Anonimo - Contabilidad Administrativa III

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}}\par}{\phpg\posx2490\pvpg\posy1724\absw961\absh746 \b \f20 \fs16 \cf0 \b \f20
\fs16 \cf0 Factores
\par}{\phpg\posx2490\pvpg\posy1724\absw961\absh746 \sl-210 \b \f20 \fs16 \cf0 cr
eativos
\par}{\phpg\posx2490\pvpg\posy1724\absw961\absh746 \sl-210 \b \f20 \fs16 \cf0 {\
b0 Investigacin }
\par}{\phpg\posx2490\pvpg\posy1724\absw961\absh746 \sl-210 \b \f20 \fs16 \cf0 {\
b0 Desarrollo }\par
}
{\phpg\posx5340\pvpg\posy1724\absw960\absh368 \b \f20 \fs16 \cf0 \fi120 \b \f20
\fs16 \cf0 Factores
\par}{\phpg\posx5340\pvpg\posy1724\absw960\absh368 \sl-210 \b \f20 \fs16 \cf0 el
ementales \par
}
{\phpg\posx3675\pvpg\posy2144\absw128\absh179 \f20 \fs16 \cf0 \f20 \fs16 \cf0 y
\par
}
{\phpg\posx2490\pvpg\posy2549\absw1264\absh179 \f20 \fs16 \cf0 \f20 \fs16 \cf0 C
onfiguracin de \par
}
{\phpg\posx2490\pvpg\posy2759\absw783\absh408 \f20 \fs16 \cf0 \f20 \fs16 \cf0 pr
oductos
\par}{\phpg\posx2490\pvpg\posy2759\absw783\absh408 \sl-255 \f20 \fs16 \cf0 proce
sos \par
}
{\phpg\posx3673\pvpg\posy2759\absw128\absh179 \f20 \fs16 \cf0 \f20 \fs16 \cf0 y
\par
}
{\phpg\posx8100\pvpg\posy1724\absw960\absh1151 \b \f20 \fs16 \cf0 \b \f20 \fs16
\cf0 Factores
\par}{\phpg\posx8100\pvpg\posy1724\absw960\absh1151 \sl-210 \b \f20 \fs16 \cf0 d
irectivos
\par}{\phpg\posx8100\pvpg\posy1724\absw960\absh1151 \sl-210 \par\b \f20 \fs16 \c
f0 {\b0 Planificacin }
\par}{\phpg\posx8100\pvpg\posy1724\absw960\absh1151 \sl-195 \b \f20 \fs16 \cf0 {
\b0 Organizacin }
\par}{\phpg\posx8100\pvpg\posy1724\absw960\absh1151 \sl-255 \b \f20 \fs16 \cf0 {

\b0 Control }\par
}
{\phpg\posx2100\pvpg\posy3644\absw765\absh179 \f20 \fs16 \cf0 \f20 \fs16 \cf0 Ma
teriales \par
}
{\phpg\posx3495\pvpg\posy3644\absw568\absh179 \f20 \fs16 \cf0 \f20 \fs16 \cf0 En
erga \par
}
{\phpg\posx4815\pvpg\posy3644\absw568\absh179 \f20 \fs16 \cf0 \f20 \fs16 \cf0 Ca
pital \par
}
{\phpg\posx6090\pvpg\posy3644\absw600\absh179 \f20 \fs16 \cf0 \f20 \fs16 \cf0 Tr
abajo \par
}
{\phpg\posx7290\pvpg\posy3644\absw871\absh179 \f20 \fs16 \cf0 \f20 \fs16 \cf0 In
formacin \par
}
{\phpg\posx8760\pvpg\posy3644\absw796\absh179 \f20 \fs16 \cf0 \f20 \fs16 \cf0 Te
cnologa \par
}
{\phpg\posx1305\pvpg\posy4438\absw8953\absh2194 \f10 \fs17 \cf0 \f10 \fs17 \cf0
Output o salidas: son los productos obtenidos o servicios prestados. Se produce
n tambin ciertos
\par}{\phpg\posx1305\pvpg\posy4438\absw8953\absh2194 \sl-240 \f10 \fs17 \cf0 pro
ductos no deseados (residuos, contaminacin, etc.).
\par}{\phpg\posx1305\pvpg\posy4438\absw8953\absh2194 \sl-240 \f10 \fs17 \cf0 Ent
orno o medioambiente: son todos aquellos elementos que no forman parte de la fun
cin de
duccin pero que estn directa o indirectamente relacionados con ella. Existen dos
tipos:
orno genrico: todo aquello que rodea a la empresa o coincide con el entorno de la
empresa. Por
\par}{\phpg\posx1305\pvpg\posy4438\absw8953\absh2194 \sl-240 \f10 \fs17 \cf0 eje
mplo: afectan las polticas, condiciones legales, la tecnologa.
orno especfico: engloba al resto de departamentos de la empresa.
\par}{\phpg\posx1305\pvpg\posy4438\absw8953\absh2194 \sl-240 \f10 \fs17 \cf0 Ret
roalimentacin: es un mecanismo para conocer si se estn cumpliendo los objetivos.
\par}{\phpg\posx1305\pvpg\posy4438\absw8953\absh2194 \sl-300 \f10 \fs17 \cf0 Eje
mplo: hipermercados
\par}{\phpg\posx1305\pvpg\posy4438\absw8953\absh2194 \sl-240 \f10 \fs17 \cf0 Los
sistemas productivo s y sus caractersticas \par
}
{\phpg\posx1395\pvpg\posy7378\absw779\absh196 \f10 \fs17 \cf0 \f10 \fs17 \cf0 Si
stema \par
}
{\phpg\posx1395\pvpg\posy8203\absw714\absh196 \f10 \fs17 \cf0 \f10 \fs17 \cf0 Re
nault \par
}
{\phpg\posx1395\pvpg\posy9073\absw925\absh196 \f10 \fs17 \cf0 \f10 \fs17 \cf0 Cr
uz Roja \par
}
{\phpg\posx1395\pvpg\posy9808\absw1004\absh196 \f10 \fs17 \cf0 \f10 \fs17 \cf0 L
as Tinajas \par
}
Entradas principales
\par}{\phpg\posx2700\pvpg\posy7378\absw1784\absh2383 \sl-292 \par\f10 \fs17 \cf0

Acero, vidrio,
\par}{\phpg\posx2700\pvpg\posy7378\absw1784\absh2383 \sl-240 \f10 \fs17 \cf0 tra
bajadores,
\par}{\phpg\posx2700\pvpg\posy7378\absw1784\absh2383 \sl-240 \f10 \fs17 \cf0 dir
ectivos, ...
Edificios,
\par}{\phpg\posx2700\pvpg\posy7378\absw1784\absh2383 \sl-240 \f10 \fs17 \cf0 amb
ulatorios,
\par}{\phpg\posx2700\pvpg\posy7378\absw1784\absh2383 \sl-240 \f10 \fs17 \cf0 per
sonas, ...
Carne, personas, . \par
}
Actividad de
nsformacin
Montaje de
\par}{\phpg\posx4695\pvpg\posy7258\absw1303\absh1154 \sl-240 \f10 \fs17 \cf0 aut
omviles \par
}
{\phpg\posx1395\pvpg\posy10783\absw210\absh196 \f10 \fs17 \cf0 \f10 \fs17 \cf0 I
C \par
}
Aulas, material
\par}{\phpg\posx2700\pvpg\posy10543\absw1573\absh628 \sl-240 \f10 \fs17 \cf0 div
erso, personal,
fesores, ... \par
}
Diagnstico, ciruga,
\par}{\phpg\posx4695\pvpg\posy8953\absw1798\absh2167 \sl-240 \f10 \fs17 \cf0 reh
abilitacin, ...
