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Abstract(s)
A globalização, juntamente com o avanço tecnológico, tem criado um cenário cada vez mais competitivo para as empresas, deixando-as diante da necessidade de se tornarem mais flexíveis, eficientes e sustentáveis, de forma a melhorar a sua performance competitiva. Neste contexto, muitas organizações começam a ganhar sensibilidade para a importância da redução e controlo de custos, racionalização de recursos e para a melhoria dos processos internos. Assim, e impulsionado pela crescente importância da recolha, tratamento e análise de dados, as empresas começam a procurar soluções que façam uso do valor dos dados existentes para melhorar os processos produtivos, internos e de tomada de decisão, assim como a qualidade dos produtos ou serviços e a tomada de decisão. Neste sentido, este projeto de investigação surgiu no âmbito da melhoria do processo de custeio de novos produtos no seio do Departamento de Desenvolvimento do Produto da IKEA Industry Portugal S.A. O presente trabalho consistiu no desenvolvimento de um modelo paramétrico de estimativa de custos com base na aplicação de regressões lineares simples e múltiplas, tendo em conta os dados existentes dos produtos já produzidos e respetivos custos. O modelo proposto contempla a estimativa do custo de produção de um artigo, que abrange o custo em materiais e o custo em operações. Ao longo deste projeto, foram desenvolvidas várias análises de identificação e avaliação de diferentes variáveis independentes capazes de explicar o comportamento do custo em materiais e operações. Após um período de mapeamento e tratamento de dados, em função de caraterísticas dos produtos e dos processos, foram consideradas diferentes variáveis independentes como variáveis explicativas do custo. Através da aplicação de regressões lineares simples e múltiplas, foi estudada a adequabilidade das diferentes variáveis, tendo-se obtido um conjunto de funções que retornam uma estimativa do custo em função dessas variáveis preditoras. O modelo construído com as funções obtidas permite obter uma estimativa dos custos em materiais e em operações, sendo que os resultados alcançados em 75% dos testes realizados evidenciam um erro de estimativa de inferior a 2% no custo total de um produto. A incorporação deste modelo numa ferramenta com o propósito de estimativa de custos traz a capacidade de prever custos de forma mais rápida, melhorando o processo interno de obtenção custeio e potenciando a capacidade analítica da equipa na procura incessante da minimização de custos e da criação de valor. Deste modo, o modelo proposto faz uso dos dados existentes na organização, possibilitando a previsão de custos de novos artigos de uma forma mais eficiente, acelerando o processo de custeio e, consequentemente, libertando os responsáveis por estas tarefas para outras em que o seu conhecimento e criatividade possam acrescentar mais valor à organização.
Globalization along with technological advancement has created an increasingly competitive environment for companies, leaving them facing the need to become more flexible, efficient, and sustainable to improve their competitive performance. In this context, many organizations are becoming aware of the importance of cost reduction and control, rationalization of resources, and the improvement of internal processes. Thus, and driven by the growing importance of data collection, processing and analysis, companies are beginning to seek solutions that make use of the value of existing data to improve production, internal and decision-making processes, as well as product or service quality and decision making. In this sense, this research project arose within the scope of the improvement of the costing process of new products within the Product Development Department of IKEA Industry Portugal S.A. This work consisted of developing a parametric cost estimation model based on the application of simple and multiple linear regressions, considering the existing data of the products already produced and their respective costs. The proposed model contemplates the estimation of the production cost of an article, which includes the cost of materials and the cost of operations. Throughout this project, several analyses were developed to identify and evaluate different independent variables capable of explaining cost behavior in materials and operations. After a period of data mapping and treatment, according to product and process characteristics, different independent variables were considered as explanatory variables of cost. Through the application of simple and multiple linear regressions, the suitability of the different variables was studied, and a set of functions that return an estimate of the cost as a function of these predictor variables was obtained. The model built with the obtained functions allows obtaining an estimate of the costs in materials and in operations, and the results achieved in 75% of the tests performed show an estimation error of less than 2% in the total cost of a product. The incorporation of this model in a tool with the purpose of cost estimation brings the ability to predict costs in a faster way, improving the internal process of obtaining costing and enhancing the analytical capacity of the team in the relentless pursuit of cost minimization and value creation. In this way, the proposed model makes use of existing data in the organization, making it possible to forecast the costs of new items in a more efficient way, speeding up the costing process and, consequently, freeing up those responsible for these tasks for other activities where their knowledge and creativity can add more value to the organization.
Globalization along with technological advancement has created an increasingly competitive environment for companies, leaving them facing the need to become more flexible, efficient, and sustainable to improve their competitive performance. In this context, many organizations are becoming aware of the importance of cost reduction and control, rationalization of resources, and the improvement of internal processes. Thus, and driven by the growing importance of data collection, processing and analysis, companies are beginning to seek solutions that make use of the value of existing data to improve production, internal and decision-making processes, as well as product or service quality and decision making. In this sense, this research project arose within the scope of the improvement of the costing process of new products within the Product Development Department of IKEA Industry Portugal S.A. This work consisted of developing a parametric cost estimation model based on the application of simple and multiple linear regressions, considering the existing data of the products already produced and their respective costs. The proposed model contemplates the estimation of the production cost of an article, which includes the cost of materials and the cost of operations. Throughout this project, several analyses were developed to identify and evaluate different independent variables capable of explaining cost behavior in materials and operations. After a period of data mapping and treatment, according to product and process characteristics, different independent variables were considered as explanatory variables of cost. Through the application of simple and multiple linear regressions, the suitability of the different variables was studied, and a set of functions that return an estimate of the cost as a function of these predictor variables was obtained. The model built with the obtained functions allows obtaining an estimate of the costs in materials and in operations, and the results achieved in 75% of the tests performed show an estimation error of less than 2% in the total cost of a product. The incorporation of this model in a tool with the purpose of cost estimation brings the ability to predict costs in a faster way, improving the internal process of obtaining costing and enhancing the analytical capacity of the team in the relentless pursuit of cost minimization and value creation. In this way, the proposed model makes use of existing data in the organization, making it possible to forecast the costs of new items in a more efficient way, speeding up the costing process and, consequently, freeing up those responsible for these tasks for other activities where their knowledge and creativity can add more value to the organization.
Description
Keywords
Estimativas de Custos Análise de Regressão Modelo Paramétrico Desenvolvimento do Produto Cost Estimation Regression Analysis Parametric Model Product Development