study can be used by managers in manufacturing companies to consider and adapt their QMPs and performance assessments toward increasing competitiveness.

scholarly journals Innovating the treatment of COPD exacerbations: a phone interactive telesystem to increase COPD Action Plan adherence

2019 ◽  
Vol 6 (1) ◽  
pp. e000379 ◽  
Author(s):  
Raquel Farias ◽  
Maria Sedeno ◽  
Danielle Beaucage ◽  
Isabelle Drouin ◽  
Isabelle Ouellet ◽  
...  
Keyword(s):  
Large Scale ◽  
Action Plan ◽  
Real Life ◽  
Healthcare Utilisation ◽  
Administrative Databases ◽  
Self Management ◽  
Chronic Obstructive ◽  
Management Support ◽  
Copd Exacerbations ◽  
Management Interventions

IntroductionSelf-management interventions with Written Action Plans and case management support have been shown to improve outcomes in patients with chronic obstructive pulmonary disease (COPD). Novel telehealth technologies may improve self-management interventions. The objectives of this study were to determine whether the use of an interactive phone telesystem increases Action Plan adherence, improves exacerbation recovery and reduces healthcare use in a real-life practice of a COPD clinic.MethodsInitially, 40 patients were followed by a COPD telesystem for 1 year. Detailed data from patients’ behaviours during exacerbations was recorded. The telesystem use was then extended to 256 patients from a real-life COPD clinic. Healthcare utilisation for the year before and after telesystem enrolment was then assessed through hospital administrative databases.ResultsThirty-three of the 40 patients completed the initial 1-year study. Eighty-one exacerbations were reported in the 1-year follow-up. Action Plan adherence was observed for 72% of the exacerbations and those who were adherent had a significantly faster exacerbation recovery time. The large-scale implementation of the telesystem resulted in a significant decrease in the proportion of patients with ≥1 respiratory-related emergency room (ER) visits (120 before vs 110 after enrolment, p<0.001) and with ≥1 COPD-related hospitalisations (75 before vs 65 after enrolment, p<0.001).DiscussionCOPD Written Action Plan adherence was further enhanced with the use of telehealth technologies in a specialised clinic with experience in COPD self-management. Patients followed by the telesystem recovered faster from exacerbations and had a further decrease in COPD-related ER visits and hospitalisations.Trial registration numberNCT02275078.

Sign in / Sign up

Export Citation Format

Share Document