Identification of the Factors that Influence the Planning and Production Control from the Perspective of the Elements of the Supply Chain

Transcription

1 European Journal of Economics, Finance and Administrative Sciences ISSN Issue 92 December, 2016 FRDN Incorporated Identification of the Factors that Influence the Planning and Production Control from the Perspective of the Elements of the Supply Chain Rodrigo Marques de Almeida Guerra Post-Graduate Program in Administration University of Caxias do Sul, Caxias do Sul, RS, Brazil Maria Emilia Camargo Graduate Program in Business Administration University of Caxias do Sul, Brazil Tel: ; Fax: Marta Elisete Ventura da Motta Graduate Program in Business Administration University of Caxias do Sul, Brazil Suzana Leitão Russo University Federal of Sergipe, Aracaju, Brazil Graduate Program in Science of Intellectual Property Abstract This article was developed in a small clothing company in the city of Santa Cruz do Capibaribe-PE. This report describes the stages of manufacture of products made by the company and lists the main elements of the supply chain that adversely affect the area of planning and production control and is therefore considered bottlenecks. In view of optimization and efficiency of processes developed by the company under study listed out a series of factors that minimize the losses in the process of making and achieving productivity gains of the company. Keywords: supply chain; planning and production control; clothing 1. Introduction Companies are increasingly making changes in its organizational structure in order to fit the new business reality of the modern world. This break with the conservative and traditional models of production and management enabled the improvement of its processes and activities, as well as reduced costs, waste and unnecessary expenses that don t add value to the final product (CHRISTOPHER, 1999; DORNIER et al, 2000).

2 52 European Journal of Economics, Finance and Administrative Sciences Issue 92 (2016) This change in pattern and concepts became widely representative within the supply chain company that allowed large organizations came together in a large number of companies in each depended on the existence of the other to survive. However, if each company optimize its operations increasingly going to work with minimal resource and can eliminate the losses that were never before able to eliminate, this company could offer a better product to their client but also enable a fair price (SKJOETT-LARSEN et al, 2003). The planning and control of production whose main purpose is manage the activities of productive operation in order to meet consumer demand. The supply chain management contributes to the production takes place efficiently and produce products and services in accordance with the established planning meeting the expectations of the consumer market. In order for that production is necessary that all resources are available in adequate quantity at the right time and the appropriate level of quality. Thus, it s essential that occurs synergy of supply capacities of an operation with the demands placed on it. This refers both to activities related to the external environment (suppliers, customers, consumers and partners), but also to the internal activities (internal customers or interconnected areas). The planning and production control (PPC) should be concerned with the limitations of resources (installed capacity of machinery and equipment, production costs, lead time, quality etc.). Thus, it s vital for the organization to optimize resources and maximize its activity in the market, devising an effective production planning and consistent with the need of the consumer market as well as any restrictions pertaining to internal and external environments organization. Good planning promotes customer satisfaction through the production volumes of defendants in a timely manner to meet the deadlines for delivery. The plan is nothing more than a way found to minimize the alleged risks of production, directing sales, streamlining all resources used in production without losing the quality of the product, minimizing the cost of production and storage, managing the inventory of finished product, work in progress, raw materials and inputs, in other words, plan is to serve all customers (internal and external) quality without generating additional costs or losses directing the entire productive capacity for the consumer market at a fair price. The information is of fundamental importance for making the right decision. Thus, it s important that the PPC know of any information relating to industrial production of the plant so that it can draw a new plan or bring it to the actual scenario. 2. Theoretical 2.1 Logistics Logistics can be defined as the planning, implementation and control efficiently the flow and storage of products and goods but also services and related information, reviewing the entire logistics chain that starts at the supplier's supplier until the customer's customer (CLM, 1993; DORNIER et al, 2000; CHOPRA; MEINDL, 2002). Organizations expect the logistics management to be primarily for strategic business operations to become competitive. The purpose of logistics is to achieve a desired level of customer service at the lowest possible total cost. (BOWERSOX; CLOSS, 1996; CHRISTOPHER, 1999). Logistics starts operations within the entire organizational structure in order to ensure cost savings that add no value to the business operations of the company. The logistics challenge now is to enable downsizing costs, and offer products / services that are differentiated for its customers and consumers (SKJOETT-Larsen et al, 2003; RICHARDSON, 2005, Davis-ŠRÁMEK; FUGATE, 2007). The main objective of logistics is to acquire sustainable competitive advantage and remain for a long period of time. It s important that businesses see supply chain as a way to differentiate themselves from their competitors from the moment that all participating companies have commitment, cooperation and develop partnerships in order to reduce costs and achieve better service to their customers (DAVIS-ŠRÁMEK; FUGATE, 2007; HOLWEG et al, 2005).