Preparacin de
\par}{\phpg\posx4695\pvpg\posy8953\absw1798\absh2167 \sl-240 \f10 \fs17 \cf0 ali
mentos
Clases en aulas,
\par}{\phpg\posx4695\pvpg\posy8953\absw1798\absh2167 \sl-240 \f10 \fs17 \cf0 lec
turas, anlisis
\par}{\phpg\posx4695\pvpg\posy8953\absw1798\absh2167 \sl-240 \f10 \fs17 \cf0 con
los alumnos,
\par}{\phpg\posx4695\pvpg\posy8953\absw1798\absh2167 \sl-240 \f10 \fs17 \cf0 uso
de biblioteca \par
}
Acontecimientos
\par}{\phpg\posx6675\pvpg\posy7258\absw1827\absh3800 \sl-240 \f10 \fs17 \cf0 for
tuitos
\par}{\phpg\posx6675\pvpg\posy7258\absw1827\absh3800 \sl-345 \f10 \fs17 \cf0 Nue
vos reglamentos
\par}{\phpg\posx6675\pvpg\posy7258\absw1827\absh3800 \sl-240 \f10 \fs17 \cf0 gub
ernamentales,
\par}{\phpg\posx6675\pvpg\posy7258\absw1827\absh3800 \sl-240 \f10 \fs17 \cf0 men
os automviles
\par}{\phpg\posx6675\pvpg\posy7258\absw1827\absh3800 \sl-240 \f10 \fs17 \cf0 com
petencia
\par}{\phpg\posx6675\pvpg\posy7258\absw1827\absh3800 \sl-270 \f10 \fs17 \cf0 Dis
minucin de los
\par}{\phpg\posx6675\pvpg\posy7258\absw1827\absh3800 \sl-240 \f10 \fs17 \cf0 pag
os por atencin
\par}{\phpg\posx6675\pvpg\posy7258\absw1827\absh3800 \sl-240 \f10 \fs17 \cf0 mdic
a
\par}{\phpg\posx6675\pvpg\posy7258\absw1827\absh3800 \sl-255 \f10 \fs17 \cf0 Aum
ento del precio
\par}{\phpg\posx6675\pvpg\posy7258\absw1827\absh3800 \sl-240 \f10 \fs17 \cf0 de
la carne, huelga
camareros
\par}{\phpg\posx6675\pvpg\posy7258\absw1827\absh3800 \sl-255 \f10 \fs17 \cf0 Prdi
da de libros en
\par}{\phpg\posx6675\pvpg\posy7258\absw1827\absh3800 \sl-240 \f10 \fs17 \cf0 bib
lioteca,
\par}{\phpg\posx6675\pvpg\posy7258\absw1827\absh3800 \sl-240 \f10 \fs17 \cf0 can
celacin curso
\par}{\phpg\posx6675\pvpg\posy7258\absw1827\absh3800 \sl-240 \f10 \fs17 \cf0 por
salud del
fesor \par
}
{\phpg\posx8670\pvpg\posy7258\absw988\absh412 \f10 \fs17 \cf0 \f10 \fs17 \cf0 Re
sultados
\par}{\phpg\posx8670\pvpg\posy7258\absw988\absh412 \sl-240 \f10 \fs17 \cf0 princ
ipales \par
}
{\phpg\posx8670\pvpg\posy8323\absw1064\absh196 \f10 \fs17 \cf0 \f10 \fs17 \cf0 A
utomviles \par
}
Personas sanas
Clientes satisfechos
\par}{\phpg\posx8670\pvpg\posy9193\absw1828\absh1951 \sl-240 \f10 \fs17 \cf0 que
desean regresar
Profesionales con
\par}{\phpg\posx8670\pvpg\posy9193\absw1828\absh1951 \sl-240 \f10 \fs17 \cf0 pre
paracin que
\par}{\phpg\posx8670\pvpg\posy9193\absw1828\absh1951 \sl-240 \f10 \fs17 \cf0 pue
den ser
tratados \par
}
{\phpg\posx1305\pvpg\posy12013\absw8698\absh1708 \b \f10 \fs17 \cf0 \b \f10 \fs1
7 \cf0 2. Objetivos y decisiones estratgicas
{\b0 La}{\b0 direccin}{\b0 o}{\b0 administracin}{\b0 de}{\b0 operaciones: }
{\b0 Estudia}{\b0 la}{\b0 toma}{\b0 racional}{\b0 de}{\b0 decisiones}{\b0
en}{\b0 el}{\b0 mbito}{\b0 del}{\b0 subsistema}{\b0 de}{\b0 operaciones}{\
b0 para}{\b0 lograr}{\b0 los }
{\b0 objetivos}{\b0 asignados. }
\cf0 \fi8145 {\b0 \fs12 1 }

{\b0 Los}{\b0 responsables}{\b0 de}{\b0 este}{\b0 subsistema}{\b0 orientan
}{\b0 sus}{\b0 decisiones}{\b0 a}{\b0 conseguir}{\b0 la}{\b0 mayor}{\b0 e
ficacia}{\b0
y }
\fi840 {\b0 \fs12 2 }
{\b0 eficiencia}{\b0
de}{\b0 la}{\b0 empresa}{\b0 y}{\b0 no}{\b0 a}{\b0
la}{\b0 optimizacin}{\b0 de}{\b0 una}{\b0 de}{\b0 sus}{\b0 partes. }
{\b0 Estrategia}{\b0 de}{\b0 operaciones: }\par
}
{\phpg\posx1305\pvpg\posy14587\absw91\absh351 \f10 \fs12 \cf0 \f10 \fs12 \cf0 1
\par}{\phpg\posx1305\pvpg\posy14587\absw91\absh351 \sl-240 \f10 \fs12 \cf0 2 \pa
r
}
La eficacia es el grado de cumplimiento de los objetivos de produccin, analizamos
los productos.
\par}{\phpg\posx1440\pvpg\posy14638\absw8982\absh412 \sl-240 \f10 \fs17 \cf0 La
eficiencia es el grado de cumplimiento de los objetivos de produccin al mnimo cost
o, analizamos \par
}
tanto inputs como outputs. La eficiencia engloba la eficacia. \par
}
ffd8ffe000104a46494600010100000100010000ffdb004300010101010101010101010101010101
01010101010101010101010101010101010101010101010101010101010101010101010101010101
010101010101010101ffdb0043010101010101010101010101010101010101010101010101010101
0101010101010101010101010101010101010101010101010101010101010101010101010101ffc0
001108034a025403012200021101031101ffc4001f00000105010101010101000000000000000001
02030405060708090a0bffc400b5100002010303020403050504040000017d010203000411051221
31410613516107227114328191a1082342b1c11552d1f02433627282090a161718191a2526272829
2a3435363738393a434445464748494a535455565758595a636465666768696a737475767778797a
0101010101010101010000000000000102030405060708090a0bffc400b511000201020404030407
05040400010277000102031104052131061241510761711322328108144291a1b1c109233352f015
6272d10a162434e125f11718191a262728292a35363738393a434445464748494a53545556575859
5a636465666768696a737475767778797a82838485868788898a92939495969798999aa2a3a4a5a6
00ffd9
}}\par}{\phpg\posx1305\pvpg\posy1318\absw9268\absh1924 \f10 \fs17 \cf0 \f10 \fs1
7 \cf0 Es un plan a largo plazo (L/P) para el subsistema de operaciones en el qu
e se recoge los objetivos a
\par}{\phpg\posx1305\pvpg\posy1318\absw9268\absh1924 \sl-240 \f10 \fs17 \cf0 log
rar y los cursos de accin para alcanzarlos.
