Desenvolvimento e implementação de um sistema de custeio numa empresa da indústria de moldes

Dissertação de mestrado integrado em Engenharia e Gestão IndustrialEste projeto de investigação foi desenvolvido numa empresa que se dedica ao projeto, produção e montagem de moldes metálicos. A empresa realiza produção por encomenda, apresentando uma elevada variedade de projetos caraterizados por apresentarem custos significativamente diferentes. Portanto, colocam-se desafios importantes ao nível da orçamentação de cada projeto, que requer uma correta previsão dos custos incorridos e uma adequada definição do preço de venda, o qual deve garantir, simultaneamente, a adjudicação do projeto e uma margem de lucro aceitável. Assim sendo, e no âmbito da Contabilidade de Custos, desenvolveu-se neste projeto um sistema de custeio por encomenda, atualizado, tendo por base aquele que existia previamente na empresa, com os fatores de custo claramente discriminados. Este novo sistema tem, como principais objetivos, prever da melhor forma os custos que serão incorridos na realização de um novo projeto, auxiliar a gestão na tomada de decisão nomeadamente ao nível da melhoria contínua dos processos internos, e permitir o controlo dos custos, comparando o valor orçado com o valor real, fornecendo informação para possíveis ajustes do sistema. Por um lado, o novo sistema de custeio, baseado em diversos algoritmos de cálculo, permite agilizar o processo de orçamentação e torna o processo mais robusto, uma vez que o utilizador apenas necessita de introduzir alguns parâmetros de entrada, o que permite poupar tempo na introdução dos inputs e garantir a consistência dos outputs. Por outro lado, o modelo desenvolvido facilita a introdução de alterações na arquitetura do sistema de custeio através de uma alteração intuitiva dos principais parâmetros de cálculo. Esta condição torna o sistema mais dinâmico, permitindo que este seja ajustado de acordo com os desvios detetados no controlo de custos e considerando as variações ocorridas nas condições internas e externas da empresa.This research project was developed in a company engaged in the design, production and assembly of metallic molds. The company produces to order, featuring a wide variety of projects with significantly different costs. Consequently, important challenges are posed in terms of budgeting for each project, which requires a correct forecast of the costs incurred, and an adequate definition of the selling price which must guarantee, simultaneously, the project adjudication and an acceptable profit margin. Therefore, and in the scope of Cost Accounting, it was developed, in this project, an updated job-costing system, starting from the system used previously by the company, with the cost factors clearly discriminated. This new system aims to correctly predict the costs that will be incurred along the production of a new project, to support the management in the decision-making particularly for continuous improvement of the internal processes, and to allow cost control, comparing the budgeted amount with the real amount, providing information for possible adjustments to the system. On the one hand, the new costing system, based on multiple algorithms, speeds the budget process and makes the process more robust, since the user only needs to insert a few input parameters relative to the mold, which saves time in the introduction of inputs and guarantees the consistency of outputs. On the other hand, the developed model facilitates the adjustment of the costing system architecture, by an intuitive change of the main calculation parameters. This condition makes the system more dynamic, which allows its adjustment according to the deviations detected in cost control and considering changes occured in internal and external conditions of the company

A exportação e o desempenho das PME na indústria transformadora do bacalhau em Portugal

Mestrado em Economia - FinançasEste trabalho tem como primeira razão a realização de um estágio curricular na Bemseca, uma empresa da indústria transformadora de bacalhau, na Parte I, Capítulo 1, deste relatório faz-se a apresentação da empresa e a descrição das actividades realizadas no âmbito do estágio. As características da empresa, de pequena dimensão e inserida no sector da Indústria de Transformação do Bacalhau (ITB), justificam que no capítulo 2 se forneça um panorama das Pequenas e Médias Empresas (PME) e a caracterização histórica da indústria do bacalhau como elemento fundamental para a compreensão da situação actual da mesma. Na Parte II, Capítulo 3, aborda-se a questão da relação entre o desempenho e o sucesso da exportação das PME deste sector da indústria que é suscitada neste relatório. Apresenta-se uma revisão literária dos trabalhos que abordam as determinantes da exportação das PME e, em mais detalhe, a referida relação entre a exportação e o desempenho das empresas. No mesmo capítulo, descreve-se a metodologia adoptada para o estudo em causa, apresenta-se os dados recolhidos e a forma de constituição da amostra de empresas do sector da transformação do bacalhau que serão analisadas. No capítulo 4 parte-se para o uso de técnicas de análise descritiva, sobre o desempenho, incidindo sobre a referida amostra de empresas, e análise econométrica, sobre as determinantes para a exportação, dos dados disponibilizados para a Bemseca. As conclusões, que confirmam de algum modo a hipótese inicial de uma relação directa entre a exportação e o desempenho da empresa, sugerem que estes estudos podem ser aprofundados em futuras investigações, dispondo de uma base de dados mais extensa. ABSTRACT: This work has as its first inducement the curricular internship that was carried through in Bemseca, a firm of the manufacturer sector of codfish. Parte I, Chapter 1, of this report begins with the presentation of this enterprise and the description of the activities that were fulfilled within the internship. The characteristics of the enterprise, with a small size and inserted in the Manufacturer Sector of Codfish, led, in Chapter 2 to give an overview of Small and Medium Enterprises (SME) in Portugal and an historic description of the codfish industry as an important contribution to understand the present situation of the sector. Chapter 3 of Part II deals with main issue of this report, that is to say the relation between performance and exportation achievement by the SME of this sector of industry. There is a presentation of literary review concerning papers that assess the determinant factors to exportation by SME and, with more detail, that relation between exportation and performance of enterprises. The same chapter is used to explain the methodology that was carried out, to present data that were collected and explain the constitution of the sample of enterprises of the sector to be analysed. In Chapter 4 one uses techniques of descriptive analysis of performance, aimed to the sample of enterprises, and econometric analysis over the data from Bemseca, thus used as a case study. Confirming in a way the initial hypothesis of a direct relation between exportation and performance, conclusions suggest this work to be continued in further research, relying in a larger data basis