3 53 European Journal of Economics, Finance and Administrative Sciences Issue 92 (2016) 2.2 Value Chain Value is the importance the company or individual is willing to pay every time they want to purchase a product or service. The price paid should cover all expenses related to the purchase of inputs, processing materials, transportation, labor and taxes came to the final cost of the product (LAMBERT; BURDUROGLU, 2000). The value chain of an organization can be represented by a series of transactions and activities performed by its major functions (supply, production, marketing and distribution) thus obtaining value for making and market their products or services with a view the final customer (CHRISTOPHER, 1999; DORNIER et al, 2000; SKJOETT-LARSEN et al, 2003). All stages of the value chain of an organization are critical to the development of strategic policies (competitive advantages) that contribute to reducing the overall costs of the company (flattening of the value chain) as well as triggers differentiated value to all customers and consumers. Therefore, all stages of the value chain are strategically relevant to the achievement of organizational goals (RICHARDSON, 2005; BURDUROGLU; LAMBERT, 2000; HOLWEG et al, 2005). Many companies seek competitive act centrally in its main (core competence) in order to specialize in what they do best. (BOWERSOX; CLOSS, 1996; CHRISTOPHER, 1999; PORTER, 1989). The value chain is a set of interdependent activities. This is part of a reunion of value systems belonging to different stages of the supply chain (CLOSS; BOWERSOX, 1996). One way to achieve the efficiency of logistics across the value chain is to seek the same fragment in different parts (primary activities) in order to identify the points of higher costs, as well as the unnecessary activities for the entire production process. This break-down of the value chain will help the company to have more focus on each activity to diagnose the probable losses and waste that are affecting their operations, thus increasing the final price of the product (LAMBERT; POHLEN, 2001; SPORTEL; WOUTERS, 2005; TOWILL; CHRISTOPHER, 2005). 2.3 Supply Chain The supply chain is composed of a network of holding raw materials and inputs through the processing of all the fundamental aspects of the products until the goods produced will reach the end consumer. This chain must be composed of flows that signal the receipt of supplies, money, information and products and services (CHRISTOPHER, 1999; CHOPRA; MEINDL, 2002; DORNIER et at, 2000). It s interesting to note that the supply chain includes numerous customers and suppliers. The myopic idea that the chain has only one supplier and one customer is exceeded. All elements of the chain are suppliers of the subsequent elements of the process, even as all elements predecessors in the chain are considered customers (GUERRA, 2005). Therefore, the less information the supply chain have (provided that such reduction does not influence negatively the quality of service, as well as the finished product) better, because the company is leaving the actors (elements) essential to the success and reach the objectives and goals pursued by the organization (LAMBERT; BURDUROGLU, 2000). 2.4 Supply Chain Elements To NOVAES (2001, p. 180) "the supply chain varies depending on the type of products and whose sale. Therefore, its structure can be represented in various ways. However, the author establishes some basic elements that make up the supply chain: Supplies manufacturing: represented by certain types of raw materials, supplies, parts and / or components to be used for the assembly or manufacture of the final product. Manufacturing: includes the transformation of all raw materials into finished products and / or semi-finished products. The manufacturing process can involve several steps (some more complex than others) generating various types of products (colors, sizes, shapes, dimensions

4 54 European Journal of Economics, Finance and Administrative Sciences Issue 92 (2016) etc.). A major concern of manufacturing is to provide and manage the right amount (not generating losses) of material, machinery and equipment, human, financial, etc. in order to control all the features of input, processing and outputs. Physical distribution: once ready, the product is shipped to warehouses or distribution centers for subsequent shipment to retail stores. Generally, the retailer operates its own deposits. There are cases where the distribution is made from a wholesaler or distributor. Retail: retail stores may belong to different firms or in the case of retail chains, to a single company. Consumption: is the final stage of the supply chain, the central focus of all its participants. Transportation: appears in various stages of the supply chain by moving raw materials and components for manufacturing, taking the finished products to distribution centers and stores for these and in many cases, delivering goods in households of different consumers. 