Fernando
Ailton Castellani de Oliveira
Universidade
Federal Fluminense, Brazil
E-mail: fernando-castellani@hotmail.com
Nilson
Brandalise
Universidade
Federal Fluminense, Brazil
E-mail: nilson_01@yahoo.com.br
Submission: 6/26/2019
Revision: 9/18/2019
Accept: 10/28/2019
ABSTRACT
Companies are increasingly seeking methods to eliminate costs, and one of the big problems in companies is rework. The objective of this study was to identify costs and rework through the application of quality tools, allied to the Monte Carlo method (MMC), comprising the productive process of tire retreading, through an exploratory study. The applied methodology was in a tire retreading industry, located in the southern Fluminense region, in the state of Rio de Janeiro. One can conclude from the use of quality tools that the main failures within the process were the vulcanization, bonding and scarification / repair and also analyze by the Monte Carlo method the costs presented in the tire reform process through 5000 interactions. Through the tools, we can quantify the failures occurred in each stage. The main contribution of this work is the identification of the costs caused by the rework in the tires of automobiles and of load.
Keywords: Costs, Reworks,
Monte Carlo
1.
INTRODUCTION
According to ABR (Brazilian Association of Tire Reform
Segment), 2017 over the years, the economy has been transforming and causing
entities to rethink their behavior in the face of this evolution, and thus
there was a need to review the plans, improve information management in order
to make them clear and objective, in relation to the cost of production,
general expenses of the company and also better decision making.
As a result of these transformations, there was a need
to obtain updated studies regarding costs and rework, and with this, quality
tools were used in order to provide better costs in the production process of a
tire retreader located in Sul Fluminense, in the interior of Rio de Janeiro.
The general objective of this work is to identify the costs
and rework of a tire retreader company by means of quality tools, and the
following specific objectives are a) Evaluate the costs with the help of the
Monte Carlo method in the process of retreading tires; b) Analyze the rework
resulting from the process; c) Identify problems arising in the process through
quality tools.
Within the study, we raised the following question:
"How can we minimize costs and rework, with the help of quality tools and
with the use of the Monte Carlo Method, showing the production values within
the market of tire retreading?".
The justifications for the elaboration of this article
have as analyze, through an exploratory study the relevance of the quality
tools of a current market that becomes increasingly difficult, competitive and
with customers increasingly demanding with the quality of products and
services, companies seek techniques that aim at continuous improvements in
their processes, consequently analyzing the costs and avoiding the rework
arising in the process of retreading tires.
However, to carry out the development of this article,
it was structured into 7 sections, starting with the introduction, following
for the theoretical foundation of the topics addressed in the research: tires,
tire retreading, costs, rework, quality tools and case studies. Subsequently it
is argued about the methodology applied; in the following section, data
collection, data analysis and finally, the conclusions and theoretical
references.
2.
THEORETICAL REFERENCE
2.1.
Tires
According to ABR (2017), the tire is
an essential component in the operation of vehicles, originated in the
nineteenth century with experiments initiated by Charles Goodyear, around 1830,
discovered that rubber cooked at high temperatures with sulfur, remained its
elastic characteristics in cold or heat. From then on, the rubber vulcanization
process was discovered, which, in addition to shaping the tire, increased
braking safety and also reduced shaking in cars.
Years later, in 1845, the Michelin
brothers were the first to patent the automobile tire, later in 1847, the
Englishman Robert Thompson, placed a chamber full of air inside the solid
rubber tires and patented, thus originating the pneumatic tire. In 1888, the
first bicycle tire was manufactured, and the same year it began.
The growth in manufacturing came
between 1938 and 1941, with the entry of other major manufacturers who began to
produce on Brazilian soil, raising production to 331,000 units, which by the
end of the 80s, Brazil had already produced more than 29 million tires. Since
then, Brazil has had more than 15 tire factories, four of which are
international: Bridgestone, Firestone, Goodyear, Pirelli and Michelin.
The combination of raw materials,
such as natural rubber, petroleum products, steel and chemical products,
originates the tire. The proportion of each element varies according to what
will be given to the final product, be it a truck tyre or a touring tyre.
