scholarly journals Non-Conformity Reduction in Painting Sector in Plastic Parts in a Company of the Industrial Pole of Manaus - IPM

Author(s):  
Leonardo Matos Damasceno ◽  
David Barbosa de Alencar ◽  
Alexandra Priscilla Tregue Costa ◽  
Antônio Estanislau Sanches

Among the focuses of industries is the reduction of waste costs, this makes the product competitive, reduces the number of failures and, consequently, the price to the end consumer. Industrial Pole of Manaus (I.P.M.) promotes the economic development of the region and brings together large and medium-sized companies that use plastic painting as one of the stages of their production process and care about quality and invest in management methodologies, resources and technologies to optimize your processes. With this in mind, improvements were proposed in a company to reduce defects in paint in plastic parts in the motorcycle sector, and the use of appropriate quality tools and management techniques, which enabled a more assertive decision-making, measured its effects and solved the causes of the problem. The type of non-conformity of the highest level of occurrence was approached, which are defects classified as impurities, from it were identified root causes found, all variations in processes that benefit the emergence of this defect and opportunities for improvements in the process. This it can be done only with behavioral changes and with minimal economic investment.

2019 ◽  
Vol 4 (1) ◽  
pp. 30
Author(s):  
Neno Pratiwi ◽  
Andre Setiawan ◽  
Ilmi Cayono ◽  
Johan Trinanto

ABSTRAK Pada umumnya harga pokok produksi dalam akuntansi diartikan dengan jumlah biaya dari seluruh pemakaian yang telah dilakukan selama proses produksi atau kegiatan yang mana mengubah bahan baku menjadi produk jadi (produk siap pakai/siap saji). Tujuan penting dalam tugas ini yaitu memperhitungkan harga pokok produksi dari UD Mulya Jaya dengan menggunakan pendekatan variabel costing untuk mengetahui besarnya harga pokok pada setiap produk yang diproduksi. Pentingnya penentuan harga pokok produksi dapat dilakukan sebelum para usaha menentukan harga jual. Pendampingan ini bertujuan untuk membantu mencari dan menentukan harga pokok produksi yang dapat digunakan untuk menetapkan harga jual. Pendampingan ini dilakukan untuk membantu wirausaha dalam program kerja, yaitu bimbingan akuntansi dengan fokus perhitungan harga pokok produksi. Dalam menentukan harga pokok produksi pada UD Mulya Jaya dapat menggunakan pendekatan variable costing yang biasanya metode ini digunakan untuk semacam pengambilan keputusan dalam perusahaan. Melalui program pendampingan kewirausahaan didapatkan hasil perhitungan harga pokok produksi yang menggunakan pendekatan variabel costing. Hasil tersebut dapat menjadi suatu keputusan bagi UD Mulya Jaya untuk dapat menetapkan harga pokok produksi pada setiap produk telur asin. Kata Kunci : Kewirausahaan, HPP, Harga.   ABSTRACT In general, the cost of production in accounting is defined as the total cost of all uses that have been made during the production process or activities which convert raw materials into finished products (ready-to-use / ready-to-serve products). An important objective in this task is to calculate the cost of goods manufactured from UD Mulya Jaya by using a variable costing approach to find out the cost of goods on each product produced. The importance of determining the cost of production can be done before businesses determine the selling price. This assistance aims to help find and determine the cost of production that can be used to set the selling price. This assistance is carried out to help entrepreneurs in work programs, namely accounting guidance with a focus on calculating the cost of production. In determining the cost of production at UD Mulya Jaya, it can use the variable costing approach, which is usually used for a kind of decision making in a company. Through the entrepreneurship assistance program, the results of the calculation of the cost of production are obtained using the variable costing approach. These results can be a decision for UD Mulya Jaya to be able to set the cost of production for each salted egg product. Keywords: Entrepreneurship, COGS, Price


Author(s):  
Denilson Fernandes Vital ◽  
David Barbosa de Alencar ◽  
Mauro Cezar Aparício De Souza ◽  
Alexandra Priscilla Tregue Costa ◽  
Francisco Carlos Tavares Amorim ◽  
...  