2.5 Planning and Production Control (Ppc) Plan is intended to accomplish something at a specific future time. Therefore, the development of a plan will not determine the success of an activity or operation, this may be influenced by external factors (customers, suppliers, economic climate, accidents, wars etc.) not allowing the set to be held as planned (SLACK et al, 1997). The controller determines what activities the company will have to make in order to ensure the implementation of what was planned earlier. It is also a function of control make the necessary adjustments to remedy the likely errors and deviations from the system to ensure the goals and targets (SCHERMERHORN, 1999). To MACHLINE et al (1990, p. 251) "the [Planning and Production Control] determines what will be produced, when it will be produced, as will be produced, which will be produced, who will produce and when will be produced. According WEMMBERLÖV (1996, p. 23) "the purpose of the procedures of the PPC is to regulate the flow of materials from raw materials to finished products, through manufacturing processes." Depending view TUBINO (2000, p. 23) "PPC is responsible for coordination and implementation of productive resources in order to meet the plans set at levels strategic, tactical and operational." To MACHLINE et al (1990), WEMMBERLÖV (1996), TUBINO (2000), SLACK et al (1997), SCHERMERHORN (1999), RUSSOMANO (1995), MOREIRA (1996) and DAVIS et al (2000) the main activities of PPC can be: Analyze sales forecasts (demand history); Know the productive capacity of production lines (nominal capacity versus actual capacity); Production times for each step of the process, as well as for each type of product; To identify those inputs and raw materials needed to carry out production (list material); Analyze the stocks of finished products by type of product; Plan the amount of classes and times that employees will work in the transformation process; Check the availability of machinery, equipment and tools; Gather all the information through the integrated system can offer flexibility, security and sharing of data and information for better decision-making PPC. SLACK et al (1997) states that the resources available to the PPC are not infinite. Therefore, there are limitations present in most transactions and should be managed by the PPC company. The limitations can be summarized as follows:

5 55 European Journal of Economics, Finance and Administrative Sciences Issue 92 (2016) Limitations of costs: products and services must be produced within certain costs; Limitations of capacity: products and services must be produced within the limits of capacity designed for operation; Limitations of time: products and services must be produced within a time interval in which they still have value to the consumer; Limitations of quality: products and services should be under the data tolerances designed for the product or service. 3. Methodology According to YIN (2005), the case study is an empirical study that analyzes the reality of a particular company, especially when the standards set are not clearly determined, defined and established with rigorous process. Therefore, the case study aims to deepen the knowledge on the subject of limited research, in which case studied are the elements of the supply chain that interfere with the PPC company. For YIN (2005) the researcher can perform combinations of methods of collecting data and information, document analysis, interviews, questionnaires and observations on the spot. The ground for this study was the possibility of comparisons between the elements of the supply chain and PPC activities of the company. This comparative study of elements and factors of only one company, but never done before will enable a better understanding of how it behaves the supply chain of the clothing sector small and then allow a more comprehensive and broad about the issues studied. Data collection was performed on small business in the city of Santa Cruz do Capibaribe/PE, as the city's predominantly small factories that produce clothing articles of clothing. The research is considered descriptive, field, literature and documents, due to the need of the study cover several research sources (YIN, 2005). The variables chosen to conduct the study were: i) limited resources available in the PPC; ii) supply chain elements; and iii) the main elements of the supply chain that influence the activity of the PPC. 4. Case Study 4.1 Aspects Related to the Santa Cruz Capibaribe Santa Cruz do Capibaribe dista 180 km from Recife (56 km from Caruaru, 85 km from Campina Grande-PB). The municipality is located in the northern part of the Pernambuco-PE, near the border with Paraíba-PB; is 430 km2 and a population of 59,048 inhabitants (IBGE, 2000). The city is considered the greatest pole clothing in North and Northeast. Santa Cruz is home to thousands of small and micro business textiles manufacturing and exporting various types of clothing for the whole country. The "sulanqueiros" as they are called informal traders who sell their clothing for both buyers and small to large retailers, have come to the city weekly in several buses and vans bringing buyers in search of clothes in more than six thousand fair of tent. In addition to the clothing factory, the economic life revolves around a trade very intense. The city has poverty, but unemployment is almost zero due to the high informality of the garment industry. The houses, almost all of them are transformed into factories, with tailors and seamstresses who build their pieces and sell them to all states in the Northeast. Paraguay also has been buying increasing amounts of products at the fair. 4.2 Enterprise Characteristics The company studied is about 10 years of experience in the market and has a total of 16 employees (9 in production, 2 in administration, 3 in the package, and 2 in ironing), constituting thus a micro