According to SINPEC (National Syndicate of the Pneumatic, Chamber of Air and
Camelback Industry), in the ride tires the rubber predominates, being 27%
synthetic and 14% natural. Carbon black constitutes 28% of the composition.
Petroleum derivatives and chemical products account for 17%, metallic material
(or steel) for 10% and textile for 4%.
Data released by ANIP (National
Agency of the Tire Industry) in 2010, show that in our country there is an
estimate that approximately 60 million tires are produced per year. Even if the
tire lasts about seven years, it will become unusable regarding the mobility of
transportation and the large volume of products discarded in inappropriate
places, this generates a worrying problem for the environment.
2.2.
Retread tyres
The growth of the tire manufacturing
industry, caused a careful look at the waste that tires could generate with
their finished useful life, so there is a financial opportunity to use
retreaded tires and also the need to have companies in the industry.
Although the global rubber industry
is small compared to others, tyres are a significant part of international and
domestic trade (VALERIE; SHULMAN, 2019). Brazil is the second largest
tire-reforming country in the world, losing only to the United States,
according to the Brazilian Association of the Tyre-reforming Segment (ABR,
2017).
According to ANIP data (2017), in
the transport sector, those who use this service reduce the cost/km by 57%.
This is because, if we compare with a new tire, they pay 73% less and reform,
on average, twice each tire.
It is worth mentioning that tire
recycling brings several benefits for the economy, such as cost reduction, job
creation and promotion of the economy with tax generation, can be considered
one of the important segments in the Brazilian economy.
The sector of refurbishment in
Brazil in the period between 2010 and 2015 brought a convincing growth,
approximately 40%, and reached the mark of nine million units of refurbished
tires and with a recapability index (quantity of refurbished tires by that of
new tires) of 1.8.
According to Shulman (2011), it is argued:
[...] the starting point for tyre recycling is the
same as in other industries - the provision of a continuous flow of raw
materials. Historically, post-consumer tires have been collected separately and
the classified into two sectors - the market for used (second-hand) parts and
refurbishment. (p.297).
The stages of tyre retreading are in
accordance with figure 1, pointing out that in these stages the tyre is
suitable for retreading.
Figure 1: Retreading
process of the tyre
Source: prepared by the authors (2019)
Reuse, recycle and reduce are the main words
that we must think through actions to reduce the environmental impacts that
have been growing visibly, both in the generation of resources and also in
their consumption. In Brazil, it is estimated that 70 million tires are
produced annually, at least 450 thousand tons of tires, that is to say, 90
million units used in automobiles (ANIP, 2017).
The durability of a refurbished tire once can
be equal to and even superior to a new tire. There are three types of tire
retreads: Retreading, retreading and re-molding. Retreading is the process of
retreading by replacing the tire tread, while retreading is replacing the tread
and shoulders. While in remoulding the process is a little more complex because
3 parts are replaced, the tread, shoulders and the entire surface of the
flanks.
2.3.
Costs
Cost
management is one of the essential factors for making decisions within the
company, should have a good structure so that the values are clear, to the
point of helping the analysis of losses, gains, expenses, profits and the like.
According to (BACIC, 2011), it is not only an accounting need for cost
management, since a company that does not know its costs, it does not make
correct decisions.
Decisions
about the price of products, discount values, exclusion of products that are
causing losses, outsourcing of activities, purchase of new equipment,
modifications in the manufacturing process, among others, are made without
there being any necessary information.
According to
Merlone (2012), managing costs is:
[...] one of the most important activities that an
entrepreneur can resort to to enhance the revenue of his business, because in a
capitalist market where the major objective is the generation of income and
profit, avoiding unnecessary expenses helps a lot in the budget for having good
representation in the final result (p.01).
The company that focuses on better
understanding its costs, it is a step forward in improving results, this
happens due to the visualization of weaknesses and make corrections when the
company is strong (CAMPOS, 2012).
