Mathematical Programming as a management tool in micro and small companies: a proposal for decision support in the clothing sector

Authors

  • Diego Vieira dos Santos Programa de Gestão Pública, Universidade Federal Espírito Santo (UFES)
  • Keydson Quaresma Gomes Universidade Federal do Espírito Santo, CEUNES - Centro Universitário Norte do Espírito Santo.
  • Alessandro Roberto Rocha Instituto de Ciências da Vida, Universidade Federal de Juiz de Fora (UFJF) https://orcid.org/0000-0003-3580-7990
  • Fernando Nascimento Zatta Centro de Ciências Sociais Aplicadas, Universidade Presbiteriana Mackenzie
  • Aliomar Lino Mattos Centro de Ciências Jurídicas e Econômicas (CCJE/UFES)
  • Wellington Gonçalves Universidade Federal do Espírito Santo (UFES), Brasil http://orcid.org/0000-0002-7106-3637

DOI:

https://doi.org/10.47456/bjpe.v7i3.35493

Keywords:

Business forecasting; Optimization of processes; Cost management; Trend analysis.

Abstract

In an environment of economic instability, the search for strategies that guarantee the enterprise survivor has driven Micro and Small Enterprises (SMEs) in Brazil to assume a more agile posture in decision-making. Thus, this study aimed to prepare a proposal to assist decision making – focused on production and operations management – of a company in the apparel sector using Linear Programming (LP). Data collection and application of the methodology were directed to an MPE located in the region of Vale do Rio Doce (Minas Gerais). The development of the solution took place through the primary programming language. The results allowed, in addition to subsidizing decisions, parameterizing the solution for everyday needs. The deterministic model presented in this case proved to be an effective tool to deal with business and production management issues, especially with regard to optimal resource allocation, which can and should be adapted to different scenarios and conditions.

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Author Biographies

Diego Vieira dos Santos, Programa de Gestão Pública, Universidade Federal Espírito Santo (UFES)

Master's student in Public Management at the Federal University of Espírito Santo. She has a Lato Sensu Specialization in Public Management from Faculdade Capixaba de Nova Venécia (2012). Graduated in Business Administration from Faculdade Vale do Cricaré (2011). He has been working since 2015 as Technical-Administrative Server (Administrator) at the Federal Institute of Education, Science and Technology of Espírito Santo.

Keydson Quaresma Gomes, Universidade Federal do Espírito Santo, CEUNES - Centro Universitário Norte do Espírito Santo.

Doctor and Master in Materials Science and Engineering from the Federal University of São Carlos (UFSCar) and Bachelor in Physics from the Federal University of Espírito Santo (UFES). He is currently Adjunct Professor IV at UFES / CEUNES of the Department of Engineering and Technology (DETEC). From 2013 to 2016 he served as Deputy Mayor of the Municipality of São Mateus. The professional has academic experience in the engineering area with activities in X-ray diffraction, Rietveld method and semiconductor ceramic materials. In addition, he also has academic and administrative experience in the area of management, having worked in private education and also as a Manager of Public Policies and Government Management in the Government of the State of Espírito Santo.

Alessandro Roberto Rocha, Instituto de Ciências da Vida, Universidade Federal de Juiz de Fora (UFJF)

Master in Public Management from the Federal University of Espírito Santo (2020). Postgraduate in Finance from the Federal University of Juiz de Fora (2014). Bachelor's degree in Business Administration from Faculdade Estácio de Sá de Juiz de Fora (2008). Federal public servant, holding the position of Administrator at the Federal University of Juiz de Fora, Governador Valadares campus, MG. Full member of the Management Council of UFJF/GV.

Fernando Nascimento Zatta, Centro de Ciências Sociais Aplicadas, Universidade Presbiteriana Mackenzie