Objetivos
\par}{\phpg\posx1305\pvpg\posy1318\absw9268\absh1924 \sl-240 \f10 \fs17 \cf0 Cos
to de la produccin: es el valor monetario de los bienes y servicios consumidos po
r la empresa en su
\par}{\phpg\posx1305\pvpg\posy1318\absw9268\absh1924 \sl-240 \f10 \fs17 \cf0 act
ividad de transformacin incluyendo los costos de la mano de obra (MO), de los mat
eriales y de los
\par}{\phpg\posx1305\pvpg\posy1318\absw9268\absh1924 \sl-240 \f10 \fs17 \cf0 cos
tos indirectos. En la reduccin de costos, las empresas pueden optar por:
\par}{\phpg\posx1305\pvpg\posy1318\absw9268\absh1924 \sl-240 \f10 \fs17 \cf0 Apr
ovechar los recursos existentes sin realizar nuevas inversiones.
\par}{\phpg\posx1305\pvpg\posy1318\absw9268\absh1924 \sl-240 \f10 \fs17 \cf0 Rea
lzando nuevas inversiones que mejoren la tecnologa. \par
}
{\phpg\posx1305\pvpg\posy3478\absw6493\absh412 \f10 \fs17 \cf0 \f10 \fs17 \cf0 R
educir los costos sin reducir la calidad.
\par}{\phpg\posx1305\pvpg\posy3478\absw6493\absh412 \sl-240 \f10 \fs17 \cf0 Aume
ntar la eficiencia mediante un indicador de eficiencia: productividad. \par
}
{\phpg\posx7830\pvpg\posy3667\absw91\absh135 \f10 \fs12 \cf0 \f10 \fs12 \cf0 3 \
par
}
La calidad: es la idoneidad o la adecuacin al uso, es decir, la bondad del produc
to definida por su valor,
\par}{\phpg\posx1305\pvpg\posy4258\absw9310\absh8849 \sl-240 \f10 \fs17 \cf0 pre
stigio y utilidad. Calidad es el conjunto de propiedades o caractersticas de un
producto o servicio
\par}{\phpg\posx1305\pvpg\posy4258\absw9310\absh8849 \sl-240 \f10 \fs17 \cf0 que
le confiere su aptitud para satisfacer unas necesidades expresadas o implcitas.
Los costos de la no
\par}{\phpg\posx1305\pvpg\posy4258\absw9310\absh8849 \sl-240 \f10 \fs17 \cf0 cal
idad consisten en el valor de los artculos defectuosos. Muchas empresas de servi
cios entienden por
\par}{\phpg\posx1305\pvpg\posy4258\absw9310\absh8849 \sl-240 \f10 \fs17 \cf0 la
calidad, conformidad interna o externa. Hablamos de conformidad interna cuando
se refiere a
\par}{\phpg\posx1305\pvpg\posy4258\absw9310\absh8849 \sl-240 \f10 \fs17 \cf0 asp
ectos de los servicios que el cliente no puede percibir; hablamos de conformidad
externa cuando se
\par}{\phpg\posx1305\pvpg\posy4258\absw9310\absh8849 \sl-225 \f10 \fs17 \cf0 ref
iere a los aspectos que el cliente si puede percibir.
\fi7515 {\fs12 4 }
rega: es la competencia basada en el tiempo que trata de lograr entregas rpidas
y entregas en
\par}{\phpg\posx1305\pvpg\posy4258\absw9310\absh8849 \sl-122 \f10 \fs17 \cf0 \fi
495 {\fs12 5 }
\par}{\phpg\posx1305\pvpg\posy4258\absw9310\absh8849 \sl-176 \f10 \fs17 \cf0 fec
ha .
Flexibilidad: es la habilidad de la empresa para desplegar y replegar de forma
eficiente y eficaz sus recursos
\par}{\phpg\posx1305\pvpg\posy4258\absw9310\absh8849 \sl-240 \f10 \fs17 \cf0 en
respuesta a condiciones cambiantes. Hay varios tipos:
\par}{\phpg\posx1305\pvpg\posy4258\absw9310\absh8849 \sl-240 \f10 \fs17 \cf0 Var
iaciones del mix de productos (precio, calidad, caractersticas,...).
\par}{\phpg\posx1305\pvpg\posy4258\absw9310\absh8849 \sl-240 \f10 \fs17 \cf0 Var
iaciones en el volumen de fabricacin.
\par}{\phpg\posx1305\pvpg\posy4258\absw9310\absh8849 \sl-240 \f10 \fs17 \cf0 Ser
vicio al cliente: es satisfacer las exigencias respecto al producto, informar, r
educir el riesgo, facilitar la
\par}{\phpg\posx1305\pvpg\posy4258\absw9310\absh8849 \sl-240 \f10 \fs17 \cf0 acc
in de compra y el trato con el cliente.
Decisiones
\par}{\phpg\posx1305\pvpg\posy4258\absw9310\absh8849 \sl-240 \f10 \fs17 \cf0 Segn
reas funcionales: existen 6 decisiones bsicas:
\par}{\phpg\posx1305\pvpg\posy4258\absw9310\absh8849 \sl-240 \f10 \fs17 \cf0 Pro
ducto: seleccin y diseo del producto o servicio. Cooperacin entre los departamento
s de
duccin y comercial.
ceso: es el diseo del proceso fsico de produccin (seleccin del tipo de proceso, tecn
ologa,
\par}{\phpg\posx1305\pvpg\posy4258\absw9310\absh8849 \sl-240 \f10 \fs17 \cf0 equ
ipos, distribucin en planta y anlisis del proceso). Agrupan las decisiones de dis
eo y seleccin del
ducto / proceso. Cooperacin entre los departamentos tcnico, comercial y de produc
cin.
\par}{\phpg\posx1305\pvpg\posy4258\absw9310\absh8849 \sl-240 \f10 \fs17 \cf0 Cap
acidad: determina cul es la capacidad adecuada de produccin. Para conocerla neces
itamos
ocer los pronsticos de la demanda a corto, medio y largo plazo (dimensionamiento
y localizacin,
\par}{\phpg\posx1305\pvpg\posy4258\absw9310\absh8849 \sl-240 \f10 \fs17 \cf0 ele
ccin de equipos, etc. ).
\par}{\phpg\posx1305\pvpg\posy4258\absw9310\absh8849 \sl-240 \f10 \fs17 \cf0 Fue
rza de trabajo: relativas al factor trabajo o mano de obra (MO) (disear las tarea
s, estudio del
bajo, determinacin de las necesidades de personal, asignacin de personal, medicin y
el control de
productividad, etc.).
\par}{\phpg\posx1305\pvpg\posy4258\absw9310\absh8849 \sl-240 \f10 \fs17 \cf0 Cal
idad: gran parte de la calidad depende del departamento de produccin (adquisicion
es de factores,
\par}{\phpg\posx1305\pvpg\posy4258\absw9310\absh8849 \sl-240 \f10 \fs17 \cf0 ela
boracin y almacenamiento).