In recent years there has been a high growth in Brazil, in the construction industry this event reflects a great economic development in the regions of the country, in the Amazon, the ceramic brick industry has been gradually increasing to meet this demand, especially in the interior of the state. In them there are failures and waste during its manufacturing process that greatly affects the final product. This article aims to employ the quality tools in the production process of a ceramic pottery that is located in the city of Urucurituba - AM, through them to discover the flaws and propose improvements in the production process of sealing bricks so that there is no problems in the final product. Through site visits data were collected through interviews with employees and the plant manager, the visit also allowed the mapping of the process of manufacturing eight-hole bricks, from this verification it was possible to apply the flowchart that allowed describing Throughout the process flow, the Ishikawa Diagram was also applied, which made it possible to detect faults (cracks and cracks) and their root causes. These occur during the brick production process and used the 5W2H, which helped to organize the ideas. and make a proposal to solve the problems, and bring quality to the final product


Author(s):  
Florentina Moisescu ◽  
Gabriela Drăgănică

The purpose of this paper is to show the importance of inventory for a management team within a company in decision making. The main goal of the team is to maximize the company's net profit. The paper will describe the most important functions of the inventory for the benefit of society and how last minute decisions can be made regarding important activities within the organization, as well as the positive influence of these decisions. In addition, the paper will include several methods of profit maximization that involve constant monitoring of stock levels and replenishment. Careful supervision like this will prevent losses for several reasons, such as damage to packaging, expired products or even theft. Additional benefits include organized inventory, as well as the most widely used strategies in reducing expenses and increasing sales within a company. The main purpose of this paper is to increase the fact that inventory is not only a procedure that companies are required to follow at least once a year, but also has multiple advantages that can radically change profits. The methodology consisted of an analysis of academic publications and specialized books of the authors: Dorel Mates, Veronica Grosu, Aura Domil, Daniela Pordea and Denisa Cretu, publications between 2018-2020 and lectures and papers by Monica Nedelcu and Constantin Bagu have were also used to understand the stock production process, as well as production management, published in 2017. Inventory is an indispensable step in the production and operation of a business, as stated by experts in their publications.


Author(s):  
Oéssimo Mesquita Padilha ◽  
Alexandra Priscilla Tregue Costa ◽  
David Barbosa de Alencar ◽  
Antônio Estanislau Sanches

Every entrepreneur or entrepreneur has as his main dream to see his business flow and gain successful proportions in the environment where it operates and for that to happen, there are countless researches, analyzes, studies, patience and an unending dedication to stand out and achieve. the desired success. Within a company, the person in charge or the owner of your business analyzes with a broad view, whether external or internal, its weaknesses and strengths. In order to remain in the market, the automotive accessories sales and retail sector adopts a set of systemic mechanisms that use methodological processes within a context, set goals, undertake actions, mobilize resources. and decision making to achieve goals in order to achieve success. Analyzing the importance of organizational strategic planning in institutions or companies in a competitive market requires a refinement of quality tools within planning facets for a better understanding of the subject.


Author(s):  
Prama Wildan Ardiansyah

In today's economic development where the business world is growing rapidly, the employers are required to work more efficiently to deal with the tightness of business competition in Indonesia. The continuity of the production process within a company will be influenced by various factors including: Capital, Technology, raw material inventory, finished goods inventory and labor. In addition, the production process must be supported by a good raw material storage process as well.


2013 ◽  
pp. 35-64 ◽  
Author(s):  
Giovanna Michelon

The aim of this paper is to study if and how impression management varies during different phases of the legitimation process, in particular during the legitimacy building and legitimacy repairing phases (Suchman, 1995). We aim at understanding whether and how the disclosure tone adopted by a company in the two different moments is diverse and thus functional to the intrinsic objective of the each phase. The empirical analysis focuses on the case of British Petroleum Plc. We investigated the impression management practices undertaken by the company both during the preparation of the rebranding operation, i.e. a situation in which the company is trying to build legitimacy; and during the happenings of two legitimacy crises, like the explosion of the refinery in Texas City and the oil spill in the Gulf of Mexico. The evidence appears in line with the theoretical prediction of legitimacy theory. Results show that while the company tends to privilege image enhancement techniques during the legitimacy-building phase, it uses more obfuscation techniques when managing a legitimacy-repairing process. Moreover, the analysis suggests that the company makes more extensive use of impression management techniques in the disclosures addressed to shareholders, investors and other market operators than in the disclosures addressed to the wide range of other stakeholders.