The cost management requires
objective and correct information that help in the decision-making process of
the company and its maintenance in the scenario that operates, thus, it is up
to the system to collect the data and turn them into information. According to (OLIVEIRA,
2016), every company needs cost analysis and control, whether small medium or
large companies, the survival of these companies in the market, comes from the
profit handled by the values and volumes generated from transactions, as well
as seek to meet the needs of their customers, which is essential for their
permanence in the market.
Companies should be aware that, in
order to continue to provide profits to their owners, which is a basic
condition for them, the profit cannot be obtained through intuitive means, it
should be studied exclusively the consumer, understanding and working on the
needs (OLIVEIRA, 2016).
2.4.
Rework
Throughout the production process,
there is the possibility of rework resulting from failures, errors, omissions,
damage or requests for change. It is common to have rework at some stage, but
this should be reduced to the maximum, so that it does not have direct impacts
on the final costs of the product. According to Matos (2014), the rework brings
with it, consequences, which are not beneficial to anyone, for this it should
be treated quickly and properly, without loss of productivity, interference in
quality, low productivity, for example.
According to PMI (Project Management
Institute) (2013), the rework is the action of doing with what was imperfect or
out of the established standard, it complies with the requirements or
specifications. In addition to causing the employee a professional
demotivation, by redoing everything again, the work can generate serious
consequences such as the loss of time, in certain stages where there is need
for corrections. The loss of money on account of reprocessing is a serious
factor within the company, when there is an action to be remade, the amount
invested may have been redirected from other factors of manufacturing, thus
increasing the final cost of the product.
In addition, Matos (2014) mentions
that the lack of communication is one of the attributes that contributes to the
rework, another factor that increases the occurrence of rework is the lack of
review by managers, who need to be always aware of the whole process, focusing
on the important steps.
In complex environments, such as the
large industry sector, in which there is a production chain with several
sectors, various interdependent activities, there are frequent errors,
omissions and misunderstandings, resulting in undesirable outputs, in which
they should be reassessed (HEGAZY et al., 2011).
2.5.
Quality tool
Quality is a term often
used in productive environments, but the meaning of the word is understood in
various ways by people and it would be difficult to reach an agreement for the
definition (PALADINI, 2012). Toledo et. al. (2014) reports that David Garvin
classifies them into 4 "quality eras": Inspection, statistical quality
control, quality assurance and quality management.
According to (PALADINI, 2012), the tools of quality management can be understood as a simple structuring to be implemented or help in analyses in the production process with the aim of generating improvements, showing the errors that affect a certain stage of production. Toledo et. al. (2014) points out the 7 quality tools:
§ Flowchart: It is a diagram, where it expresses a
certain process or workflow in a sequential way, in a simple and easy to
understand way and are linked by arrows, in which they indicate the direction
and the following sequence.
§ Stratification: Its purpose is to separate the data
collected into different groups, such as location, type, time, date, step, etc.
A
tool that allows analyzing in which group without finding the problem.
§ Pareto Diagram: It is a bar graph, built by data
collection, where the individual selects several factors, where he will put the
problems in descending order, in order to prioritize problems of greater
impact.
§ Histogram:
Statistical model for data organization, with the function of identifying the
frequency in which a certain value or values of a sample occur, this will allow
analyzing the efficiency of the process.
§ Cause and effect diagram: This is a diagram used to
relate a process outcome (effect) and factors (causes), i.e. in which they take
all aspects that may have led to the problem occurring.
§ Dispersion
Diagram: A graphical tool that demonstrates the relationship between two
variables and quantifies the intensity between them, verifying if there is a
cause and effect relationship.
Paladini et.
al. (2012) states that, the tools mentioned above, have as their sole
objective, to generate quality, the way will depend on each tool.
2.6.
Case Study
Yin
(2010) defines that the case study is a method of practical research that can
be applied in various situations, and that can aim to explore, describe and
explain the situation or deeply understand an individual or group phenomenon
studied. The author also states that the study should be able to justify the
theme in question, with the intuition to clarify, starting from an initiated
problem, issues such as: "why" and "how" are clear the
objectives.
