Aplicação Conjunta do Custeio Baseado em Atividades e do Mapeamento do Fluxo de Valor na Gestão dos Custos Logísticos
Bibliographic record
Abstract
Este trabalho discute a utilizacao da metodologia de mapeamento do fluxo de valor (value stream mapping) como ferramenta para ajudar no desenvolvimento de um sistema de custeio baseado em atividades para operacoes logisticas. Para exemplificar a metodologia proposta, e apresentada uma aplicacao, desenvolvida pelos autores, em um fornecedor de autopecas, localizado num ambiente de condominio industrial, que teve suas atividades de logistica interna e externa mapeadas e, para cada etapa, os recursos necessarios para a execucao das atividades de logistica foram identificados. Assim, foi possivel calcular o custo dos produtos atribuindo o custo das atividades requeridas pelos produtos a cada etapa. As atividades por sua vez foram custeadas a partir dos recursos utilizados em cada uma das etapas.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.003 | 0.011 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.001 | 0.001 |
| Bibliometrics | 0.003 | 0.003 |
| Science and technology studies | 0.001 | 0.001 |
| Scholarly communication | 0.003 | 0.003 |
| Open science | 0.001 | 0.001 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.003 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".