6 56 European Journal of Economics, Finance and Administrative Sciences Issue 92 (2016) enterprise. The market segment in which it operates is that of clothing, and a formal company, specialized in the field of clothing parts to clothing. The company originated in the State of Pernambuco, and is located in the city of Santa Cruz de Capibaribe. The company works mainly with certain limitations on the ability to expand its facilities (infrastructure), considering that it needs to be reformed to increase its physical space of performance. Having a large number of enterprises, formal and informal, in the region encourages competition between companies in the sector, but the demand for clothing products increases every day, so that each company seeks to enhance and improve the way it operates in market. The company produces garments for personal adults (male and female fashion) and its main products: basic trousers, breeches and shorts. These products are manufactured according to customer request through applications (a feature the company is to produce custom, therefore there s not stock over of merchandise). The system is working 40 hours per week, with no production on weekends or holidays (unless there is any client request that can t be completed during normal working hours). All the company's machines are considered old and difficult part replacement, but have been provided with new machines in order to be replaced according to the degree of need and priority. Employees have a low educational level, but have great skill in the activities they perform. Everyone in the region have some form of qualification in the field of clothing, whether in sewing, finishing, cutting and sector risk tissue in ironing demonstrating that this ability is passed on from generation to generation through the tacit knowledge. Thus, most employees are multi purpose (have more than one qualification). Men and women have equal opportunities to act in the same function, since most of the employees have gone through almost all stages of manufacturing. During the research, identified seven sectors for the production of articles of clothing, namely: i) creation; ii) modeling; iii) risk; iv) cut; v) sewing; vi) finish; and vii) ironing. 4.3 Main Elements of the Supply Chain that Affect the PPC According to NOVAES (2001) the elements of the supply chain can vary as the characteristics of the commercialization and manufacturing from the company. However, it s essential and necessary to emphasize that the choice of competitive strategy of the organization will influence more or less intensely. Thus, seeks to strike a balance between the elements mentioned above with the elements identified in the research. Of course, some elements will be distinguished from other companies because of the degree of importance given the competitive strategy chosen by the organization, but all elements are essential and fundamental to the formation and determination of the PPC subsystem, as well as the production system as a whole company. The main elements of the supply chain that influence the activity of the PPC company, based on case study carried out were as follows: i) replenishment of raw materials and inputs; ii) seasonality of sales; iii) capacity; iv ) availability of products and merchandise; v) quality of products made; vi) physical arrangement or layout of facilities; vii) the characteristics of the production system; viii) control and management of stocks; and iv) time of preparation of machinery and equipment. Resupply of raw materials and inputs: is fundamental and essential to the production system is powered in order to refuel with the proper proportions, without causing waste or loss during the use of materials and resources that will be used in production. The resupply should be avoided in cases where the amounts are excessive and may lead to poor design of the stocks of raw materials or inputs, interfering with the control of inventories of intermediate and final products. Ideally, the use of certain features or techniques that lead to the practice of JIT (Just in time), because this philosophy to provide refueling and proportionate and appropriate to the reality of the production system. This best practice allows balancing the amount of material exactly according to

7 57 European Journal of Economics, Finance and Administrative Sciences Issue 92 (2016) the company needs with the objective of reducing and / or minimization of inventories of raw materials, inputs, products in process and final. Seasonality of sales: the seasonality of sales has a direct influence on the purchase of raw materials and inputs, as throughout the production structure and negotiate of products. Any change in the sustained demand for goods and products, both for the more for less, interfere in any system of production firms. It s essential that the enterprise can measure, accurately and correctly, which periods (months) with the highest percentage of variation in order to be able to estimate what the quantities to be produced, sizes, colors, models and types of products with higher sales trend etc. The projected sales / production should be