The
researcher should be able to find means of research that may be relevant, i.e.,
use various research methods, making a survey of case study Yin (2010). In
addition, with a survey of data of strong evidence, has the possibility of
obtaining different sources of evidence, in which it will have a basis of
historical and behavioral aspects.
It
is still important to mention, a doubt that perhaps torments the researchers, a
confusion between the research methods: quantitative and qualitative and the
paradigms. The "qualitative" method is not synonymous with an
"interpretive" philosophical position. The research may or may not be
interpretative, depending on the assumptions affirmed by the researcher during
his investigation. Qualitative research can be critical, interpretative or
positivist, with this can be defined a qualitative research method, such as
case study and action research (YIN, 2010).
2.7.
Monte Carlo
The Monte Carlo method (MMC) was developed around 1946
by Polish mathematician Stanislaw Ulam during the Second World War in order to
solve mathematical problems that were not feasible through analytical
treatment. During the game patience, Ulam decided to analyze the possible
probabilities of such a move happening, however, realized a great deal of time
to conduct such an experiment. Faced with this formula, there was a more practical
alternative, in which he would make numerous moves, and thus count the times
that each result happened, to thus verify the variations that a certain move
would be able to make (BREITMAN, 2012).
The Monte Carlo method is a probabilistic approach
that allows considering uncertainty when calculating the expected value, i.e.,
analyze what can occur and what the probability that such a situation occurs.
Using probabilistic distributions for the input parameters involved in the
analysis, it is possible to recover the resulting value through a probability
distribution. Each iteration performed in the MMC consists of presenting random
values through the distribution of inputs made and calculating the
corresponding result (PILLOT; SIQUEIRA; DIAS, 2018).
Fermino et al (2012) discusses Monte Carlo:
“The Monte Carlo method (MMC) can be described as a
statistical method, in which a sequence of random numbers is used to perform a
simulation, such as the behavior of the economy, which is based not only on an
exact value, but with probability and randomness. This application of the MMC
will make it easier for investors to make decisions based on statistical and
random data. With the objective of making a tool for analyzing these data,
which can help in the financial area, more precisely in risk analysis such as
IRR (Internal Rate of Return) and NPV (Net Present Value)..”
According to Paula (2014), Monte Carlo's method is
widely used to analyze a sequence of random numbers through simulations, in
order to highlight what may occur in a given sample and the probability of such
a situation occurring. The method is referred to as a stochastic simulation,
simple, and can be implemented, for example, in the evaluation of costs within
a company.
3.
METHODOLOGY
In this
research, a case study was used in a tire retreading company. The present study
was conducted through an exploratory research, in a period from Feb/2019 to
March/2019, under quantitative methods, in which it obtained data collection
and observation of the process of the tires themselves.
The histogram
and the scatterplot were not used because the 5 tools already satisfy the need
for the research in question. In the application of the quality tools, we
reported each one of them and its role within the company studied, with the
purpose of identifying errors, failures in the process to reduce costs and
rework.
· Flowchart: The company's flowchart showed us clarity
throughout the process, identifying previous and subsequent steps in order to
help us systematically visualize an interdependent process..
·
Check sheet: The check sheet was one
of the important tools in which we found the main problems arising in the
process. By
obtaining data produced in a certain period, we had the amount of problems
arising in each process that were the failures.
·
Stratification: With the stratification, we separated the
stages of the process, and limited it to a certain period of time, in which it
was done between January and December 2018, in order to specify where there
were greater occurrences of failures.
·
Pareto Diagram: In the Pareto
diagram, we can show in a percentage way, ordered and being from the highest to
the lowest frequency, through bar graphs, which were the most serious problems
that had been occurring to be reduced or even eliminated in the process.
Cause and effect diagram:
The main problems were raised during the process evaluation together with the
employees and managers, so that we could analyze them. The diagram takes into
account the aspects that may have led to the occurrence of the problem. This
tool helps to broaden the view of the possible causes of a problem, seeing it
in a more concrete way.
After data collection, the quality tools were applied, analyzing the
process, from the receipt of the tires to the delivery to the final customer,
evaluating each step in order to diagnose failures in the process, it was
possible to relate mainly the failures with the factors: labor, machines and
method, thus being proposed actions for improvements in the production process
of the respective company.