Agro-food byproducts as a new source of natural food additives

Nowadays, the agro-food industry generates high amounts of byproducts that may possess added value compounds with high functionality and/or bioactivity. Additionally, consumers' demand for healthier foodstuffs has increased over the last years, and thus the food industry has strived to answer this challenge. Byproducts are generally secondary products derived from primary agro-food production processes and represent an interesting and cheaper source of potentially functional ingredients, such as peptides, carotenoids, and phenolic compounds, thus promoting a circular economy concept. The existing body of work has shown that byproducts and their extracts may be successfully incorporated into foodstuffs, for instance, phenolic compounds from eggplant can be potentially used as a mulfitunctional food additive with antimicrobial, antioxidant, and food colorant properties. As such, the aim of this review is to provide insights into byproducts and their potential as new sources of foodstuffs additives.info:eu-repo/semantics/publishedVersio

Morphoanatomical Characterization and Chemical Composition of Essential oils of Lippia lupulina Cham. and Lippia pohliana Schauer (Verbenaceae)

Lippia lupulina Cham. and  Lippia pohliana Schauer are species of Verbenaceae used in folk medicine in the Brazilian Midwest. In order to identify the characteristics with taxonomic value that differentiate these species, the morphoanatomical characterization of the leaves and description of the chemical composition of the essential oils was carried out. The investigation of the anatomical characteristics of each species allowed the identification of different structural characters, related to the types of glandular and non-glandular trichomes, types of stomata, structural organization of the petiole's vascular system and the presence of sclereids in the petiole. Regarding the chemical composition of essential oil, in L. lupulina the main constituents were E-caryophyllene, caryophyllene oxide and dauca- 5,8-diene, while in L. pohliana, E-caryophyllene was the main constituent, followed by α-humulene and amorpha-4,7(11)-diene. Therefore, the results found have taxonomic value, as they allow the identification of species and help in the knowledge of the genus. And the characters studied contribute to future morphoanatomical, taxonomic and pharmacological studies.Lippia lupulina Cham. e Lippia pohliana Schauer são espécies da família Verbenaceae utilizadas na medicina popular no Centro-oeste brasileiro. Realizou-se a caracterização morfoanatômica das folhas e descrição da composição química dos óleos essenciais, a fim de identificar as características com valor taxonômico que diferenciam essas espécies. A investigação das características anatômicas de cada espécie permitiu a identificação de diferentes caracteres estruturais, como tipos de tricomas glandulares e não glandulares, tipos de estômatos, organização estrutural do sistema vascular do pecíolo e presença de esclereídeos no pecíolo. Em relação à composição química do óleo essencial, os principais constituintes identificados em L. lupulina foram E-cariofileno, óxido de cariofileno e dauca-5,8-dieno, enquanto em L. pohliana, o E-cariofileno foi o principal constituinte, seguido por α-humuleno e amorfa-4,7(11)-dieno. Assim, os resultados encontrados possuem valor taxonômico, pois permitem a identificação das espécies e auxiliam no conhecimento do gênero. Os caracteres estudados podem subsidiar futuros estudos morfoanatômicos, taxonômicos e farmacológicos

description of the methodological approach

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The impact of surgical delay on resectability of colorectal cancer: An international prospective cohort study

AIM: The SARS-CoV-2 pandemic has provided a unique opportunity to explore the impact of surgical delays on cancer resectability. This study aimed to compare resectability for colorectal cancer patients undergoing delayed versus non-delayed surgery. METHODS: This was an international prospective cohort study of consecutive colorectal cancer patients with a decision for curative surgery (January-April 2020). Surgical delay was defined as an operation taking place more than 4 weeks after treatment decision, in a patient who did not receive neoadjuvant therapy. A subgroup analysis explored the effects of delay in elective patients only. The impact of longer delays was explored in a sensitivity analysis. The primary outcome was complete resection, defined as curative resection with an R0 margin. RESULTS: Overall, 5453 patients from 304 hospitals in 47 countries were included, of whom 6.6% (358/5453) did not receive their planned operation. Of the 4304 operated patients without neoadjuvant therapy, 40.5% (1744/4304) were delayed beyond 4 weeks. Delayed patients were more likely to be older, men, more comorbid, have higher body mass index and have rectal cancer and early stage disease. Delayed patients had higher unadjusted rates of complete resection (93.7% vs. 91.9%, P = 0.032) and lower rates of emergency surgery (4.5% vs. 22.5%, P < 0.001). After adjustment, delay was not associated with a lower rate of complete resection (OR 1.18, 95% CI 0.90-1.55, P = 0.224), which was consistent in elective patients only (OR 0.94, 95% CI 0.69-1.27, P = 0.672). Longer delays were not associated with poorer outcomes. CONCLUSION: One in 15 colorectal cancer patients did not receive their planned operation during the first wave of COVID-19. Surgical delay did not appear to compromise resectability, raising the hypothesis that any reduction in long-term survival attributable to delays is likely to be due to micro-metastatic disease