Pilot project of industrial costing in a ceramic company

Marlene Amorim*, Paulo Augusto Cauchick-Miguel, Joana de Jesus, Vikas Kumar

*Corresponding author for this work

Research output: Chapter in Book/Report/Conference proceedingConference contribution

Abstract

This work was carried out in an industrial context though the adoption of action-research. The main objective was two-fold: (i) to implement a pilot project for improving the method for calculating the cost of ceramic products, and (ii) to achieve improvements in the production process by cost reduction though lean principles. Organizational intervention and direct observation were applied to carry out this work. This could deliver an update method for calculating the cost of products, which fulfilled the needs of a company from the ceramic sector. Improvements were achieved both in the costing method and in the organization management. The results included enhancement of a previous outdated costing method (main barrier) that enabled better management and control of a specific type of product (‘blank’ ceramic). Lean manufacturing applied to the production process contributed to achieving a standardized process with less waste. Future work involves expanding the company pilot project in medium and long term. Work limitations include an intervention in a single unit of analysis and a low scientific contribution.

Original languageEnglish
Title of host publicationFlexible Automation and Intelligent Manufacturing
Subtitle of host publicationEstablishing Bridges for More Sustainable Manufacturing Systems - Proceedings of FAIM 2023
EditorsFrancisco J. Silva, Luís Pinto Ferreira, José Carlos Sá, Maria Teresa Pereira, Carla M.A. Pinto
PublisherSpringer Nature
Pages225-233
Number of pages9
ISBN (Electronic)9783031381652
ISBN (Print)9783031381645
DOIs
Publication statusPublished - 25 Aug 2023
Event32nd International Conference on Flexible Automation and Intelligent Manufacturing, FAIM 2023 - Porto, Portugal
Duration: 18 Jun 202322 Jun 2023

Publication series

NameLecture Notes in Mechanical Engineering
ISSN (Print)2195-4356
ISSN (Electronic)2195-4364

Conference

Conference32nd International Conference on Flexible Automation and Intelligent Manufacturing, FAIM 2023
Country/TerritoryPortugal
CityPorto
Period18/06/2322/06/23

Keywords

  • Ceramic Industry
  • Continuous Improvement
  • Industrial Costs

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