4.
DATA COLLECTION
4.1.
The Company
The
tire retreading company is located in the South-Fluminense region of the state
of Rio de Janeiro, was founded in 1999, currently has 20 employees in the
process, 2 of these are for rework, The company is the first and has no
branches, it has operations throughout the state of Rio de Janeiro, with a
higher profitability in the South Fluminense region, it also has a partnership
with a major supplier, which has advanced technology in the process of
retreading cargo tires. In 2018,
the company produced 5,400 tires per year, 66% of which were car tires and 33%
load tires.
4.2.
Study of Costs and Rework in the
Company
In
relation to the rework in the company, the tires not approved in the final
inspection, but that still have conditions of application, are redirected to
production, and should rather be noted in the order of services the problems
presented and the causes that motivated these problems.
Depending
on the problem presented, the tire can be scraped again for the application of
a new tread, or just undergo a localized repair. Regardless of the defect presented, the tire will be vulcanized again.
Another point
analysed was the costs that the company had in relation to the tyre retreading
process, as shown in table 1:
Table 1:
Average quantity of each product in tire retread
Feedstock |
Car Tires |
Cargo Tires |
Glue |
100mL |
300mL |
Tread |
2,5kg |
14kg |
Joint |
½ m |
3m |
Ink |
0.50mL |
100mL |
Source: prepared by the authors (2019)
According
to table 1, it shows us the values of each material and the quantity of each product
used, approximately, in each type of retreaded tire.
Table 2:
Average cost of each product in tire retread
Feedstock |
Car Tires |
Cargo Tires |
Glue |
R$ 2.10 |
R$ 3.60 |
Tread |
R$ 39.00 |
R$ 240.00 |
Joint |
R$ 4.00 |
R$ 15.00 |
Ink |
R$ 0.40 |
R$ 0.70 |
Total |
R$ 45.50 |
R$ 259.30 |
Source: prepared by the authors (2019).
According
to table 2, the quantity of each tire was analyzed, and their percentage in
relation to the total produced, in which 5,400 tires were already finished.
Table 3:
Production in% by tire type / year
Tire Type |
Quantity |
Percentual |
Car Tires |
3,564 |
66% |
Cargo Tires |
1,836 |
33% |
Source: prepared by the authors (2019)
Taking
these values, according to table 3, together with the cost of each type of
retreaded tire produced, we reached a total annual cost of R$ 639,601.80 in the
year 2018. It is also worth
mentioning that the operating cost of the employees was approximately R$
396,000.00 in the period 2018.
4.3.
Quality Tools Study at the Company
With
the understanding of the company's process it was possible to develop and
relate its activities. The company has a structured and objective flowchart in
the process, being similar to a process of any other tire retreader, as we can
analyze in figure 3.
4.4.
Monte Carlo Method Study in the
Company
According
to table 4, we attribute parameters of maximum and minimum values referring to
the most probable quantities of items that we found in the retreading process,
these values are between 20%, because there may be a variation of items in use
and scrap within the process.
Table 4:
Average quantity of each product in automobile tire retread
Feedstock |
Minimum |
Maximum |
More Probable |
Glue |
80mL |
110mL |
100mL |
Tread |
2.3kg |
2.8kg |
2.5kg |
Joint |
0.4m |
0.7m |
½ m |
Ink |
0.4mL |
0.65mL |
0.50ml |
Source: prepared by the authors (2019)
Table 5 shows us the same
design as table 4, informing the parameters of the quantities of minimum and
maximum products and most likely under the process, but these are according to
the use within the retreading of the load tires.
Table 5:
Average quantity of each product in the load tires retread
Feedstock |
Minimum |
Maximum |
More Probable |
Glue |
250mL |
350mL |
300mL |
Tread |
13kg |
16kg |
14kg |
Joint |
2.7m |
3.3m |
3m |
Ink |
90mL |
120mL |
100mL |
Source: prepared by the authors (2019)
According
to table 6, there are the costs in which each product was used in car tires and
with the possibility of scrap during the process, but with the parameters of
minimum and maximum values around 20%, due to the variation in which can occur
between a supplier or high/low that such supplier can establish in the product
and also the probable that this cost is.
