Determinar los costos comprimidos en la fabricación de muebles de la empresa Ebanistería Josué.

Abstract

The administration of production has been transcendent for the development of the competitiveness of companies, its application was born with the Critical Path Method (CPM) and the Technical Evaluation and Review Program (PERT) in the manufacture of missiles during the War. Cold, but it evolved to the point that it is currently applied in different lines of business. The compressed cost method has been used to reduce the duration of a process / project by allocating extra resources in the activities of the critical path, or in its effect, compensating the delays that may arise. It was found that there are precedents for the application of these methods in some Machalean SMEs, and in turn the opportunity to do so was identified in Ebanistería Josué, a family business dedicated to the manufacture of shelves that constantly increases its demand and needs to make its process more competitive of production, the problem being: How do compressed costs allow managing delays in the shelf production process ?, to which the objective was to identify the cost represented by delays in activities by determining compressed costs for the optimization of shelf production. Through a study with descriptive methodology and using the bibliographic review, results were obtained that showed that through compressed costs, up to eight hours and thirty minutes of time can be compensated with an increase of $ 27.46 in cost.