Costos para la toma de decisiones. unidades defectuosas.

Abstract

Every company needs adequate discernment when finishing a production process, to know what to do at inopportune moments that arise in the production cycle, that is why this research addressed what treatment to apply when defective units are found in production. The objective of this research was to know which option is more favorable for the company when there are defective units at the end of a production cycle, without affecting the profitability of the organization. With a problem focused on industrial companies, because it is these types of companies that do not properly apply a good production process, leading to having defective units, delimiting the investigation to "How it can be beneficial to know what to do with the units defects obtained in the production cycle ”. This research focused on a non-experimental methodology, because the data used has no relevance to any particular company, the deductive method was implemented, since the data was analyzed, reaching a conclusion, facilitating the discernment of users. Consequently, it was possible to show that in the exercise carried out there were damaged units that came from the first production process, fulfilling that the best decision when presenting damaged units is to re-elaborate them in order to sell them as good units, since these do not meet quality standards, also verifying that it is essential to implement a historical monitoring of each production process.