Table 6:
Unit price of car tire raw material
Feedstock |
Minimum |
Maximum |
Mais Provável |
Glue |
R$ 1.80 |
R$ 2.50 |
R$ 2.10 |
Tread |
R$ 37.50 |
R$ 42.00 |
R$ 39.00 |
Joint |
R$ 3.30 |
R$ 4.50 |
R$ 4.00 |
Ink |
R$ 0.30 |
R$ 0.50 |
R$ 0.40 |
TOTAL |
R$ 42.90 |
R$ 49.50 |
R$
45.50 |
Source: prepared by the authors (2019)
In relation to table 7, it is
possible to analyze the costs in the reform of cargo tires, having also the
parameters of maximum, minimum and most probable values, showing the highest
cost of the process is the tread that is the main element to be reformed.
Table 7:
Cargo Tire Raw Material Unit Price
Feedstock |
Minimum |
Maximum |
More Probable |
Glue |
R$ 3.00 |
R$ 4.00 |
R$ 3.60 |
Tread |
R$ 225.00 |
R$ 250.00 |
R$ 240.00 |
Joint |
R$ 14.00 |
R$ 16.50 |
R$ 15.00 |
Ink |
R$ 0.55 |
R$ 0.90 |
R$ 0.70 |
TOTAL |
R$ 242.55 |
R$ 271.40 |
R$ 259.30 |
Source: prepared by the authors (2019)
According to table 8, we can
observe the total produced of automobile tires and load tires, having as
possibility of variation in the process between 14% to 22%, minimum and
maximum, respectively, being the most probable to happen in the company
analyzed, is 5,400 tires/year.
Table 8:
Production by tire type / year
Tire Type |
Minimum |
Maximum |
More Probable |
Car Tires |
3,000 |
4,000 |
3,564 |
Cargo Tires |
1,200 |
2,300 |
1,836 |
TOTAL |
4,200 |
6,300 |
5,400 |
Source: prepared by the authors (2019)
Table 9 shows us the variable
of rework in each stage of production, it can be seen that within the 43 rework
occurred in 2018, a variation of minimum and maximum between 25% was
established, in which we obtained a value of 29 and 54 rework, respectively.
Table 9:
Average amount of rework by type
Default Type (Step) |
Minimum |
Maximum |
More Probable |
Vulcanization |
11 |
18 |
15 |
Collage |
8 |
13 |
11 |
Scaring and
repair |
7 |
12 |
10 |
Initial
Inspection |
3 |
9 |
6 |
Scraping |
0 |
2 |
1 |
Tread
application |
|
|
|
Scrolling |
|
|
|
TOTAL |
29 |
54 |
43 |
Source: prepared by the authors (2019)
Figure
3 allows us to have a clear view of its stages, from the entry of the tyre to
be retreaded to the delivery to logistics. It is worth mentioning that the
entity seeks to strictly follow this flow so that it has a quality product and
that errors do not occur during the process, softening the rework.
Figure 3: Process flowchart
Source: prepared by the authors (2019)
Another
tool used in the company's process was the verification sheet, whose purpose facilitates
the collection and organization of data for later analysis, the same may have
many different forms, since for each situation may be necessary a certain type
of arrangement to obtain the data.
A
checklist is a format used to record the frequency of occurrence of certain
quality-related characteristics of a product or service. From this, we have
obtained the following data:
Table
10: List of defects arising from the process
Manufacturing internship |
Period |
||
Final inspection |
2018 |
||
Defect type (step) |
Counting |
Subtotal |
% |
Vulcanization |
lllllllllllllll |
15 |
34.90% |
Gluing |
lllllllllll |
11 |
25.60% |
Escariating
and Repairing |
llllllllll |
10 |
23.20% |
Initial
Inspection |
llllll |
6 |
14.00% |
Scraping |
l |
1 |
2.30% |
Band
preparation |
Unobserved |
||
Rolling |
Unobserved |
|
|
Total |
43 |
100.00% |
|
Total produced |
5,400 |
|
Source: prepared by the authors (2019)
Analyzing
the numbers in table 10, we knew exactly where the main problems are and where
they are affecting inside the company, with this we can make precise decisions.