\par}{\phpg\posx1305\pvpg\posy4258\absw9310\absh8849 \sl-240 \f10 \fs17 \cf0 Inv
entarios: es un activo importante para el departamento de produccin cuya gestin de
be ser
\par}{\phpg\posx1305\pvpg\posy4258\absw9310\absh8849 \sl-240 \f10 \fs17 \cf0 coo
rdinada por los departamentos comercial, de produccin y de aprovisionamiento. Mu
chas decisiones
\par}{\phpg\posx1305\pvpg\posy4258\absw9310\absh8849 \sl-240 \f10 \fs17 \cf0 sob
re inventarios dependen del programa de produccin.
Segn niveles de alcance: existen 2 tipos de decisiones:
\par}{\phpg\posx1305\pvpg\posy4258\absw9310\absh8849 \sl-240 \f10 \fs17 \cf0 Tcti
cas o de funcionamiento: comprometen a la empresa a corto plazo (C/P). Se refie
ren a la mejor
\par}{\phpg\posx1305\pvpg\posy4258\absw9310\absh8849 \sl-240 \f10 \fs17 \cf0 uti
lizacin de los factores corrientes dentro de una estructura diseada para obtener l
a mxima
\par}{\phpg\posx1305\pvpg\posy4258\absw9310\absh8849 \sl-240 \f10 \fs17 \cf0 efi
ciencia. Se concreta en el Programa de Produccin. Este programa recoge la distr
ibucin de las \par
}
\par
}
La productividad mide, para un tiempo determinado, la relacin entre produccin obte
nida y cantidad \par
}
de factores empleados. \par
}
r
}
Una entrega es rpida si el periodo entre la solicitud y la entrega es corta.
\par}{\phpg\posx1440\pvpg\posy14878\absw6764\absh398 \sl-225 \f10 \fs17 \cf0 Una
entrega es en fecha si la entrega de un pedido es en la fecha acordada. \par
}
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01010101010101010101010101010101010101010101010101010101010101010101010101010101
010101010101010101ffdb0043010101010101010101010101010101010101010101010101010101
0101010101010101010101010101010101010101010101010101010101010101010101010101ffc0
001108034a025403012200021101031101ffc4001f00000105010101010101000000000000000001
02030405060708090a0bffc400b5100002010303020403050504040000017d010203000411051221
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2a3435363738393a434445464748494a535455565758595a636465666768696a737475767778797a
0101010101010101010000000000000102030405060708090a0bffc400b511000201020404030407
05040400010277000102031104052131061241510761711322328108144291a1b1c109233352f015
6272d10a162434e125f11718191a262728292a35363738393a434445464748494a53545556575859
5a636465666768696a737475767778797a82838485868788898a92939495969798999aa2a3a4a5a6
00ffd9
}}\par}{\phpg\posx1305\pvpg\posy1318\absw9268\absh11536 \f10 \fs17 \cf0 \f10 \fs
17 \cf0 capacidades productivas de los distintos factores entre los diferentes p
roductos, as como la ordenacin
el tiempo de los procesos. Se intenta responder a las siguientes preguntas: - e
n qu momento
\par}{\phpg\posx1305\pvpg\posy1318\absw9268\absh11536 \sl-240 \f10 \fs17 \cf0 he
mos de producir?; - con qu equipo hemos de producir?; - con qu mano de obra producir
emos?.
\par}{\phpg\posx1305\pvpg\posy1318\absw9268\absh11536 \sl-240 \f10 \fs17 \cf0 Es
tratgicas o de diseo: comprometen a la empresa por mucho tiempo y se encuadran den
tro de la
\par}{\phpg\posx1305\pvpg\posy1318\absw9268\absh11536 \sl-240 \f10 \fs17 \cf0 es
trategia general de la empresa . Para estas decisiones debemos tener en cuenta
factores internos y
\par}{\phpg\posx1305\pvpg\posy1318\absw9268\absh11536 \sl-240 \f10 \fs17 \cf0 ex
ternos. Son decisiones de carcter estructural difcilmente reversibles y a largo p
lazo (L/P).
\par}{\phpg\posx1305\pvpg\posy1318\absw9268\absh11536 \sl-135 \f10 \fs17 \cf0 \f
i3375 {\fs12 6 }
tecnologa es el proceso empleado por las empresas para convertir las entradas
en resultados.
\par}{\phpg\posx1305\pvpg\posy1318\absw9268\absh11536 \sl-240 \f10 \fs17 \cf0 To
dos los procesos de produccin tienen una tecnologa. La seleccin de tecnologa por pa
rte de las
\par}{\phpg\posx1305\pvpg\posy1318\absw9268\absh11536 \sl-240 \f10 \fs17 \cf0 em
presas es una cuestin que tiene importantes repercusiones.
\par}{\phpg\posx1305\pvpg\posy1318\absw9268\absh11536 \sl-270 \par\f10 \fs17 \cf
0 {\b 3.}{\b La}{\b tecnologa }
gestin de la innovacin
innovacin es la creacin y desarrollo de nuevas ideas. Las empresas que deseen so
brevivir y
\par}{\phpg\posx1305\pvpg\posy1318\absw9268\absh11536 \sl-240 \f10 \fs17 \cf0 pr
ogresar deben adaptarse con rapidez a los cambios ambientales o incluso provocar
modificaciones
\par}{\phpg\posx1305\pvpg\posy1318\absw9268\absh11536 \sl-240 \f10 \fs17 \cf0 qu
e les favorezcan. La innovacin es una actitud, una capacidad de mejora del propi
o producto
\par}{\phpg\posx1305\pvpg\posy1318\absw9268\absh11536 \sl-240 \f10 \fs17 \cf0 me
diante la adaptacin de los procesos existentes y la organizacin de los nuevos des
arrollos
\par}{\phpg\posx1305\pvpg\posy1318\absw9268\absh11536 \sl-240 \f10 \fs17 \cf0 te
cnolgicos que le sean aplicables.
0 La innovacin tecnolgica es una de las fuentes ms importantes para explicar, en pr
imer lugar, los
\par}{\phpg\posx1305\pvpg\posy1318\absw9268\absh11536 \sl-240 \f10 \fs17 \cf0 ca
mbios que se producen en la cuota de mercado de las empresas competidoras y, en
segundo lugar,
ta innovacin tecnolgica es el factor ms frecuente en la desaparicin de las posicione
s
\par}{\phpg\posx1305\pvpg\posy1318\absw9268\absh11536 \sl-240 \f10 \fs17 \cf0 co
nsolidadas.
0 La gestin de la tecnologa
\par}{\phpg\posx1305\pvpg\posy1318\absw9268\absh11536 \sl-240 \f10 \fs17 \cf0 Se
encarga de la aplicacin y difusin de las tecnologas o innovaciones ya existentes.
\par}{\phpg\posx1305\pvpg\posy1318\absw9268\absh11536 \sl-240 \f10 \fs17 \cf0 El
surgimiento de tecnologas avanzadas de produccin (AMT) permite a los gerentes uti
lizar los
\par}{\phpg\posx1305\pvpg\posy1318\absw9268\absh11536 \sl-240 \f10 \fs17 \cf0 or
denadores para integrar el marketing, la fabricacin, el control de inventarios, e
l manejo de materiales
\par}{\phpg\posx1305\pvpg\posy1318\absw9268\absh11536 \sl-240 \f10 \fs17 \cf0 y
el control de la calidad en una operacin continua.
