Manufacturing cost reductions and ecoefficiency: a relationship based on a case study

Main Article Content

Rosangela Maria Vanalle
Elpidio Moreira Costa
Wagner Cezar Lucato

Abstract

In the search for higher profits or competitiveness, firms have frequently used structured procedures to reduce their costs and expenses. However, the environmental consequences associated to those processes have hardly been considered. Hence, the central purpose of this paper is to show that it is possible to obtain relevant environmental gains even not considering the environmental issues as part of the operational cost reduction efforts. This particular point was verified through a single case study where value analysis was used to obtain manufacturing cost reductions in a company belonging to the Brazilian textile sector. Even not considering environmental aspects as part of the value analysis procedures, when the cost reduction actions were implemented it was possible to confirm that they also brought significant improvements to the environmental conditions, which were measured by the firm ecoefficiency levels before and after the cost reduction implementations.

Downloads

Download data is not yet available.

Metrics

Metrics Loading ...

Article Details

Section
Articles

References

ABNT – ASSOCIAÇÃO BRASILEIRA DE NORMAS TÉCNICAS. (2004) NBR ISO 14031: Gestão Ambiental – Avaliação de Desempenho Ambiental – diretrizes. ABNT, Rio de Janeiro.

AMARAL, S. P. (2002) Indicadores de sustentabilidade ambiental, social e econômica: uma proposta para a indústria de petróleo brasileira. In: VI Simpósio Ítalo Brasileiro de Engenharia Sanitária e Ambiental – SIBEASA, Vitoria, ES, Brazil.

BATTAGLIA, D.; BERGAMO, E. S. (2010) Análise de valor e engenharia de valor: uma ferramenta de redução de custos em um projeto. P&D em Engenharia de Produção, v. 8, n. 3, p. 102-115.

BRYMAN, A. (1995) Research methods and organization studies. Routledge, London.

COLLINS, J.; HUSSEY, R. (2003) Business research methods. McGraw-Hill, New York, NY.

COOPER, R.; SLAGMULDER, R. (1997) Target costing and value engineering. Productivity, Portland.

DESPEISSE, M.; MBAYE, F.; BALL, P. D.; LEVERS, A. (2012) The emergence of sustainable manufacturing practices. Production Planning & Control, v. 23, n. 5, p. 354-376.

KUOSMANE, T.; KORTELAINEN, M. (2005) Measuring ecoefficiency of production with data envelopment analysis. Journal of Industrial Ecology, v. 9, n. 4, p. 59-72.

LESTER, A. (2013) Project management, planning and control. 6th ed. Elsevier, Waltham.

LUCATO, W. C.; VANALLE, R. M.; SANTOS, J. C. S. (2013a) A practical evaluation of the industrial environmental practices and performance in the São Paulo metropolitan area. Espacios (Caracas), v. 34, n. 6, p. 3-13.

LUCATO, W. C.; VIEIRA JR., M.; SANTOS, J. C. S. (2013b) Measuring the ecoefficiency of a manufacturing process: a conceptual proposal. Management of Environmental Quality, v. 24, n. 6, p. 755-770.

PATTON, M. Q. (1990) Qualitative evaluation and research methods. Sage, Newbury Park.

SANTANA, A.; MASSARANI, M. (2005) Engenharia do valor associada ao DFMEA no desenvolvimento do produto. SAE - Society of Automotive Engineers, São Paulo.

SCHMIDHEINY, S. (2000) Ecoefficiency – creating more value with less impact. WBCSD – World Business Council for Sustainable Development, Geneva.

SILVA, G. C. S.; MEDEIROS, D. D. (2004) Environmental management in Brazilian companies. Management of Environmental Quality, v. 15, n. 4, p. 380-388.

TANAKA, T. (1993) Target costing at Toyota. Cost Management, v. 7, n. 1, p. 4-11.

VERFAILLE, H. A.; BIDWELL, R. (2000) Measuring ecoefficiency – a guide to reporting company performance. WBCSD – World Business Council for Sustainable Development, Geneva.

YIN, R. K. (2009) Case study research: design and methods. 4th ed. Sage, Newbury Park.

Similar Articles

1 2 3 4 5 6 7 8 9 10 > >> 

You may also start an advanced similarity search for this article.