Measuring Return on Assets through Autonomous Maintenance
Journal Title: International Journal of Management Sciences - Year 2016, Vol 7, Issue 7
Abstract
Competition and focusing on profit force changes on structure and compliances directed to the business. Among them, it can be highlighted keeping factory functionality and required conditions to the maximum effectiveness. The main goal of this work is to present the impacts of maintenance management on the operational results of the applied resources, more specifically investment and operational assets, by using a proposed decision support system (DSS). It is an applied research, with quantitative approach which seeks to describe and explain the phenomena and relationship among production engineering and economic-finance variables. From studies about TPM, more specifically Autonomous Maintenance pillar (AM), it was possible to establish a direct relationship between plant efficiency (OEE) and economic finance gains. The measured results are restricted to AM impacts over production and sales and respective effects on the profitability and on the operational and financial resources already used on the company. With the measuring of the AM efficiency via implantation audit, it was possible to establish a direct correlation between OEE and return on assets (ROA). A scoring model is proposed to measure AM efficiency.
Authors and Affiliations
Francisco de Paula Oliveira, Carlos Roberto Camello Lima
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