Análisis de la cadena de producción de la compañía textil LH laboratorios de costura S.A.S de la ciudad de Barranquilla para un manejo eficiente de su gestión de costos
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Fecha
2022
Autores
Ortega Mier, Elmer José
Moreno Chávez, Saray Judith
Cardozo Martínez, Anderson Andrés
Varela Insignares, Elian José
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Ediciones Universidad Simón Bolívar
Facultad de Ingenierías
Facultad de Ingenierías
Resumen
Dada la actual importancia que se demanda para desarrollar un eficiente manejo de costos dentro de pequeñas, medianas y grandes compañías colombianas, se presenta el siguiente proyecto de investigación, el cual busca contribuir al planteamiento de un modelo de gestión de costos que permita el seguimiento adecuado y control de las desviaciones que se presenten dentro de la cadena de producción de la presente compañía textil colombiana seleccionada, denominada LH laboratorios de costura S.A.S ubicada en la ciudad de Barranquilla; con la finalidad de disminuir los costos contraproducentes que se puedan reflejar dado al ineficiente control de operaciones y estados de valor al capital de trabajo empleado.
Conocer el estado presente de los costos de una compañía permite determinar el resultado de ganancia o pérdida de las operaciones dentro de la misma, además, resulta ser una herramienta fundamental para la toma de decisiones. De modo que, este proyecto, está encaminado a estimar, asignar y controlar los costes de la Compañía LH en base al análisis de su cadena productiva. Dicho análisis determinará el planteamiento estratégico del diseño del patrón de gestión de costos a proponer, es decir, plantear el esquema de estandarización de procesos que generen valor agregado a su cadena productiva y su estrecha relación con los beneficios que trae el implementar un ajustado modelo de operaciones con los costos de la compañía LH.
A lo largo del proyecto, se realizó una búsqueda de conceptos relacionados al tema de investigación y de igual manera se presentó la metodología a usar para el desarrollo de este proyecto, el cual se encamina en la técnica de recopilación documental y recolección de datos, que ayudará a realizar un análisis sistemático de fichas de administración de costos documentados en la Compañía LH. De la misma manera se incluirá como forma de levantamiento de información el uso de encuestas para recolectar datos y registros de metodología de operación dentro de los talleres de confección de la compañía por parte de los operarios, para determinar las desviaciones se presentan dentro de la cadena productiva.
Given the current importance that is demanded to develop an efficient cost management within small, medium and large Colombian companies, the following research project is presented, which seeks to contribute to the approach of a cost management model that allows the proper monitoring and control of deviations that occur within the production chain of the present selected Colombian textile company, called LH sewing laboratories S. A.S located in the city of Barranquilla; in order to reduce the counterproductive costs that may be reflected due to the inefficient control of operations and statements of value to the working capital employed. Knowing the present state of the costs of a company allows one to determine the result of profit or loss of the operations within the same, in addition, it turns out to be a fundamental tool for decision making. Therefore, this project is aimed at estimating, allocating and controlling the costs of the LH Company based on the analysis of its production chain. This analysis will determine the strategic approach to the design of the cost management pattern to be proposed, that is, to propose the process standardization scheme that generates added value to its productive chain and its close relationship with the benefits that implementing an adjusted operations model brings to the costs of the LH Company. Throughout the project, a search for concepts related to the research topic was carried out and the methodology to be used for the development of this project was presented, which is based on the technique of documentary compilation and data collection, which will help to perform a systematic analysis of cost management records documented in the LH Company. In the same way, the use of surveys will be included as a form of information gathering to collect data and records of the operation methodology within the company's garment workshops by the operators, to determine the deviations that occur within the production chain.
Given the current importance that is demanded to develop an efficient cost management within small, medium and large Colombian companies, the following research project is presented, which seeks to contribute to the approach of a cost management model that allows the proper monitoring and control of deviations that occur within the production chain of the present selected Colombian textile company, called LH sewing laboratories S. A.S located in the city of Barranquilla; in order to reduce the counterproductive costs that may be reflected due to the inefficient control of operations and statements of value to the working capital employed. Knowing the present state of the costs of a company allows one to determine the result of profit or loss of the operations within the same, in addition, it turns out to be a fundamental tool for decision making. Therefore, this project is aimed at estimating, allocating and controlling the costs of the LH Company based on the analysis of its production chain. This analysis will determine the strategic approach to the design of the cost management pattern to be proposed, that is, to propose the process standardization scheme that generates added value to its productive chain and its close relationship with the benefits that implementing an adjusted operations model brings to the costs of the LH Company. Throughout the project, a search for concepts related to the research topic was carried out and the methodology to be used for the development of this project was presented, which is based on the technique of documentary compilation and data collection, which will help to perform a systematic analysis of cost management records documented in the LH Company. In the same way, the use of surveys will be included as a form of information gathering to collect data and records of the operation methodology within the company's garment workshops by the operators, to determine the deviations that occur within the production chain.
Descripción
Palabras clave
Cadena de producción, Análisis de cadenas de producción, Gestión de costos, Compañías textiles, Estrategias productivas, Production chain, Cost management, Textile companies, Production strategies
