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Jobbing production tends to be a relatively neglected area inoperations planning and control partly because of the relativecomplexity of scheduling in…
Jobbing production tends to be a relatively neglected area in operations planning and control partly because of the relative complexity of scheduling in low‐volume/high‐variety systems, and partly because firms tend to be small and spend little on management software/systems. Describes a package which uses discrete event simulation as an aid to managers/planners in this area. This computer system makes it possible to describe the workload of a jobbing firm, together with the constraints imposed by product structure and manufacturing capacity. The manager is able to test alternative Queue Disciplines, priorities and extensions to capacity, in order to find a schedule of work which balances the strategic objectives of the firm and the requirements of the customer.
Presents results of a nine‐year research and development project. At the beginning a scheduling simulation software was built and assessed in real contexts. Then it has…
Presents results of a nine‐year research and development project. At the beginning a scheduling simulation software was built and assessed in real contexts. Then it has grown into a technology for shop‐floor planning and control in the jobbing industry, developing now into a philosophy for strategic jobbing production management, named here as “Total punctuality approach”. Based on this approach, a conceptual model was developed to orientate control system design in the jobbing industry. The model was conceived on a manufacturing strategy base being clearly driven by punctuality which was identified as being the main order winning criteria in such markets, when quality and price issues have already been resolved. Flexibility, speed and costs were addressed as well according to their relative importance to competitiveness. Concepts extracted from the various technologies available are mixed up forming a special blend with regard to the total punctuality goal. Almost all aspects of the model were implemented in a software that has been successfully used in small Brazilian jobbing firms. Using the software, it is possible to assess a large range of shop‐floor management practices in terms of their contribution to the competitiveness of the company.
We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of…
We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.