Lucas Almeida dos Santos

Melhoria de indicadores de desempenho de produção em uma empresa de pequeno porte por meio de um sistema de informação ERP gratuito

Inserted in a highly competitive market scenario, micro and small enterprises face numerous obstacles to remain in the market. Data surveyed reveal that 98% of Brazilian companies are micro and small, which shows their importance to the national economy. Thus, it is necessary for managers to effectively manage the work routine in order to improve the management and consequently the performance of these enterprises. Aiming to improve the management of the productive process of a small company, the present study aims to implement a free ERP management system focused on the improvement of production performance indicators. The research is classified as action research, with a qualitative and quantitative approach, having as procedure the case study. As results, indicators were verified before, during and after the implementation of the ERP system, and it was concluded through the measurement that the implemented system brought improvements to the performance of the researched organization. Inserted in a highly competitive market scenario, micro and small enterprises face numerous obstacles to remain in the market. Data surveyed reveal that 98% of Brazilian companies are micro and small, which shows their importance to the national economy. Thus, it is necessary for managers to effectively manage the work routine in order to improve the management and consequently the performance of these enterprises. Aiming to improve the management of the productive process of a small company, the present study aims to implement a free ERP management system focused on the improvement of production performance indicators. The research is classified as action research, with a qualitative and quantitative approach, having as procedure the case study. As results, indicators were verified before, during and after the implementation of the ERP system, and it was concluded through the measurement that the implemented system brought improvements to the performance of the researched organization.

Bibliometric analysis of scientific production in accounting related to carbon credits

Este artigo tem como objetivo analisar o perfil da producao cientifica na area de pesquisa em contabilidade ligada aos creditos de carbono. Quanto a metodologia, classifica-se como uma pesquisa qualitativa, alem de ser descritiva e bibliografica e tambem, uma pesquisa bibliometrica, permitindo a identificacao e descricao de uma serie de padroes na producao do conhecimento cientifico. A analise bibliometrica foi realizada nos anais dos principais eventos nacionais de Contabilidade e Administracao no periodo de 2004 a 2014. Os resultados demonstram que esses estudos comecaram a ser publicados em 2007; com relacao ao numero de autores por artigo, o numero maior de publicacoes esta relacionado com dois autores por artigo; a autora mais prolifica foi a Maisa de Souza Ribeiro, com tres publicacoes; as instituicoes de ensino superior mais prolificas foram a Faculdade de Economia Administracao e Contabilidade da Universidade de Sao Paulo; em relacao a quantificacao do numero de paginas por artigo, seis dos onze artigos tem entre 16 e 18 paginas; nas palavras-chave, apurou-se que as de maior frequencia foram: “contabilidade”, “Protocolo de Quioto”, “MDL” e “credito de carbono”; em relacao aos tratamentos metodologicos o procedimento de coleta de dados mais utilizado foi o documental; a participacao media das referencias nacionais e de 22,64 por artigo, superior as internacionais que foram de 9,21. Assim, concluiu-se que ha deficiencia e falta de profundidade nos estudos, demonstrando que o tratamento dos creditos de carbono na area contabil ainda estao contraidos por ser um mercado relativamente novo sem regulamentacao pelos orgaos contabeis.

Proposta de melhoria de layout como fator para a otimização do processo produtivo organizacional

The current scenario of high competition makes companies look increasingly optimized processes, with the least possible losses and the ultimate in quality and productivity. Industrial layout plays an important role in this context, given that the physical layout of machinery, equipment, circulation areas, storage areas and people directly influences the efficiency of an operation. In the midst of this need for constant improvement, lean production emerged, which has proven to be an efficient method for companies to improve their performance. This study aims to define a layout that allows the optimization of business processes, based on the principles of lean production. The development of this research was carried out by the method of action research where analysis tools were used to diagnose the current situation and, thereafter, for the formulation of the proposed improvement. The results showed that the changes proposed in the layout are able to reduce the companys lead time by 46%, eliminate losses, improve the organization of productive sectors, and ensure agility in the manufacturing process.

The Mapping of Innovation Process: Study in Publicity Agencies

Increasing global competition in recent years, coupled with the decrease in the life cycle of products has pushed companies to develop differentiation strategies and innovate more and more in their products and services, transforming ideas into results. This study characterized as multicases, has bibliographic and qualitative, where, from the link between theory and practice, we sought to analyze the management of the innovation process for the development of new products in advertising agencies and advertising in Central Region the RS. Thus, by mapping the innovation process, we found that the innovation management process occurs in all the surveyed agencies, through the use of indicators and own tools that, also by improving organizational management. As a suggestion for the agencies, indicates a system checklist and new indicators for better performance and evaluation of the innovation process.

A iluminação natural como fator de desempenho em ambientes industriais

The search for new alternatives that maximize its performance in the economic market have led many companies to invest high values on technological products that enable them to reduce costs, increase profitability and make increasingly effective performance of its employees in production processes. This exploratory paper, which will use a literature based on relevant literature to structure the proposed theme, also characterized as a case study in a large company of the mechanic metal sector, aims to analyze the usage implement a system of natural lighting, integrated with artificial lighting system in their plants, specifically in Hall A. As main results, we could verify the advantages that can be provided with adequate lighting, improving the productivity of its employees, in addition to reducing costs while operating the company to sustainably use the artificial lighting linked to natural lighting, as well as reducing future health problems of employees.

(RE) UTILIZATION OF SCRAP METAL-MECHANICAL BRANCH IN FRONT OF ENVIRONMENTAL SUSTAINABILITY

In todays world the theme of sustainability becomes increasingly important for the operation of companies. Thus, Brazilian enterprises are seeking to adapt to this new market reality, seeing improvements in their processes which reflect on great production performance and minimizing the percentage of waste. In light of these indices, there was an action research in an industry metallurgical industry midsize central region of Rio Grande do Sul, specializing in the manufacture of laser cut parts, serving the market at a national level. Thus, it was necessary to use historical data of the organization related to the consumption of raw material, steel, plus an understanding of how productivity management in the organization occurs. As a result it was possible to verify that the waste material is around 31%. Through this result, we generated actions to seize the flaps resulting from the production process, in search of higher yield of raw material used. Moreover, we have that, the decrease of waste material used by the company, makes it more competitive with respect to the laser cutting market in addition to adjusting the trend of the world market, as environmental sustainability.