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Takes a fresh look at the nature of the problem of allocating costs and control processes for a variable product mix. Adopts a novel approach called the “Unit of Production Effort” method. The method creates a common measure throughout the production process which can then be used in all costing, planning and comparison activities. Describes the initial stages of a practical implementation of the method to a small manufacturing company to illustrate the way in which it can be applied in a real situation. The results suggest that the method provides a radical simplification of the multi‐product environment which will be of interest to a broad cross‐section of professionals ranging from theorists to practising financial and production managers.

The paper aims to present a case of integration between process engineering and the thinking process of the theory of constraints (TP‐TOC) through the analysis of an organization's processes, pointing out the complementary aspects between the two theories and their benefits for the organization.

The paper has used an Institution of Higher Education as its case study. The research has started by identifying the processes of the institution and choosing one to model according to the process engineering approach. The process was then analyzed through the elaboration of the current reality tree technique. After the analysis, the evaporating clouds technique was applied in order to breach the assumptions that were avoiding the problems to be solved. Finally, the process has been redesigned based on the results of the previous steps.

The analysis of this case contributes towards understanding and identifying the causes of the current problems in the studied processes, providing a systemic and systematic view through the proposed approach.

The paper proposes an approach that enables a systematic and systemic analysis of organizations' processes through the use of process engineering and the TP‐TOC.

A perfectly synchronised manufacturing system is the process where components arrive at the work centres in time for their production, so that excessive in‐process stocks do not build up causing delays to orders, inventory costs are minimised and customer service is improved by delivering orders on time, creating a possible competitive edge. This article focuses on manufacturing synchronisation as a way to guide companies in this journey to excellence, proposing a simple approach to explain this concept and helping them in the selection of the most appropriate synchronisation approach via visual interactive simulation models. The aim of these models is to represent visually and interactively three different synchronisation approaches: just in case, just in time and drum‐buffer‐rope, in order to compare and stress the main differences between them. This approach has been used in Brazil for academic and practical purposes.

The purpose of this paper is to present a case of integration between the processes modeling by using the Value Stream Mapping (VSM) and the Thinking Process of the Theory of Constraints (TP-TOC) through the analysis of productive processes of an organization, indicating the complementary aspects between them and their benefits to the organization.

The paper uses a company of the Brazilian automotive industry as the administering site. The research began by identifying the organization's processes and choice of a family of products to model according to the VSM approach. The integrated view between the losses in the process (VSM) and the unwanted effects of the adding value process were analyzed by using the Current Reality Tree. After the analysis, different improvement procedures are proposed based on the lean principles. Finally, a work plan is presented based on the previous steps aiming to achieve the proposed future state.

The analysis of this case helps to understand and identify the causes of the current problems in the processes studied, providing an integrated view between the losses in the process and the prioritization of steps for the elimination of such losses. The approach in its initial administration was robust and the solution steps were promising. By integrating these approaches, it was possible to verify improvement opportunities by identifying the losses and the basic causes that sustain the unwanted effects in the processes at the same time.

The study proposes an approach that enables a systematic and systemic analysis of the processes at organizations through the combined use of process modeling through the VSM and TP-TOC. Simultaneously, the losses in the processes and the unwanted effects are identified. Thus, through the construction of an effect-cause-effect robust logic, both losses in particular and the unwanted effects in general can be prioritized in order to maximize the improvement efforts in the processes.

The purpose of this paper is to determine the demographic characteristics and habits of craft beer consumers, as well as to identify the motivational factors for consumption.

Data were collected through questionnaires applied to 316 Brazilian craft beer consumers, and results were evaluated descriptively and by multivariate statistics.

The results of the survey revealed that there is a growing market segment with different buying habits and behaviors compared to traditional beer consumers. Demographically, it was found that these consumers are an attractive part of the beer market in terms of age, schooling and, more importantly, in terms of income, factors that indicate the probability of continued growth in the sector.