compared with historical sales of previous years in order to enable an estimate as close to the reality of the organization. The bad scaling of the quantity produced will interfere with the amount of stored materials, supplies, work in process and final. Thus, it s vital to the company can measure and estimate what the periods of highest peaks in sales of products. Production capacity: means to measure the quantity (volume production) firm in two ways: nominal and real. The first (nominal capacity) refers to the amount specified by the manufacturer produced the machine and informed during the procurement of it. The actual capacity of production is how the machine or equipment produced in reality for seconds, minutes, hours or days. It is according to the productive capacity of the machinery and equipment that the company will be able to calculate the amount that will produce during a given period (for example: one day a week, fifteen days, one month, etc.). Thus, it s important that the real and nominal capacity of each machine is known accurately and precisely in order to measure the productivity / efficiency of each in order to measure and evaluate the performance of the company's production system. Availability of products and merchandise: availability of products and merchandise is nothing more than the company has enough stock to supply the consumer market in accordance with the quantity, type, model and sizes requested by clients within the desired time of delivery. Availability is crucial for achieving the sale of goods and products, so there will be no sale without the firm providing the product ordered. The unavailability of goods imply the lack of products to the market, resulting thus in a loss of capital and customers, because of the scarcity of products. One of the characteristics of the clothing companies is the ability to manufacture products for storage or custom. The last (pull production) implies the production from the client's request, not thus generating surplus stock production. However, production to storage (production pushed) the company manufactures products from an estimate / forecast sales, and, therefore, can t sell any quantity of products manufactured, generating over stock production. Quality of products made: any organization must appreciate the quality of its products and services offered to its customers and consumers, otherwise will be doomed to close its doors. The quest for quality excellence can only be obtained from the use of more efficient process and a long time planning that allows good manufacturing practices and careful not to place any type of waste and loss during cooking of products. The quality must be understood widely and can be perceived and disseminated to all employees, the company's employees in order to change the old concepts and break any sort of paradigm that will hamper the company's results as a whole. The quality of products made is a reflection of the use of process standards and rationalization of resources used by the organization and managed by managers and employees. Physical adjustment or layout of installation: is of paramount importance to improve the flow of products, people and materials within the business unit. Thus, the layout undersized can hinder the speed and efficiency of the production process, but also interfere with the general equipment, machinery, inventory, storage, loading and unloading of cargo and goods, transport (flow) of people and materials within the

8 58 European Journal of Economics, Finance and Administrative Sciences Issue 92 (2016) manufacturing plant etc. The search for balancing and synchronizing the activities / tasks of the company is an eternal quest of managers and entrepreneurs of organizations, but this balance can only be found from the time the company has merchandise facilities, suitable sites for storage of products, physical space ideal to accommodate the number of machines and equipment needed for efficiency / productivity of the production process. Characteristics of the production system: one of the characteristics of the production system used by the garment enterprise of clothing is the form and manner of carrying out the production. These companies use low capacity (innovation) and technologies at the same time don t require skilled people to perform their functions. People are experts in their activities (for example: cutting, sewing, risk, finish, etc.), but skilled. Another attribute on the production system is the use of the system of intermittent (characteristic of the clothing firms). Control and management of stocks: this point is essential in any production process, as there are various types of products, brands, models, colors and sizes and need therefore a greater control and management of inventories and finished products. The main feature of a clothing enterprise is a large quantity of goods produced (mix) due to strong demand among consumers and customers for customized products and differentiated from the competition. Thus, due to the large assortment of products, it s necessary to control and manage all products and quantities of merchandise bought and sold by the firm. Preparation time of machinery and equipment: is related to time spent in the exchange of molds, parts and / or any adjustment made in machinery and equipment in order to allow it to be performed the next production batch of a product other than above. The setup time is performed in the system of intermittent (repetitive or custom), require an adjustment because of the machines on a daily basis due to the large quantity (variety of an assortment of mix) of products to be manufactured. 