JEFAS (antes Cuadernos de Difusión) Vol. 3 Nº 5 (1995)

Permanent URI for this collectionhttps://hdl.handle.net/20.500.12640/4103

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    Maxión S.A.
    (Universidad ESAN. ESAN Ediciones, 1995-06-30) Fossati Figueiredo, Kleber; Barcellos, Fernando
    Maxion S.A. is a company that has been operating in Brazil since 1962, specialized in the production of agricultural machinery and engines, products in which it has a market share of 40% and 25% respectively. It is in the group of well-positioned manufacturers, with its turnover of 40% in the foreign market in 1989. However, the increase in agricultural productivity led to a reduction in the demand for agricultural machinery. Following this unfavorable scenario, the company made the strategic decision to transform its production process into a competitive factor through the implementation of the Just-in-Time (JIT) system. The present case starts with the background of the JIT system, then the procedures adopted by the company are described, from the training on the meaning of the system to the development of suppliers. Finally, the results before and after the first stage of implementation are given along with quantitative indicators and qualitative considerations regarding the evaluation of the experience.
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    Calcadista S.A.
    (Universidad ESAN. ESAN Ediciones, 1995-06-30) Graeff, Clóvis
    The board of directors of a family-owned company that concentrates 35% of the market for the production and distribution of sports and orthopedic footwear for children and young people, thanks to its quality and technology, must decide on an investment proposal aimed at replacing obsolete files, taking into account the profitability of the investment, not its size. Following its policies and considering that the amount of the investment exceeds 5% of its net worth, the company hires an external consulting firm to make the final decision of the board of directors possible by preparing the analytical approach to the investment. This case aims to convey an overview of the activities involved in the evaluation of a specific investment project. The focus is on the importance of sufficient theoretical foundation to solve other problems, which makes it possible to understand that the performance of a company can be intimately linked to an adequate evaluation of its investment projects. This, in turn, implies the importance of the quantitative aspect of the financial analytical process.