The research was limited to craft beer consumers in the metropolitan region of Belo Horizonte/MG, Brazil.

The results obtained are important, as they can help new craft breweries, as well as help established industry managers to create strategies related to marketing four Ps in order to increase the consumption of its products, with competitive advantages to the market.

This research presents the characteristics of the consumers of craft beer, a market segment in evident rise in Brazil, about which there are few studies. In addition, it provides valuable information to both the new beverage manufacturers as well as to the already established entrepreneurs in the market so that they can increase the consumption of their products in a strategic way.

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.

This paper investigates the determinants of customer choice of a car maintenance service provider after the warranty period. It focuses on the alternative of using branded car dealers, who provide this service during the warranty period, or independent garages.

A comprehensive list of 30 service attributes is developed drawing on the service quality literature, specific previous studies on car maintenance services, and including other purchase behaviour determinants such as perceived value. Simple random sampling with replacement is used to collect data from 400 car owners using the actual choice of a service provider as the dependent variable. A quantitative analysis using a set of logistic regressions links directly customer choice to the service attributes.

Service attributes that determine customer choice are the ones consumers simultaneously consider important and perceive differences in performance between the service providers. The branded dealers service operation proved to be relatively weak, having only one of these attributes, while being better evaluated in less important ones. Independent garages have a much better offer justifying their gain in market share.

Only economic cars (1,000 cc) were analysed. Convenience and location were only partially controlled and could play a more significant role in some decision settings. Logistic regressions could effectively predict customer choice in close to 90 per cent of the cases demonstrating the adequacy of including other service attributes beyond the ones covered in the service quality literature.

Directions for improvement in the operations of both branded dealers and independent garages could be derived and some recent moves by both types of players could be supported by the results.

Investigation of the Brazilian setting and the methodological approach of linking actual customer choice to the extended set of service attributes by the combination of logistic regressions and the importance rating of the attributes.

The paper aims to present a literary itinerary inspired in Julio Dinis’ novel An English Family (Uma Família Inglesa) through a comparative analysis of the places identified in the novel and the touristic attraction proposed by Visit Porto website. This novel is representative of the cultural identity and society of Porto city in the 19th century. Developing an itinerary based on this novel can facilitate the reading and understanding of the historical and cultural development of Porto.

This case study is based on the reading of the Julio Dinis’ novel An English Family (Uma Família Inglesa), whose storyline takes place in Porto city, Portugal in the 19th century. It used QGIS v. 3.12 software, a geographical information system to identify the places, to produce the maps and to create the itinerary.

The comparison between the places identified in the novel and the tourist attraction in Visit Porto website revealed that only 6 points in the novel are referenced on Visit Porto website. These points correspond to the ones in the historical city centre of Porto. However, the creation of an itinerary that brings together all the points mentioned by Julio Dinis in his novel, will allow the development of a new touristic itinerary, alternative to existing itineraries in the city and that can be seen as a distinguish offer that allows a different view of the urban space of Porto.

There are some limitations to this study that can be highlighted. First, it was difficult to find the correct location of some points identified in the novel, due to difficulty of finding historical maps with quality of the data. At the same time, as tourist information is dispersed by several sources, and most of those data is not georeferenced, it was time consuming the integration of all the information in the same geodatabase. The choice of the shortest path can also be considered as a limitation, rather than the route followed by the author in the novel, but geographic information systems operates on spatial and temporal scale, which can present a limitation in tourism analysis. In the case of this project, we have chosen the shortest path, assuming that tourist would prefer that.

This research allowed to address two areas of knowledge that are emerging in the study of urban centres as tourist areas: the use of GIS and literary tourism. Despite the fact that there are already articles on this subject, the originality focuses on the approach made around one of the greatest writers of Portugal in the 19th century, allowing to present a tourist itinerary about one of his literary works, and the comparison made between the places identified in the novel and the tourist points identified on the Visit Porto website.