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The present thesis is based on a project conducted within 3B-the fibreglass company, which aimed to develop a manual for the management of production costs. The objective of this thesis is to critically reflect on this project, its context, its developments and the surrounding costing practices.
First of all, the culture and structure of the company influence the development of the project. Indeed, the lean structure of the group and its values foster knowledge transfer among stakeholders. However, the international context of the company could have been a brake to the implementation of the project.
Moreover, the current costing practices of the company are analysed. It appears that they satisfactorily value the different production costs. As such, the implementation of alternative costing methods does not appear beneficial for the company. 
Furthermore, diverse stakeholders’ needs have been identified and classified in two categories. First, the needs for a better understanding of production costs. Second, the needs for a better understanding of the production process. These needs are addressed by the project, which consists in two main deliverables: a costing manual and a file for the elaboration of the annual prevision plan (Plan file). 
Finally, recommendations are put forward concerning the sustainment of the manual. Indeed, its deliverables have proven efficient: they now need to be further promoted in the company, so as to ensure that the knowledge they convey is effectively shared throughout the international group on a long-term basis.

3B-the fibreglass company --- production costs --- costing --- costing manual --- costing methods --- financial prevision --- technology --- production process --- glass fibre --- knowledge transmission. --- Sciences économiques & de gestion > Comptabilité & audit

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This book, consisting of 21 articles, including three review papers, written by research groups of experts in the field, considers recent research on reinforced polymer composites. Most of them relate to the fiber-reinforced polymer composites, which are a real hot topic in the field. Depending on the reinforcing fiber nature, such composites are divided into synthetic and natural fiber-reinforced ones. Synthetic fibers, such as carbon, glass, or basalt, provide more stiffness, while natural fibers, such as jute, flax, bamboo, kenaf, and others, are inexpensive and biodegradable, making them environmentally friendly. To acquire the benefits of design flexibility and recycling possibilities, natural reinforcers can be hybridized with small amounts of synthetic fibers to make them more desirable for technical applications. Elaborated composites have great potential as structural materials in automotive, marine and aerospace application, as fire resistant concrete, in bridge systems, as mechanical gear pair, as biomedical materials for dentistry and orthopedic application and tissue engineering, as well as functional materials such as proton-exchange membranes, biodegradable superabsorbent resins and polymer electrolytes.

Technology: general issues --- glass fibers --- surface modification --- polyethersulfone --- impregnation --- composite materials --- mechanical properties --- damping properties --- stability --- 3D printing --- composites --- DLP --- lignocellulose --- nanoindentation --- fiber-reinforced polymer --- natural fibers --- synthetic fibers --- PET fiber --- PP --- compatibility --- modification --- co-injection molding --- fiber reinforced plastics (FRP) --- fiber orientation distribution (FOD) --- micro-computerized tomography (μ-CT) scan technology --- bearing --- salt fog aging --- glass-flax hybrid coposites --- pinned joints --- failure modes --- polymer-matrix composites --- carbon fibers --- polysulfone --- rubber --- short jute fibers --- surface treatments --- scanning electron microscopy --- PVA --- CMC --- Na2CO3 --- film --- hydrogel mechanical properties --- nanocomposites --- double-network hydrogels --- polymer–nanoparticle interactions --- bamboo-plastic composites (BPCs) --- waste bamboo fibers --- chemical composition --- physico-mechanical properties --- thermal decomposition kinetics --- PEEK composites --- reinforcements --- self-lubricating bush --- friction and wear --- pin joints --- flat slab --- two-way shear --- carbon fiber reinforced polymers --- glass fiber reinforced polymers --- natural rubber --- maleated natural rubber --- palm stearin --- halloysite nanotubes --- heat treatment --- surface modification of staple carbon fiber --- natural rubber latex --- reinforcement mechanism --- dopamine --- rubber composite --- bifunctionally composite --- sulfonic acid based proton exchange membrane --- silica nanofiber --- mechanical stability --- high temperature fuel cell --- polyetherimide --- polycarbonate --- polyphenylene sulfone --- kenaf fibre --- glass fibre --- hybrid composites --- low velocity impact --- damage progression --- bamboo --- n/a --- poly (lactic acid) (PLA) --- wastes rubber --- recycling --- tensile properties --- polymer-nanoparticle interactions

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• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

This book, consisting of 21 articles, including three review papers, written by research groups of experts in the field, considers recent research on reinforced polymer composites. Most of them relate to the fiber-reinforced polymer composites, which are a real hot topic in the field. Depending on the reinforcing fiber nature, such composites are divided into synthetic and natural fiber-reinforced ones. Synthetic fibers, such as carbon, glass, or basalt, provide more stiffness, while natural fibers, such as jute, flax, bamboo, kenaf, and others, are inexpensive and biodegradable, making them environmentally friendly. To acquire the benefits of design flexibility and recycling possibilities, natural reinforcers can be hybridized with small amounts of synthetic fibers to make them more desirable for technical applications. Elaborated composites have great potential as structural materials in automotive, marine and aerospace application, as fire resistant concrete, in bridge systems, as mechanical gear pair, as biomedical materials for dentistry and orthopedic application and tissue engineering, as well as functional materials such as proton-exchange membranes, biodegradable superabsorbent resins and polymer electrolytes.

glass fibers --- surface modification --- polyethersulfone --- impregnation --- composite materials --- mechanical properties --- damping properties --- stability --- 3D printing --- composites --- DLP --- lignocellulose --- nanoindentation --- fiber-reinforced polymer --- natural fibers --- synthetic fibers --- PET fiber --- PP --- compatibility --- modification --- co-injection molding --- fiber reinforced plastics (FRP) --- fiber orientation distribution (FOD) --- micro-computerized tomography (μ-CT) scan technology --- bearing --- salt fog aging --- glass-flax hybrid coposites --- pinned joints --- failure modes --- polymer-matrix composites --- carbon fibers --- polysulfone --- rubber --- short jute fibers --- surface treatments --- scanning electron microscopy --- PVA --- CMC --- Na2CO3 --- film --- hydrogel mechanical properties --- nanocomposites --- double-network hydrogels --- polymer–nanoparticle interactions --- bamboo-plastic composites (BPCs) --- waste bamboo fibers --- chemical composition --- physico-mechanical properties --- thermal decomposition kinetics --- PEEK composites --- reinforcements --- self-lubricating bush --- friction and wear --- pin joints --- flat slab --- two-way shear --- carbon fiber reinforced polymers --- glass fiber reinforced polymers --- natural rubber --- maleated natural rubber --- palm stearin --- halloysite nanotubes --- heat treatment --- surface modification of staple carbon fiber --- natural rubber latex --- reinforcement mechanism --- dopamine --- rubber composite --- bifunctionally composite --- sulfonic acid based proton exchange membrane --- silica nanofiber --- mechanical stability --- high temperature fuel cell --- polyetherimide --- polycarbonate --- polyphenylene sulfone --- kenaf fibre --- glass fibre --- hybrid composites --- low velocity impact --- damage progression --- bamboo --- n/a --- poly (lactic acid) (PLA) --- wastes rubber --- recycling --- tensile properties --- polymer-nanoparticle interactions