0 Las AMT responden mejor y ms rpidamente a las necesidades y preferencias de los
clientes sin incidir
\par}{\phpg\posx1305\pvpg\posy1318\absw9268\absh11536 \sl-240 \f10 \fs17 \cf0 al
armantemente en los costos. Al poder contar con mquinas de mltiples usos es posib
le utilizar la
pacidad ociosa de la fabricacin de un producto para fabricar otro. De este modo
se pueden
nseguir conjuntamente los objetivos de costos, calidad, flexibilidad y fiabilida
d en las entregas gracias
i3645 {\fs12 7 }
concepto de economas de integracin .
\par}{\phpg\posx1305\pvpg\posy1318\absw9268\absh11536 \sl-240 \f10 \fs17 \cf0 To
da actividad de produccin:
\par}{\phpg\posx1305\pvpg\posy1318\absw9268\absh11536 \sl-240 \f10 \fs17 \cf0 Ex
ige la utilizacin de una serie de factores productivos. Esta utilizacin puede dar
lugar a la
struccin fsica de stos, a su transformacin o simplemente a la inmovilizacin del facto
r.
\par}{\phpg\posx1305\pvpg\posy1318\absw9268\absh11536 \sl-240 \f10 \fs17 \cf0 Re
quiere el sacrificio de una serie de factores de produccin.
0 Todo costo de producir un bien o un servicio viene expresado por el valor de l

os factores que hemos
\par}{\phpg\posx1305\pvpg\posy1318\absw9268\absh11536 \sl-240 \f10 \fs17 \cf0 ap
licado en el proceso de produccin.
costo se genera como consecuencia de un consumo, lo que quiere decir, sin consu
mo no hay costo.
costo se define como la expresin monetaria de los consumos de factores aplicados
a la actividad
oductiva, es decir, el valor de las cantidades de factores incorporadas al proce
so productivo.
0 Clasificacin
\par}{\phpg\posx1305\pvpg\posy1318\absw9268\absh11536 \sl-240 \f10 \fs17 \cf0 At
endiendo a la naturaleza de los factores que los originan.
gn la certeza de la vinculacin del consumo de los factores a los productos:
\par}{\phpg\posx1305\pvpg\posy1318\absw9268\absh11536 \sl-240 \f10 \fs17 \cf0 Co
stos directos: son aquellos que se vinculan al proceso de transformacin de produc
tos concretos de
\par}{\phpg\posx1305\pvpg\posy1318\absw9268\absh11536 \sl-240 \f10 \fs17 \cf0 fo
rma cierta y precisa, sin necesidad de aplicar criterios de reparto. Ejemplo: M
P, energa de una
\par}{\phpg\posx1305\pvpg\posy1318\absw9268\absh11536 \sl-240 \f10 \fs17 \cf0 mqu
ina concreta,...
stos indirectos: son aquellos que afectan al proceso en su conjunto sin que sea
fcil determinar en
\par}{\phpg\posx1305\pvpg\posy1318\absw9268\absh11536 \sl-240 \f10 \fs17 \cf0 qu
medida participan en cada producto. Ejemplo: la energa elctrica, el seguro de la
empresa, ... \par
}
\par
}
Un proceso empleado son las habilidades, tcnicas, procedimientos, materiales y si
stemas utilizados \par
}
para realizar un trabajo. \par
}
\par
}
Estas economas combinan el concepto de economas de escala y economas de gama \par
}
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0101010101010101010101010101010101010101010101010101010101010101010101010101ffc0
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6272d10a162434e125f11718191a262728292a35363738393a434445464748494a53545556575859
5a636465666768696a737475767778797a82838485868788898a92939495969798999aa2a3a4a5a6
00ffd9
17 \cf0 Atendiendo a la certeza del clculo de su costo de oportunidad:
stos explcitos: es el costo de aquellos factores que la empresa contrata del exte
rior y cuyo costo de
\par}{\phpg\posx1305\pvpg\posy1618\absw9283\absh11158 \sl-240 \f10 \fs17 \cf0 op
ortunidad viene dado por el precio que ha pagado por l.
stos implcitos: es el costo de los factores que son propiedad de la empresa y que
se consumen en el
oceso de transformacin. Aqu, el costo de oportunidad es el costo de mercado que l
a empresa
\par}{\phpg\posx1305\pvpg\posy1618\absw9283\absh11158 \sl-240 \f10 \fs17 \cf0 te
ndra que pagar si quisiera adquirirlos a terceros.
0 {\b 4.}{\b El}{\b costo }
ncepto
\par}{\phpg\posx1305\pvpg\posy1618\absw9283\absh11158 \sl-240 \f10 \fs17 \cf0 At
endiendo a su variabilidad respecto al volumen de produccin:
stos fijos (CF): son aquellos que dentro de una determinada estructura de produc
cin y para un
\par}{\phpg\posx1305\pvpg\posy1618\absw9283\absh11158 \sl-240 \f10 \fs17 \cf0 pe
riodo de tiempo fijado permanecen invariables respecto al volumen de produccin (v
olumen
oducido). Ejemplo: amortizacin de la maquinaria, un alquiler, el seguro, vi gila
nte nocturno, ...
stos variables (CV): es el equivalente monetario de los consumos de factores que
varan en funcin
l volumen producido o del tiempo de transformacin. Ejemplo: consumo de agua, luz
y/o telfono,
\par}{\phpg\posx1305\pvpg\posy1618\absw9283\absh11158 \sl-240 \f10 \fs17 \cf0 MP
, MO (siempre que se pague en funcin de las horas trabajadas), ...
costo total (CT) es el equivalente monetario de todos los factores consumidos e
n la obtencin del bien
\par}{\phpg\posx1305\pvpg\posy1618\absw9283\absh11158 \sl-240 \f10 \fs17 \cf0 o
servicio, es decir, es la suma de los costos fijos y los variables: CT = CF + C
V
\par}{\phpg\posx1305\pvpg\posy1618\absw9283\absh11158 \sl-300 \f10 \fs17 \cf0 Pr
oceso de transformacin del costo
costo se forma mediante un proceso de agregacin en el que, a partir del costo bsi
co o directo y
diante sucesivas adiciones, se llega al costo total.
0 Las fases del proceso de formacin del costo son cuatro:
i1980 {\fs12 8 }
sto bsico o directo : es aquel costo de aquellos elementos cuya medida de vincula
cin a cada
oducto puede conocerse con exactitud (MP, MO directa, energa, ...).
i3870 {\fs12 9 }
\par}{\phpg\posx1305\pvpg\posy1618\absw9283\absh11158 \sl-176 \f10 \fs17 \cf0 +
Costos indirectos o generales industriales : son aquellos que no estn vinculados
a ningn producto
particular sino que afectan a todo el proceso productivo en su conjunto (maquin
aria, alquiler, ...).
\par}{\phpg\posx1305\pvpg\posy1618\absw9283\absh11158 \sl-240 \f10 \fs17 \cf0 =
Costo industrial: es la suma del costo directo y el indirecto.
Costos generales de comercializacin: son los costos necesarios para que la produc
cin pueda ser
\par}{\phpg\posx1305\pvpg\posy1618\absw9283\absh11158 \sl-240 \f10 \fs17 \cf0 of
recida en el mercado. Ejemplo: campaa de publicidad, transporte, promocin, ...
i2415 {\fs12 10 }
Costos de administracin : son costos ocasionados por servicios, personal u rgano
s que no estn
pecficamente dedicados a la produccin o a la venta. Ejemplo: el administrativo, e
l gerente, el
ntable, personal de limpieza, material de oficina, ...
