Diseño de un sistema de información gerencial para las unidades comercializadoras del sector pesquero de la ciudad de Riohacha, basado en la contabilidad del Throughput
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Fecha
2017
Autores
Bueno Mejía, Ender
Gámez Gámez, Alfredo
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Ediciones Universidad Simón Bolívar
Facultad de Ingenierías
Facultad de Ingenierías
Resumen
Profundizar las investigaciones sobre las características organizacionales y con ella la implementación de herramientas gerenciales, ayudan al desarrollo de las organizaciones micro empresariales. En este sentido se desarrollan esquemas en las unidades productivas pesqueras de la ciudad de Riohacha y se establecen análisis del sistema tradicional de costo
con un instrumento de gestión organizacional llamada "Contabilidad Throughput", creando nuevos paradigmas aplicado a las microempresas del sector pesquero. En el análisis del sistema tradicional y los métodos de gestión empresarial basada en la Contabilidad Throughput, se observan cambios significativos en la toma de decisiones, fundamentalmente por el análisis de las restricciones existentes en la organización, el crecimiento del rendimiento y los valores agregados que se logran establecer a los productos. Es así como se demuestra las existencias de mecanismos para la toma de decisiones en las organizaciones, que no se tiene en el análisis de la contabilidad tradicional de costo, dejando a los líderes empresariales sin elementos que permitan el logro de mayores rendimientos en su
organización. Las organizaciones pertenecientes al sector pesquero con el nuevo esquema organizacional propuesto y la puesta en marcha del sistema de gestión basado en la contabilidad Throughput, se introducen en los nuevos paradigmas tecnológicos, que según Go]dratt (1990)"Cambian las bases de las competencias en el mundo", es así como el mercado torna un rumbo, desde el punto de vista de la oferta y la demanda, debido a que las organizaciones no producirán con base a un análisis de costos unitarios bajo el sistema tradicional, sino más bien basado en un rendimiento que permita establecer las acciones a seguir acorde a las decisiones que se tomen del rendimiento: Throughput = Precio - Costos
Variables. Es esta herramienta la que transforma las formas de actuar de los Gerentes y directivos empresariales del sector, al encontrar que el nuevo esquema de la contabilidad Throughput tiene como costos variables prioritario a la materia prima y en algunos casos costos que jueguen un papel primordial en ella, mientras el sistema tradicional incluye renglones como por ejemplo, la mano de obra. Por otro lado desde el punto de vista del mercado, no se trata de ofertar lo que aparentemente más se vende, sino lo que más genere rendimiento así las proporciones del monto vendido sea menor en volúmenes.
Deeper researches about the organizational features and at the same time the implementation of managerial tools help to the development of the micro-cornpanies. Considering this are developed schemes for fishery productive units in Riohacha and are established analysis of the traditional costs systern with a new organizational tool called "Throughput Accountancy'', creating new paradigms enrolled in the micro companies in the fishery field in Riohacha. During the analysis of the traditional system and the organizational system based in the Throughput Accountancy there are rernarkable changes in the management and the making decisions process, due to the awareness of the restrictions present in the organization, tbe growth of the performance and the benefit established to each product. In this way is demonstrated the existence of more rnechanisms in the process of making decisions inside of organizations that norrnally are not considered in the traditional accountancy based on costs, that does not allow leaders to perceive elements that might represent an opportunity to find higher results in their organizations. Organizations belonging to the fishery field operating with the proposed managerial scheme and the development of an operation system based in throughput accountancy are introduced to new technological paradigm that, according to Goldratt(l 990), changes the basis of the competences in the world; is in this way how the rnarket takes a course, from the perception of the supply and the demand; this, because organizations will not produce based on a unitary cost analysis under the traditional system, but based in a performance that allows to stablish the actions to follow according to the decisions based on that performance: Throughput= price - variable costs Is this tool the one that transforms the way of acting of managers of the field, at realizing that the scheme of the Throughput accountancy has as priority the raw material and in sorne cases costs that represent an important role in the company, while the traditional system includes fields such as the workforce. On the other hand, analyzing from the point of view of the market, it is not only about offering what is sold the most, but what is more though quantities in volume are lower.
Deeper researches about the organizational features and at the same time the implementation of managerial tools help to the development of the micro-cornpanies. Considering this are developed schemes for fishery productive units in Riohacha and are established analysis of the traditional costs systern with a new organizational tool called "Throughput Accountancy'', creating new paradigms enrolled in the micro companies in the fishery field in Riohacha. During the analysis of the traditional system and the organizational system based in the Throughput Accountancy there are rernarkable changes in the management and the making decisions process, due to the awareness of the restrictions present in the organization, tbe growth of the performance and the benefit established to each product. In this way is demonstrated the existence of more rnechanisms in the process of making decisions inside of organizations that norrnally are not considered in the traditional accountancy based on costs, that does not allow leaders to perceive elements that might represent an opportunity to find higher results in their organizations. Organizations belonging to the fishery field operating with the proposed managerial scheme and the development of an operation system based in throughput accountancy are introduced to new technological paradigm that, according to Goldratt(l 990), changes the basis of the competences in the world; is in this way how the rnarket takes a course, from the perception of the supply and the demand; this, because organizations will not produce based on a unitary cost analysis under the traditional system, but based in a performance that allows to stablish the actions to follow according to the decisions based on that performance: Throughput= price - variable costs Is this tool the one that transforms the way of acting of managers of the field, at realizing that the scheme of the Throughput accountancy has as priority the raw material and in sorne cases costs that represent an important role in the company, while the traditional system includes fields such as the workforce. On the other hand, analyzing from the point of view of the market, it is not only about offering what is sold the most, but what is more though quantities in volume are lower.
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Palabras clave
Contabilidad de costos, Restricciones, Rendimientos, Contabilidad Throughput, Cost Accounting, Yields, Constraints, Accounting Throughput