2018 ◽  
Vol 6 (2) ◽  
Author(s):  
Iwan Kurniawan Subagja, SE., MM. ◽  
Slamet Istoto

Decision making is an individual activity that is directly involved in obtaining and using the goods offered. Promotion is one of the variables in a marketing mix that is very important to be implemented by a company in marketing its products or services, thus influencing consumers to make purchasing decisions. The quality of the product can also affect consumers in making purchasing decisions. This study aims to analyze the effect of product quality and promotion on purchasing decision of Melon fruit. Population and sample of research is purchasing or buyer from consumer of PT. Syafina Niaga as many as 30 companies and sampling methods using saturated sampling techniques as well as analysis used with regression analysis. The results showed that there is a significant influence between product quality and promotion of purchasing decisions.


2018 ◽  
Vol 23 (1) ◽  
pp. 72-85
Author(s):  
Lasminisih ◽  
Emmy Indrayani

Company financial statement can be used to monitor the performance of a company. Financial statements are also used as a means for decision making so that the company can anticipate future plans. The purpose of this study was to find out the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and Return on Assets (ROA) on profit changes percentage of Banking Companies. The number of sample companies used in this study was 27 Banks listed in the Indonesia Stock Exchange with observation periods from 2007 to 2008. The method used in this study was multiple regression. The results of this study have indicated that CAR, LDR, and ROA gave significant effects on changes in Banks profit so that Banking Companies performances can be measured. Keywords: CAR, LDR, ROA, Profit


Processes ◽  
2021 ◽  
Vol 9 (8) ◽  
pp. 1271
Author(s):  
Humberto. J. Prado-Galiñanes ◽  
Rosario Domingo

Industries are nowadays not only expected to produce goods and provide services, but also to do this sustainably. What qualifies a company as sustainable implies that its activities must be defined according to the social and ecological responsibilities that are meant to protect the society and the environment in which they operate. From now on, it will be necessary to consider and measure the impact of industrial activities on the environment, and to do so, one key parameter is the carbon footprint. This paper demonstrates the utility of the LCI as a tool for immediate application in industries. Its application shall facilitate decision making in industries while choosing amongst different scenarios to industrialize a certain product with the lowest environmental impact possible. To achieve this, the carbon footprint of a given product was calculated by applying the LCI method to several scenarios that differed from each other only in the supply-chain model. As a result of this LCI calculation, the impact of the globalization of a good’s production was quantified not only financially, but also environmentally. Finally, it was concluded that the LCI/LCA methodology can be considered as a fundamental factor in the new decision-making strategy that sustainable companies must implement while deciding on the business and industrial plan for their new products and services.


2013 ◽  
Vol 29 (3) ◽  
pp. 277-290 ◽  
Author(s):  
Bridget Bwalya Umar

AbstractDifferent theories have been posited that try to explain the decision-making process of smallholders especially regarding the adoption of new technologies or new agricultural techniques. The objective of this paper is to review and re-assess the dominant household production theories to explain the decision making of smallholders practicing conservation agriculture (CA) in the southern, eastern, and central provinces of Zambia. It also discusses the potential role of CA toward economic development. It finds that the CA smallholders studied did not aim to maximize profits but tried to secure household consumption from their own production before any other considerations in risky and uncertain environments. Their response to economic incentives was contingent on minimizing risks associated with securing a minimum level of livelihood and investing into local forms of insurance. This paper concludes that the ability for CA to contribute to rural livelihoods and economic development would depend on how adequately the factors that hinder smallholder agricultural development in general are addressed.


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