Costos de explotacin: es la suma del costo industrial, los costos generales de co

mercializacin y los
stos de administracin.
i1815 {\fs12 11 }
Costos financieros : son los costos derivados de la utilizacin de recursos fina
ncieros, es decir,
\par}{\phpg\posx1305\pvpg\posy1618\absw9283\absh11158 \sl-240 \f10 \fs17 \cf0 in
tereses.
Costo total: es la suma de los costos de explotacin y los costos financieros.
0 Procesos productivos
\par}{\phpg\posx1305\pvpg\posy1618\absw9283\absh11158 \sl-240 \f10 \fs17 \cf0 Un
proceso productivo es el proceso de transformacin de unos elementos determinados
en un producto
\par}{\phpg\posx1305\pvpg\posy1618\absw9283\absh11158 \sl-240 \f10 \fs17 \cf0 o
en un servicio especfico. Esta transformacin se efecta mediante una actuacin humana
concreta
\par}{\phpg\posx1305\pvpg\posy1618\absw9283\absh11158 \sl-240 \f10 \fs17 \cf0 ut
ilizando determinados instrumentos de trabajo (maquinaria, herramientas, ...).
0 Mediante las estrategias de proceso, la empresa decide como efectuar la transf
ormacin de sus
\par}{\phpg\posx1305\pvpg\posy1618\absw9283\absh11158 \sl-240 \f10 \fs17 \cf0 re
cursos en bienes y/o servicios, siendo su objetivo encontrar un modo de producir
los que de lugar a las
ndiciones y especificaciones demandadas por los clientes, dentro de los lmites ma
rcados por las
stricciones financieras y directivas.
\par}{\phpg\posx1305\pvpg\posy1618\absw9283\absh11158 \sl-240 \f10 \fs17 \cf0 An
tes de tomar una decisin sobre el proceso productivo se ha de partir de una estim
acin de la
manda as como de informacin sobre la capacidad fsica de las operaciones. \par
}
r
}
Forma parte de la 1 fase.
\par}{\phpg\posx1440\pvpg\posy14413\absw2279\absh398 \sl-225 \f10 \fs17 \cf0 For
ma parte de la 2 fase. \par
}
0
\par}{\phpg\posx1305\pvpg\posy14827\absw175\absh338 \sl-225 \f10 \fs12 \cf0 11 \
par
}
Los costos generales de comercializacin y los costos de administracin forman parte
de la 3 fase.
\par}{\phpg\posx1515\pvpg\posy14878\absw8806\absh398 \sl-225 \f10 \fs17 \cf0 For
ma parte de la 4 fase. \par
}
ffd8ffe000104a46494600010100000100010000ffdb004300010101010101010101010101010101
01010101010101010101010101010101010101010101010101010101010101010101010101010101
010101010101010101ffdb0043010101010101010101010101010101010101010101010101010101
0101010101010101010101010101010101010101010101010101010101010101010101010101ffc0
001108034a025403012200021101031101ffc4001f00000105010101010101000000000000000001
02030405060708090a0bffc400b5100002010303020403050504040000017d010203000411051221
31410613516107227114328191a1082342b1c11552d1f02433627282090a161718191a2526272829
2a3435363738393a434445464748494a535455565758595a636465666768696a737475767778797a
0101010101010101010000000000000102030405060708090a0bffc400b511000201020404030407
05040400010277000102031104052131061241510761711322328108144291a1b1c109233352f015
6272d10a162434e125f11718191a262728292a35363738393a434445464748494a53545556575859
5a636465666768696a737475767778797a82838485868788898a92939495969798999aa2a3a4a5a6
00ffd9
19 \cf0 La funcin de produccin de una empresa y las consecuentes funciones de cost
os dependen en buena
dida de la naturaleza del proceso productivo y del diseo fsico de produccin.
0 Produccin por montaje
\par}{\phpg\posx1305\pvpg\posy1318\absw9283\absh12400 \sl-240 \f10 \fs19 \cf0 En
tre las industrias que trabajan por montaje se cuentan algunas de las actividade
s productivas de
\par}{\phpg\posx1305\pvpg\posy1318\absw9283\absh12400 \sl-240 \f10 \fs19 \cf0 ma
yor relevancia para la economa actual, principalmente las mecnicas: automviles, mot
ores,
\par}{\phpg\posx1305\pvpg\posy1318\absw9283\absh12400 \sl-240 \f10 \fs19 \cf0 tr
actores, electrodomsticos, electrnicos, etc.
produccin por montaje se caracteriza por encadenar secuencias de procesos que co

nvergen hacia
\par}{\phpg\posx1305\pvpg\posy1318\absw9283\absh12400 \sl-240 \f10 \fs19 \cf0 un
a lnea continua en la que se ensamblan los productos finales. Pero su primera pa
rte agrupa
\par}{\phpg\posx1305\pvpg\posy1318\absw9283\absh12400 \sl-240 \f10 \fs19 \cf0 op
eraciones de mecanizado en un sinnmero de piezas, las que tradicionalmente han si
do elaboradas
talleres manejados bajo una tpica modalidad intermitente, ya sea en la propia em
presa o por
oveedores fuertemente vinculados a ella.
0 La propia naturaleza del producto hace que este se vaya ensamblando en sucesiv
as etapas que
nvergen hacia un tronco principal: la lnea de montaje final. Se configuran as ve
rdaderas redes en
s que cada punto de unin es alimentado por algunos o muchos componentes, dando lu
gar a una
tructura con tiempos asociados.
\par}{\phpg\posx1305\pvpg\posy1318\absw9283\absh12400 \sl-240 \f10 \fs19 \cf0 Pa
ra programar es necesario recorrer la red en sentido inverso, desde el producto
hasta los orgenes, a
\par}{\phpg\posx1305\pvpg\posy1318\absw9283\absh12400 \sl-240 \f10 \fs19 \cf0 fi
n de determinar que piezas fabricar y cuando hacerlo, teniendo en cuenta los pro
blemas que esto
\par}{\phpg\posx1305\pvpg\posy1318\absw9283\absh12400 \sl-240 \f10 \fs19 \cf0 pu
ede llegar a acarrear.
0 Hasta alrededor de 1960 en los pases ms industrializados y hasta avanzada la dcad
a del 70 en los
stantes, la programacin de la produccin por montaje se haca mediante ficheros que e
ran atendidos
\par}{\phpg\posx1305\pvpg\posy1318\absw9283\absh12400 \sl-240 \f10 \fs19 \cf0 po
r verdaderos ejrcitos de empleados, donde cada fichero representaba una pieza, co
mponente,
\par}{\phpg\posx1305\pvpg\posy1318\absw9283\absh12400 \sl-240 \f10 \fs19 \cf0 su
bensamble o ensamble. Establecido un plan de produccin los responsables de las f
ichas
rrespondientes a los productos finales calculaban los requerimientos de componen
tes y productos
\par}{\phpg\posx1305\pvpg\posy1318\absw9283\absh12400 \sl-240 \f10 \fs19 \cf0 ne
cesarios para fabricarlos y los comunicaban a los encargados de las fichas respe
ctivas, y as se
\par}{\phpg\posx1305\pvpg\posy1318\absw9283\absh12400 \sl-240 \f10 \fs19 \cf0 se
gua de unos a otros, a travs de la red, hasta llegar a las primeras piezas, que so
lan venir de
oveedores. A estos se les sola comunicar un plan de requerimientos, donde genera
lmente los tres
imeros meses eran tomados como en firme y los siguientes tres como una estimacin.
