Diseño de una mezcla optima de producción para aumentar la productividad de una empresa dedicada a la recuperación de materiales plásticos aplicando la contabilidad del Truput
Cargando...
Fecha
2021
Autores
Pulido Romero, José Daniel
Amaris Vargas, Jhon Jairo
Título de la revista
ISSN de la revista
Título del volumen
Editor
Ediciones Universidad Simón Bolívar
Facultad de Ingenierías
Facultad de Ingenierías
Resumen
Este estudio consiste en diseñar la mezcla optima de productos de una empresa que se dedica a recuperar materiales plásticos reciclados a partir de la teoría de restricciones y la contabilidad del truput, para el logro del objetivo del proyecto se estudió previamente la metodología de la teoría de restricciones y la aplicabilidad de la contabilidad del truput desde su creación hasta algunas compañías que lo han aplicado obteniendo resultados exitosos. La empresa en estudio maneja tres tipos de materiales, los cuales son, polipropileno, polietileno de alta densidad y polietileno soplado, estos son reciclados y al llegar a la compañía son procesados para ser vendidos nuevamente. En paso principal para el desarrollo fue realizar entrevistas con el encargado de administrar la empresa para obtener una idea general de la actividad de la compañía, así como sus procesos de producción, gastos operativos, precios de material reciclado, precios de ventas y volumen de productos. Para iniciar a aplicar la contabilidad del truput se realizaron análisis en el proceso de producción, y se tomaron los tiempos de cada operación con el fin de identificar los cuellos de botella del proceso en cada producto y luego realizar un análisis de la mezcla actual de los productos, la cual arroja buenos resultados ya que genera un margen de
utilidad de $6’164.000 y una productividad del 2,02, sin embargo se procedió a determinar una mejor mezcla con el fin de cambiar la secuencia en la programación de a producción y que esta lograra aumentar más los niveles de productividad, para ello fue necesario calcular el rendimiento de cada producto obteniendo como resultado que los materiales de polietileno soplado generan $84.000 / hora, los de polipropileno y polietilenos de alta densidad generan $156.000 / hora, de tal manera que en la mezcla propuesta se le dio prioridad a los de mayor rendimiento, con esta nueva mezcla de productos se obtuvieron mejores resultados, como una utilidad neta de $7’726.000 y así mismo aumento de la productividad del 2,28 lo cual quiere decir que hubo un aumento de $1’562.000 con respecto a la utilidad anterior y un aumento en la productividad del 26%.
This study consists of designing the optimal mix of products of a company that is dedicated to recovering recycled plastic materials from the theory of restrictions and accounting of the throughput, for the achievement of the objective of the project, the methodology of the theory of restrictions and the applicability of throughput accounting from its creation to some companies that have applied it obtaining successful results. The company under study handles three types of materials, which are polypropylene, high-density polyethylene and blown polyethylene, these are recycled and when they arrive at the company they are processed to be sold again. The main step for the development was to conduct interviews with the manager of the company to get a general idea of the activity of the company, as well as its production processes, operating expenses, prices of recycled material, sales prices and volume of products. To start applying throughput accounting, analyzes were carried out in the production process, and the times of each operation were taken in order to identify the bottlenecks of the process in each product and then carry out an analysis of the current mixture of the products. products, which yields good results since it generates a profit margin of $ 6,164,000 and a productivity of 2.02, however, a better mix was determined in order to change the sequence in the programming of production and that This would further increase productivity levels, for this it was necessary to calculate the performance of each product, obtaining as a result that blown polyethylene materials generate $ 84,000 / hour, those of polypropylene and high-density polyethylene generate $ 156,000 / hour, in such a way that In the proposed mix, priority was given to those with the highest performance, with this new mix of products, better results were obtained, such as a utility net of $ 7'726,000 and also an increase in productivity of 2.28 which means that there was an increase of $ 1,562,000 compared to the previous profit and an increase in productivity of 26%.
This study consists of designing the optimal mix of products of a company that is dedicated to recovering recycled plastic materials from the theory of restrictions and accounting of the throughput, for the achievement of the objective of the project, the methodology of the theory of restrictions and the applicability of throughput accounting from its creation to some companies that have applied it obtaining successful results. The company under study handles three types of materials, which are polypropylene, high-density polyethylene and blown polyethylene, these are recycled and when they arrive at the company they are processed to be sold again. The main step for the development was to conduct interviews with the manager of the company to get a general idea of the activity of the company, as well as its production processes, operating expenses, prices of recycled material, sales prices and volume of products. To start applying throughput accounting, analyzes were carried out in the production process, and the times of each operation were taken in order to identify the bottlenecks of the process in each product and then carry out an analysis of the current mixture of the products. products, which yields good results since it generates a profit margin of $ 6,164,000 and a productivity of 2.02, however, a better mix was determined in order to change the sequence in the programming of production and that This would further increase productivity levels, for this it was necessary to calculate the performance of each product, obtaining as a result that blown polyethylene materials generate $ 84,000 / hour, those of polypropylene and high-density polyethylene generate $ 156,000 / hour, in such a way that In the proposed mix, priority was given to those with the highest performance, with this new mix of products, better results were obtained, such as a utility net of $ 7'726,000 and also an increase in productivity of 2.28 which means that there was an increase of $ 1,562,000 compared to the previous profit and an increase in productivity of 26%.
Descripción
Palabras clave
Truput, Costo totalmente variable, Productividad, Mezcla optima, Utilidad neta, Gastos operacionales, Inventario, Rendimiento, Producción, Teoría de restricciones