With this, we can verify that the vulcanization step contains the largest
number of defects, followed by the gluing, with emphasis also on
reaming/fixing.
5.
DATA ANALYSIS
According to the data obtained
according to table 10, we can identify the amount of tires with problems during
the year 2018, and through the check sheet we can separate and quantify each
problem within the process.
According to table 11, we found the
respective values for each type of tire produced, the failures in each type of
tire and also quantify the costs regarding the rework in which there was within
the studied period.
Table
11: Total costs related to rework in the process
Automobiles |
Cargo |
Total |
|
Quantity |
29 |
14 |
43 |
Total by type |
R$ 1,319.50 |
R$ 3,630.20 |
R$ 4,949.70 |
Source: prepared by the authors (2019)
With this, we can observe that under the total
of 43 problems during the tire retreading process, the sum of car tire failures
and loads in which there was rework in which the total cost was R$ 4,949.70.
Using the Monte Carlo Method, we conducted a
simulation with 5,000 interactions under analysis of the parameters performed
on the costs of car tires and loads produced.
According to table 12, we can conclude that
the average NPV is R$4,733.62, having as standard deviation a value of
R$415.78, or 9% of coefficient of variation. In analyzing the simulations, it
can be concluded that the probability of total cost and rework is higher than
R$4,000.00 is 96.12%.
Table 12:
Statistics of VPL total
Statistical measure |
|
Minimum |
R$3,172.30 |
Maximum |
R$6,468.89 |
Expected value |
R$4,733.62 |
Average |
R$4,731.71 |
Standard deviation |
R$415.78 |
CV |
0.09 |
Probability Cost and Rework Total |
|
Total p(Total >) |
R$4,000.00 96.12% |
Source: prepared by the authors (2019)
Figure 4 shows us a graph due to the 5,000
simulations performed by the Monte Carlo Method, a histogram representing the
frequency that occurs in the set of NPV class can be concluded that the minimum
value of R$3,172.30 has possibility of occurrence almost 0. The median found
was R$4,731.71, this value does not deviate from the middle class in which it
obtained a value of R$4,733.62, therefore not presenting a great difference
between the mean and the median according to the simulation performed.
Figura 4: Frequency of VPL
Source: prepared by the authors (2019)
When analyzing figure 5, a graph showing the sequence of the mean and
standard deviation of the NPV resulting from the 5,000 interactions can be
observed, and small changes can be observed according to the interactions that
occur. At the end of the simulation, one can conclude that the probability of a
standard deviation being more precise becomes higher.
Figure 5: Mean and Standard Deviation of NPV
Source: prepared by the authors (2019)
6.
CONCLUSION
With
the use of quality tools, it was possible to identify within the process of
retreading, the failures that occurred, making a survey of costs generated by
rework in these failures. We can identify that vulcanization, followed by
gluing, scarring and initial inspection, were the steps that presented the
highest numbers of frequency over the periods analyzed and should be
prioritized.
It
was also possible to carry out a survey of the cost of total production of load
tires and cars produced in the company, through parameters of minimum and
maximum values, we obtained before the 5000 interactions performed by the
method of Monte Carlo a total cost related to rework with 96.12% probability is
greater than R$4000.00, and the NPV was R$4,733.62 and the coefficient of
variance in 9%, not missing the median whose value was R$4,731.71 as shown in
table 12.
It
is recommended a study regarding the costs within the company with the use of
the Monte Carlo method or another indicator, which can be performed in the
services provided, such as logistics, in order to improve decision making and
consequently the future economic viability.
REFERENCES
BACIC, M. J.; MEGLIORINI, E.; OLIVEIRA, E. C. M.; YOMURA, N. (2011) Manual de técnicas e práticas de gestão
estratégica de custos nas pequenas e médias empresas. Conselho Regional de
Contabilidade do Estado de São Paulo.