Graduated in Accounting from Universidade Vila Velha, 1985, studied at UFES, 1994, where he specialized in Production Engineering, from FGV-RJ, 1996, where he specialized in Accounting Sciences. From Fucape Business School, 2004, he became a Master in Finance and Accounting. In 2013, he did a Post-MBA in Business Intelligence at FGV-SP. PhD in Production Engineering from the Methodist University of Piracicaba, in 2015. Post-doctorate in Controllership and Business Finance, Universidade Presbiteriana Mackenzie. Post-doctorate in Business Administration, 2017, Methodist University of São Paulo. Extensive professional experience in various industrial, commercial, services and financial organizations from different sectors, having already played the role of advisor to director. Advisor and consultant to Boards of Directors and Supervisory Board - textile segment, mixed economy, state, port authority, health, transport, development. urban, non-profit org, vehicle con, civil construction and auto parts. Acting in Strategic Committees composed of directors, directors and shareholders in the administrative, financial and operational areas. Governance, risks, compliance, internal controls, auditing and due diligence. Consultant in public and private companies such as tax advisor certified by IBGC, board member / C-Level - board member in certif by HSM University. Chairman and member of the Audit Committee certified by the IBGC, member of the audit committee in non-financial companies, by the IBGC - Audit Committee Financial Expert (ACFE). Consultant in risk management, compliance, internal audit, due diligence, in Control-self Assessment, in Risk Management Assurance (CRMA), internal controls, fraud and loss prevention, continuity plans, crisis management. Consultant in the integrity and consistency process of internal controls and financial reports at SOX. Consultant in the implementation of the General Data Protection Law certified by the Vanzolini Foundation. Leader Coaching Training, mentor and IBC certified business coach. Expertise in structuring and implementing risk management programs. Formation of an Audit Committee, through the provision of an autonomous service, of a very personal nature, or through the specialized company, HMZ Consultoria de Negócios ? Management and Result. Experience in business management, corporate and family governance consultant, working in business and corporate operations, development of new products and family business models. Specialist business consultant, succession planning, family businesses, middle market consulting, economic management consulting for companies with a focus on strategic planning, financial planning, budget control, costs, prices and profitability, design and implementation of management information systems, costs, accounting and tax regulation, alliances, partnerships, minority investments and joint ventures, feasibility studies and economic-financial diagnosis, implementation of controllership and shared services, structuring of industrial plants, leasing, operations management, SCM, IPO , issue of debentures, strategic committees, public and private internal and independent audits, resource and competence management, experience in restructuring and knowledge in privatization, divestment and privatization, corporate reorganization, corporate transactions, resource management. Your continuing education includes board member/C-Level - board member programs certified by HSM University (2021), Fiscal Council ? CCF certified by IBGC, Audit Committee certified by IBGC, member of Audit Committee in non-financial companies, by IBGC - Audit Committee Financial Expert (ACFE), update in compliance, governance and risk management by IBGC. GDPR Leader Coaching Training - IBC.

Aliomar Lino Mattos, Centro de Ciências Jurídicas e Econômicas (CCJE/UFES)

ALIOMAR LINO MATTOS is: Associate Professor Level III DE at the Federal University of Espírito Santo (UFES). Graduated in Accounting Sciences with Postgraduate Latu sensu in Business Marketing. Postgraduate Strictu Sensu in Accounting Sciences from Fucape Business School. PhD in Production Engineering from the Methodist University of Piracicaba- Unimep. Post-doctorate in the Postgraduate Program in Management Control and Sustainability directing research in the area of ​​Costs and Pricing. At graduation he teaches the following subjects: Introductory Accounting I, Introductory Accounting II, Cost Accounting I, Cost Accounting; Psychology and Consumer Behavior; Sales Administration; General contability; Administration and Price Planning; Intermediate Accounting; Methods and techniques of research; Scientific research methodology; Audit and Balance Sheet Analysis I; Audit and Balance Sheet Analysis II; Marketing Administration I; Marketing Administration II; Cost Analysis I; Research Seminars TCC Nursing course. Research Methodology, Management Accounting. He taught modules in Latu sensu postgraduate programs at colleges in Bahia in Teixeira de Freitas, in Ponte Nova-MG, in Rondonópolis -MT. The subjects taught in the postgraduate course were: Cost Analysis and Sales Price Formation, Strategic Cost Management, Analysis of Financial Statements, Financial and Management Accounting, Business and Corporate Accounting. He performed the following academic-administrative activities: Coordinator of the Accounting Sciences course at FASB-Faculdade Sul da Bahia. At UNIR-União das Escolas Superiores de Rondonópolis-MT he served as CPA member and Accounting Laboratory Coordinator. At Faculdade Estácio de Sá Vila Velha e Vitória, he acted as Coordinator of Vestibular Agreement and Prouni and Financial Administrative Manager. He developed work in the area of ​​Accounting Auditing.

Wellington Gonçalves, Universidade Federal do Espírito Santo (UFES), Brasil

Trabalha com planejamento e gestão de operações na cadeia de suprimento, atuando principalmente nos seguintes temas: planejamento e gestão de serviços e operações logísticas, integração na cadeia de suprimento, planejamento e gestão de transportes. Seu interesse atual de pesquisa é nos temas: logística e serviços.

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Published

2021-07-13

How to Cite

Santos, D. V. dos, Gomes, K. Q., Rocha, A. R., Zatta, F. N., Mattos, A. L., & Gonçalves, W. (2021). Mathematical Programming as a management tool in micro and small companies: a proposal for decision support in the clothing sector. Brazilian Journal of Production Engineering, 7(3), 56–70. https://doi.org/10.47456/bjpe.v7i3.35493

Issue

Vol. 7 No. 3 (2021): Número Regular (Julho - Setembro)

Section

OPERATIONAL RESEARCH

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