0 Como es obvio, la forma de programar era lenta, rgida, y terreno frtil para toda
clase de errores. Se
\par}{\phpg\posx1305\pvpg\posy1318\absw9283\absh12400 \sl-240 \f10 \fs19 \cf0 fu
eron desarrollando as prcticas tendientes a mejorar los programas, a acumular gra
ndes inventarios
partes y las industrias de montaje adquirieron un perfil paquidrmico, tan antiec
onmico como
flexible.
0 Este panorama cambi radicalmente para la industria del montaje con dos adelanto
s fundamentales que
\par}{\phpg\posx1305\pvpg\posy1318\absw9283\absh12400 \sl-240 \f10 \fs19 \cf0 na
cieron y se desarrollaron en las dcadas del 60 y el 70: el mtodo MRP (Planeamiento
de
\par}{\phpg\posx1305\pvpg\posy1318\absw9283\absh12400 \sl-240 \f10 \fs19 \cf0 Re
querimientos de Material) y la produccin justo a tiempo.
proyecto consiste en un conjunto de actividades de produccin que:
0 Produccin sobre pedido
\par}{\phpg\posx1305\pvpg\posy1318\absw9283\absh12400 \sl-240 \f10 \fs19 \cf0 Ti
ene una identidad propia, es decir que cada producto -sea bien fsico o serviciopresenta rasgos
ractersticos distintivos con respecto a los restantes elaborados por el mismo pro
ductor; mas aun, muy
\par}{\phpg\posx1305\pvpg\posy1318\absw9283\absh12400 \sl-240 \f10 \fs19 \cf0 fr
ecuentemente puede ser nico.
trata de obras de apreciable magnitud y/o importancia.
nfigura una red compleja de tareas vinculadas entre si a travs de mltiples interre
laciones de
ecedencia.
\par}{\phpg\posx1305\pvpg\posy1318\absw9283\absh12400 \sl-240 \f10 \fs19 \cf0 Su
duracin suele prolongarse en el tiempo ( aun cuando existen diferencias consider
ables entre un
so y el otro) y presenta momentos o hitos definidos que marcan su comienzo y su
conclusin y las
stancias inmediatas de su desarrollo.
0 Son ejemplos tpicos de proyectos, entre otros:
construccin de edificios, plantas industriales, caminos, puentes, diques, etc.
construccin de grandes barcos.
desarrollo e implementacin de sistemas computarizados.
desarrollo de trabajos de consultora, habitualmente conformados por el diagnosti
co de problemas \par
}

ffd8ffe000104a46494600010100000100010000ffdb004300010101010101010101010101010101
01010101010101010101010101010101010101010101010101010101010101010101010101010101
010101010101010101ffdb0043010101010101010101010101010101010101010101010101010101
0101010101010101010101010101010101010101010101010101010101010101010101010101ffc0
001108034a025403012200021101031101ffc4001f00000105010101010101000000000000000001
02030405060708090a0bffc400b5100002010303020403050504040000017d010203000411051221
31410613516107227114328191a1082342b1c11552d1f02433627282090a161718191a2526272829
2a3435363738393a434445464748494a535455565758595a636465666768696a737475767778797a
0101010101010101010000000000000102030405060708090a0bffc400b511000201020404030407
05040400010277000102031104052131061241510761711322328108144291a1b1c109233352f015
6272d10a162434e125f11718191a262728292a35363738393a434445464748494a53545556575859
5a636465666768696a737475767778797a82838485868788898a92939495969798999aa2a3a4a5a6
00ffd9
19 \cf0 organizacionales y la puesta en marcha de la recomendaciones emergentes.
produccin de pelculas.
0 Los mtodos y tcnicas utilizables para el planeamiento y programacin de proyectos
son variados:
\par}{\phpg\posx1305\pvpg\posy1318\absw9284\absh12562 \sl-240 \f10 \fs19 \cf0 Mto
dos financieros de evaluacin de proyectos de inversin.
\par}{\phpg\posx1305\pvpg\posy1318\absw9284\absh12562 \sl-240 \f10 \fs19 \cf0 Grf
icos de Gozinto y archivos de despiece, para analizar y disear la estructura del
producto.
do MRP.
\par}{\phpg\posx1305\pvpg\posy1318\absw9284\absh12562 \sl-240 \f10 \fs19 \cf0 Or
denes de trabajo.
dos grficos de programacin, como el de Gantt y el PERT.

0 Produccin de proceso continuo
\par}{\phpg\posx1305\pvpg\posy1318\absw9284\absh12562 \sl-240 \f10 \fs19 \cf0 Pr
oduce grandes volmenes.
\par}{\phpg\posx1305\pvpg\posy1318\absw9284\absh12562 \sl-240 \f10 \fs19 \cf0 Su
orientacin es hacia el producto, tanto desde el punto de vista del diseo de la pl
anta, como por el
\par}{\phpg\posx1305\pvpg\posy1318\absw9284\absh12562 \sl-240 \f10 \fs19 \cf0 he
cho de que la cantidad elaborada de cada producto es muy elevada con relacin a la
variedad de
oductos.
\par}{\phpg\posx1305\pvpg\posy1318\absw9284\absh12562 \sl-240 \f10 \fs19 \cf0 Ca
da producto es procesado a travs de un mtodo idntico o casi idntico.
\par}{\phpg\posx1305\pvpg\posy1318\absw9284\absh12562 \sl-240 \f10 \fs19 \cf0 Lo
s equipos son dispuestos en lnea, con algunas excepciones en las etapas iniciales
de preparacin de
\par}{\phpg\posx1305\pvpg\posy1318\absw9284\absh12562 \sl-240 \f10 \fs19 \cf0 lo
s materiales. El ruteo es el mismo para cada producto procesado.
\par}{\phpg\posx1305\pvpg\posy1318\absw9284\absh12562 \sl-240 \f10 \fs19 \cf0 Es
de capital intensivo, por lo que el planeamiento del uso de la capacidad instal
ada resulta prioritario.
mo es frecuente que se trabajen tres turnos durante los siete das de la semana, s
e torna imposible,
tales casos, recurrir al tiempo extra cuando la demanda exige una mayor producc
in.
nsecuentemente, el grado de mecanizacin y automatizacin es alto.
s inventarios predominantes son los de materias primas y productos elaborados, d
ado que los de
terial en proceso suelen ser mnimos.
planeamiento y control de la produccin se basan, en gran medida, en informacin re
lativa al uso de
capacidad instalada (debido a lo que sealramos) y el flujo de los materiales de u
n sector a otro.
\par}{\phpg\posx1305\pvpg\posy1318\absw9284\absh12562 \sl-240 \f10 \fs19 \cf0 A
menudo se obtienen coproductos y subproductos, que generan complicaciones para e
l planeamiento,
\par}{\phpg\posx1305\pvpg\posy1318\absw9284\absh12562 \sl-240 \f10 \fs19 \cf0 el
control y la gestin de costos.
s actividades logsticas de mantenimiento de planta y distribucin fsica del producto
adquieren una
\par}{\phpg\posx1305\pvpg\posy1318\absw9284\absh12562 \sl-240 \f10 \fs19 \cf0 im
portancia decisiva.
tre las industrias que se caracterizan por operar en forma continua se cuentan l
as que elaboran
oductos tales como: celulosa, papel, azcar, aceite, nafta, acero, envases, etc.
0 Los modelos de planeamiento y programacin mas utilizados son:
presupuesto, lisa y llanamente.