BOMFIM, E. A.; PASSARELLI, J. (2011) Custos e formação de preços.7 ed.- São Paulo: IOB.
BREITMAN, K. K. (2012) Arcabouço para desenvolvimento de serviços baseados na Simulação de Monte Carlo na Cloud. Dissertação (Mestrado em Informática), PUC-Rio.
CAMPOS, V. F. (2014)
TQC: controle da qualidade total.
Belo Horizonte: Fundação CristianoOttoni/UFMG.
CAMPOS, Y. G. (2012) A
importância da gestão de custos. Disponível em:
<http://www.administradores.com.br/artigos/negocios/a-importancia-da-gestao-de-custos/63090>,
acessado em 06 de maio de 2019.
FERMINO, M.; DANTAS, F.; CÂNDIDO, J.; COSTA, A. E.; PAULA, G. A.; PAULA,
G. L. S. (2012) Método Monte Carlo para Análise de Risco. Book of Proceedings. Algarve.
FONTOURA, F. B. B. (2013) Gestão
de custos uma visão integradora e prática dos métodos de custeio. São Paulo Atlas.
HEGAZY, T.; SAID, M.; KASSAB, M. (2011) Incorporating
rework into construction schedule analysis. Automation in Construction, v. 20, n. 8, p. 1051-1059.
MARRONE, P. V.
(2015) Livro branco da indústria de
pneus – uma política industrial para o setor. São Paulo. ANIP.
MATOS, G. G. (2014) Comunicação
empresarial sem complicação. Barueri: Manole, 3ª ed.
OLIVEIRA, D. V. C. (2016) Contabilidade
de custos: um estudo de caso sobre o ponto de equilíbrio de uma empresa no ramo
faccionista têxtil. Trabalho de Conclusão de Curso
(Ciências Contábeis), Universidade Rio Grande do Norte.
OLIVEIRA, R. (2017) Reformador de
pneus é essencial para o segmento de transporte no Brasil. Revista Pnews,
ed. 100, São Paulo.
PALADINI, E. P.; BOUER, G.; FERREIRA, J. J. A.; CARVALHO, M. M.; MIGUEL,
P. A. C.; SAMOHYL, R. W.; ROTONDARO, R. G. (2012) Perspectiva estratégica da qualidade. In: CARVALHO, M. M.; PALADINI,
E. P. (Org.) Gestão da Qualidade: Teoria e Casos.2 ed. Rio de Janeiro:
Elsevier.
PAULA, R. R.; DIAS, M. S. (2014) Método de Monte Carlo e Aplicações. 2014, 11 fl. Trabalho de Conclusão de Curso - (Matemática) – Universidade Federal Fluminense (UFF), Volta Redonda, RJ.
PILLOT, B.; DE SIQUEIRA, S.; DIAS, J. B. (2018)
Grid parity analysis of distributed PV generation using Monte Carlo approach:
The Brazilian case. Renewable Energy, v. 127, p. 974–988.
Project Management Institute – PMI. (2013) PMBOK: project management book of knowledge
(5. ed.). Pensilvânia.
SANTOS, J. J. (2011) Contabilidade
e análise de custos: modelo contábil, Métodos de depreciação, ABC-Custeio
Baseado em Atividades, Análise atualizada de encargos sociais sobre salários,
custos de tributos sobre compras e vendas. 6ª ed.–São Paulo: Atlas.
TOLEDO, J. C.; BORRÁS, M. A. A.; MERGULHÃO, R. C.; MENDES, G. H. S. (2014) Qualidade: gestão e métodos. Rio de Janeiro: LTC.
VALERIE, L. S. (2011) Waste, p. 297-320.
VALERIE, L. S. (2019) Waste, 2 ed., p. 489-515.
YIN, R. K. (2010) Estudo de caso: planejamento e métodos.4 ed.- Porto Alegre: Bookman.
ZANATTA, J. M.; FEDERAL, U.; MARIA, D. S. (2017)Análise de custos e
preço de venda em uma distribuidora
de produtos alimentícios. Revista
Observatorio de la Economía Latinoamericana, Brasil.