Propuesta de mejora en el sistema de costeo de producción de una empresa metalmecánica basado en la aplicación de herramientas y técnicas de ingeniería industrial que permita medir y controlar los costos de producción
Date
2020-10-27
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Pontificia Universidad Católica del Perú
Abstract
El presente proyecto de tesis ha sido desarrollado tomando como referencia, los
procesos de fabricación de una empresa del sector metalmecánico. La empresa
presentaba diversos problemas operativos y de gestión, los cuales dificultaban el control
y gestión de los costos de producción.
Por ello, y considerando que la empresa fabrica distintos tipos de productos y con
distintas particularidades, se seleccionó el tipo de producto y la familia de producto más
relevante a fin de ser estudiada a detalle.
El análisis consistió en realizar, inicialmente, una inspección visual de las distintas áreas
del proceso productivo, a fin de identificar la existencia de desorganización, desorden y
suciedad en cada una de ellas. Asimismo, se realizó un estudio de tiempos, a fin de
identificar los tiempos estándar de todo el proceso productivo del producto estudiado.
Por último, se realizó un diagrama de recorrido con el objetivo de identificar el recorrido
actual del proceso productivo. Posteriormente se seleccionaron las herramientas y
técnicas más apropiadas, que permitan mitigar y mejorar los problemas identificados y
que contribuyan en la realización de la propuesta de mejora en el sistema de costeo de
producción.
Posteriormente, se desarrolló la implementación de cada una de las herramientas y
técnicas; la aplicación de las 5s y la nueva distribución de maquinaria permitió la
reducción de 20 y 15 minutos aproximadamente en los tiempos de setup y traslado
respectivamente, además, la aplicación del estudio de tiempos permitió la
estandarización de las actividades. La aplicación en conjunto de las mejoras permitió el
desarrollo de la propuesta de mejora en el sistema de costeo de producción de la
empresa en estudio.
Finalmente, se desarrolló un análisis económico a fin de determinar la viabilidad y el
impacto económico de la implementación de dichas herramientas y técnicas, así como
de la propuesta de mejora en el sistema de costeo de producción. La inversión total del
proyecto fue de S/.85.214,99, y se espera un ahorro anual de S/.537.711,63; por otra
parte, los indicadores VAN y TIR fueron positivos, con valores de S/.375.674,10 y
60,82% respectivamente, afirmando así la rentabilidad de la implementación del
proyecto.
This thesis project was developed taking as reference the operational processes of a company that belongs to the metalworking sector. The company had several operational and management problems that made difficult the control and management of production costs. Therefore, and bearing in mind that the company manufactures different types of products and with different peculiarities. Were selected the most relevant type of product and product family to study then in detail. The analysis consisted in performing, initially, carrying out a visual inspection of the different areas of the production process, in order to identify the existence of disorganization, disorder and dirt in each of them. Likewise, a time study was carried out, in order to identify the standard times of the entire production process of the product studied. Finally, a route diagram was made in order to identify the current route of the production process. After that, were selected the most appropriate tools and techniques, which allow mitigating and improving the problems identified and contributing to the realization of the improvement proposal in the production costing system. Then, were made the implementation of each of the tools and techniques was developed; the application of the 5s and the new distribution of machinery, allowed the reduction of transit times and dead times, in addition, the application of the study of times allowed the standardization of activities. The joint application of the improvements allowed the development of the improvement proposal in the production costing system of the company under study. Finally, an economic analysis was developed in order to determine the feasibility and economic impact of the implementation of said tools and techniques, as well as the design of the improvement proposal in the production costing system. The total investment of the project was S/.85,214.99, and an annual saving of S/.537,711.63 is expected; on the other hand, the NPV and IRR indicators were positive, with values of S/.375,674.10 and 60.82% respectively, thus affirming the profitability of the project implementation.
This thesis project was developed taking as reference the operational processes of a company that belongs to the metalworking sector. The company had several operational and management problems that made difficult the control and management of production costs. Therefore, and bearing in mind that the company manufactures different types of products and with different peculiarities. Were selected the most relevant type of product and product family to study then in detail. The analysis consisted in performing, initially, carrying out a visual inspection of the different areas of the production process, in order to identify the existence of disorganization, disorder and dirt in each of them. Likewise, a time study was carried out, in order to identify the standard times of the entire production process of the product studied. Finally, a route diagram was made in order to identify the current route of the production process. After that, were selected the most appropriate tools and techniques, which allow mitigating and improving the problems identified and contributing to the realization of the improvement proposal in the production costing system. Then, were made the implementation of each of the tools and techniques was developed; the application of the 5s and the new distribution of machinery, allowed the reduction of transit times and dead times, in addition, the application of the study of times allowed the standardization of activities. The joint application of the improvements allowed the development of the improvement proposal in the production costing system of the company under study. Finally, an economic analysis was developed in order to determine the feasibility and economic impact of the implementation of said tools and techniques, as well as the design of the improvement proposal in the production costing system. The total investment of the project was S/.85,214.99, and an annual saving of S/.537,711.63 is expected; on the other hand, the NPV and IRR indicators were positive, with values of S/.375,674.10 and 60.82% respectively, thus affirming the profitability of the project implementation.
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Estudio de tiempos, Producción--Control de procesos, Industria metalmecánica
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