5. Conclusions The planning and production control (PPC) is considered the key to the establishment of all activities responsible for the production plan. The plan must be implemented by persons exercising full control of the whole process of manufacturing products, since it will be important knowledge of all materials, tools, machinery and tools, supplies, raw materials etc. used during the preparation of the production plan in order to give continuity to the process of preparation of garments. 5.1 Stages of PPC used by the Company Searched Procurement of raw materials and supplies needed for the start of the process of making an agreement with the request of the request for production of the client. Storage of raw materials that will not be worked during the manufacture of parts. According to the production of the day are available on the day prior to production or a few hours before the start of the process, all raw materials and inputs needed for the process step. It s verified that all machinery and equipment are functioning properly. Productions that are performed in steps cut, scratch, printing and embroidery are forwarded to the production area in order to complete the assembly and sewing of parts. Inventory control is done manually and filled in forms to control all materials, product development and finished products coming into a particular stage of production and advancing to the subsequent stages of production. Setup time is not calculated due to low efficiency of the machines, as there are days when factory in practice produces no part due to production being characterized in order.

9 59 European Journal of Economics, Finance and Administrative Sciences Issue 92 (2016) After the end of the batch production parts are boxed and stored for later shipment to the customer. The remains of the fabrics used during production are stored and later reused, if possible, to produce items more simple and can be marketed by the firm. The company has a list of materials and supplies that are used in each model and type of product. Thus, for each model the company has a list of materials used to measure the amount that each material to be spent on each step of the production process. The company does not measure the total time of manufacture of each piece will be manufactured. The company has an estimate (estimated time) of the end of each stage of the process according to the type and model number of fabricated, but there is no study which demonstrates the exact time of full implementation of each piece. The company has no computerized system to perform some kind of control of the production process, everything is done manually and in writing on the chips placed in control every step of the process. At the end of each month is an inventory in order to measure the level of loss of materials ranging from 9 to 17% of losses (according to the type and model of the pieces made). The company does not have any kind of measuring the cost of production. 5.2 Some Recommendations for the Activity of the PPC Improving the relationship with its customers. Speeding up delivery of products. Contribute to a supply chain leaner and more integrated. Reduction of setup times and lead time of products. Establish a production schedule more accurate (eliminating constant changes or variations in the daily schedule). Establishing partnerships to acquire at a lower price (but with the same or better quality) raw materials and inputs used during the processing of manufactured parts. Qualified trained and better equipped all employees, partners, employees or any other person exercising any influence in the company's logistics and supply chain of the same. Reduce losses caused during the production run, as the apparel sector is one of the great villains of the waste as it is performed by the less educated and thus hinders the work of awareness Elements Evaluated during the Research Limited Resources Available in the PPC The limitations found during the case study considered four constraints, which are: i) limitation of cost, ii) limited capacity, iii) limitation of time, and iv) limitation of quality. It was found that the main limitation was the production capacity due to the large number of products competing for the same production line. Secondly presented the limitation of time, for the case of products with high seasonality due to high demand for fashion products today. Thus, collections of old products when stored end up causing damage to the company, because marketing is low. The third limitation was the cost. Because it s a clothing enterprise, the purchase of new fabrics, machinery and equipment is large and is therefore considered high by management of the company. The fourth and final element is the quality of the product. There is a great concern for quality, because the consuming public is the retailers and clothing retailers that sell products for classes C and D of the population. References [1] BOWERSOX, D. J.; CLOSS, D. J. Logistical Management: the integrated supply chain process. Singapore: McGraw-Hill, 1996.

10 60 European Journal of Economics, Finance and Administrative Sciences Issue 92 (2016) [2] CHOPRA, S.; MEINDL, P. Gerenciamento da Cadeia de Suprimentos: Estratégia Planejamento e Operação. São Paulo: Prentice-Hall, [3] CHRISTOPHER, Martin. Logistics and supply chain management C.L.M.. Council of Logistics Management. Reuse And Recycling Reverse Logistics Opportunities. Illinois: Council of Logistics Management, 1993 [4] DAVIS-SRAMEK, B.; FUGATE, B. S. State of logistics: a visionary perspective. Journal of Business Logistics, v. 28, n. 2, [5] DORNIER, P. P., ERNST, R., FENDER, M., KOUVELIS, Panos. Logística e Operações Globais. São Paulo: Atlas, [6] GUERRA, R. M. de A. Gestão da produção em empresas industriais de confecção de pequeno porte: um estudo multicaso. João Pessoa: UFPB, 2005 Dissertação (Mestrado em Engenharia de Produção). [7] HOLWEG, M.; DISNEY, S.; HOLMSTROM, J.; SMAROS, J. Supply Chain Collaboration: Making Sense of the Strategy Continuum. Center for Technology, Policy and Industrial Development Massachusetts Institute of Technology, [8] LAMBERT, D. M.; BURDUROGLU, R. Measuring and selling the value of logistics. International Journal of Logistics Management, v. 11, n. 1, [9] LAMBERT, D. M; POHLEN, T. L. Supply chain metrics. International Journal of Logistics Management. V. 12. n [10] MOREIRA, D. A. Administração da produção e operações. São Paulo: Pioneira, [11] NOVAES, A. G.. Logística e gerenciamento da cadeia de distribuição: Estratégia, operação e avaliação. Rio de Janeiro: Editora Campus, [12] PALMER, J.; MARKUS, L. The Performance Impacts of Quick Response and Strategic Alignment in Specialty Retailing. Peter F. Drucker Graduate School of Management, [13] PORTER, M. Estratégia competitiva. Rio de Janeiro: Campus, [14] RICHARDSON, H. How do you Know your Supply Chain Works? Information Logistic Today, nº 46 p.30-33, [5] RUSSOMANO, V. H. Planejamento e controle da produção. São Paulo: Pioneira, [6] SCHERMERHORN, Jonh Jr. Administração. 5. ed. Rio de Janeiro: Livros técnicos e científicos editora S.A, [7] SLACK, Nigel, et al. Administração da Produção. São Paulo: Atlas, [8] SKJOETT-LARSEN, T., THERNOE, C.; ANDRESEN, C. Supply Chain Collaboration: Theoretical Perspectives and Empirical Evidence. International Journal of Physical Distribution & Logistics Management, [9] TOWILL, D. R; CHRISTOPHER, M. An evolutionary approach to the architecture of effective healthcare delivery systems. Journal of Health Organization and Management, Vol. 19, n. 2, [10] TUBINO, Dalvio Ferrari. Manual de Planejamento e Controle da Produção. São Paulo: Atlas, [11] YIN, R. K. Case study research: desing and methods. USA: Sage Publications, [12] WOUTERS, M; SPORTEL, M. The role of existing measures in developing and implementing performance measurement systems. International Journal of Operations & Production Management. Vol. 25, n.11, 2005.