programacin lineal.
simulacin mediante computadora.
\par}{\phpg\posx1305\pvpg\posy1318\absw9284\absh12562 \sl-240 \f10 \fs19 \cf0 Mo
delos especficos desarrollados para ciertas industrias o empresas.
0 Produccin para stock
produccin intermitente es habitualmente llevada a cabo en talleres. A pesar de d
esarrollarse en
\par}{\phpg\posx1305\pvpg\posy1318\absw9284\absh12562 \sl-240 \f10 \fs19 \cf0 un
idades productivas de reducido tamao, presenta un grado de complejidad y dificult
ades que se
rivan de sus propias caractersticas.
0 En efecto, en ella se reciben frecuentes pedidos de los clientes que dan lugar
a rdenes de produccin o
abajo. Estas son generalmente de variada ndole y se complementan con los recursos
disponibles, que
\par}{\phpg\posx1305\pvpg\posy1318\absw9284\absh12562 \sl-240 \f10 \fs19 \cf0 a
veces resultan insuficientes y otras veces quedan en gran medida ociosos. An ms, e
s corriente que
\par}{\phpg\posx1305\pvpg\posy1318\absw9284\absh12562 \sl-240 \f10 \fs19 \cf0 ci
ertas estaciones se hallen abarrotadas y otras con muy poca labor. Cobra especia
l significacin la
eparacin o alistamiento de la maquinaria para pasar de una produccin a la siguient
e.
0 Cada pedido suele requerir una programacin individual y soluciones puntuales a
los problemas que trae
\par}{\phpg\posx1305\pvpg\posy1318\absw9284\absh12562 \sl-240 \f10 \fs19 \cf0 ap
arejados.
s caractersticas ms destacadas de la produccin intermitente son:
\par}{\phpg\posx1305\pvpg\posy1318\absw9284\absh12562 \sl-240 \f10 \fs19 \cf0 Mu
chas rdenes de produccin derivadas de los pedidos de los clientes.
\par}{\phpg\posx1305\pvpg\posy1318\absw9284\absh12562 \sl-240 \f10 \fs19 \cf0 Gr
an diversidad de productos.
\par}{\phpg\posx1305\pvpg\posy1318\absw9284\absh12562 \sl-240 \f10 \fs19 \cf0 Di
ficultades para pronosticar o anticipar la demanda.
\par}{\phpg\posx1305\pvpg\posy1318\absw9284\absh12562 \sl-240 \f10 \fs19 \cf0 Tr
abajos distintos uno del otro.
\par}{\phpg\posx1305\pvpg\posy1318\absw9284\absh12562 \sl-240 \f10 \fs19 \cf0 Ag
rupamiento de las mquinas similares en el taller. \par
}
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010101010101010101ffdb0043010101010101010101010101010101010101010101010101010101
0101010101010101010101010101010101010101010101010101010101010101010101010101ffc0
001108034a025403012200021101031101ffc4001f00000105010101010101000000000000000001
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2a3435363738393a434445464748494a535455565758595a636465666768696a737475767778797a
0101010101010101010000000000000102030405060708090a0bffc400b511000201020404030407
05040400010277000102031104052131061241510761711322328108144291a1b1c109233352f015
6272d10a162434e125f11718191a262728292a35363738393a434445464748494a53545556575859
5a636465666768696a737475767778797a82838485868788898a92939495969798999aa2a3a4a5a6
00ffd9
17 \cf0 Necesidad de programar cada caso en particular.
\par}{\phpg\posx1305\pvpg\posy1318\absw9250\absh12292 \sl-240 \f10 \fs17 \cf0 Ba
jo volumen de produccin por producto.
\par}{\phpg\posx1305\pvpg\posy1318\absw9250\absh12292 \sl-240 \f10 \fs17 \cf0 Em
isin de rdenes especficas para cada pedido
\par}{\phpg\posx1305\pvpg\posy1318\absw9250\absh12292 \sl-240 \f10 \fs17 \cf0 Ma
no de obra calificada
\par}{\phpg\posx1305\pvpg\posy1318\absw9250\absh12292 \sl-240 \f10 \fs17 \cf0 Ne
cesidad de contar con recursos flexibles.
0 Los conceptos precedentes se refieren bsicamente a la industria. Pero la produc
cin Intermitente
\par}{\phpg\posx1305\pvpg\posy1318\absw9250\absh12292 \sl-240 \f10 \fs17 \cf0 ta
mbin se presenta en los servicios. En algunos de ellos, como en un taller de repa
racin de
\par}{\phpg\posx1305\pvpg\posy1318\absw9250\absh12292 \sl-240 \f10 \fs17 \cf0 au
tomviles, por ejemplo. En otros, ofreciendo una visin bastante distinta en aparien
cia, como es el
so de un restaurante, aunque con bastantes similitudes en los aspectos esenciale
s de la produccin.
0 Si bien en las industrias intermitentes suelen hacerse planes anuales dividido
s en meses, a medida que
\par}{\phpg\posx1305\pvpg\posy1318\absw9250\absh12292 \sl-240 \f10 \fs17 \cf0 se
los va ejecutando es menester corregirlos con los datos de los pedidos anticipa
dos. Esta dinmica

\par}{\phpg\posx1305\pvpg\posy1318\absw9250\absh12292 \sl-240 \f10 \fs17 \cf0 ha
ce que sea la instancia de programacin a la que se asigna mayor importancia en es
te tipo de
oduccin.
0 La distribucin en planta
distribucin en planta (D.P.) es el proceso de determinacin de la mejor ordenacin d
e los factores
\par}{\phpg\posx1305\pvpg\posy1318\absw9250\absh12292 \sl-240 \f10 \fs17 \cf0 di
sponibles para constituir un sistema productivo eficaz y eficiente.
0 La distribucin en planta ptima no es esttica, sino que es necesaria una redistrib
ucin continua debido
los cambios en el entorno o en las circunstancias internas.
objetivo es encontrar aquella ordenacin de los equipos y de las reas de trabajo q
ue sea ms
\par}{\phpg\posx1305\pvpg\posy1318\absw9250\absh12292 \sl-240 \f10 \fs17 \cf0 ec
onmica y eficiente, al mismo tiempo segura y satisfactoria para el personal. Lo
s objetivos son:
idad: integracin de todos los elementos implicados.
\par}{\phpg\posx1305\pvpg\posy1318\absw9250\absh12292 \sl-240 \f10 \fs17 \cf0 Ci
rculacin mnima: los recorridos de materiales y de los trabajadores sean ptimos.
guridad: garantizar la seguridad, satisfaccin y comodidad del personal.
\par}{\phpg\posx1305\pvpg\posy1318\absw9250\absh12292 \sl-240 \f10 \fs17 \cf0 Fl
exibilidad: facilidad para adaptarse a los cambios.
0 La distribucin en planta debe conocer todos los factores implicados en la misma
y debe conseguir el
\par}{\phpg\posx1305\pvpg\posy1318\absw9250\absh12292 \sl-240 \f10 \fs17 \cf0 eq
uilibrio entre stos. Los factores que influyen en la seleccin de la distribucin en
planta son:
\par}{\phpg\posx1305\pvpg\posy1318\absw9250\absh12292 \sl-240 \f10 \fs17 \cf0 MP
(materia prima).
\par}{\phpg\posx1305\pvpg\posy1318\absw9250\absh12292 \sl-240 \f10 \fs17 \cf0 Ma
quinaria.
\par}{\phpg\posx1305\pvpg\posy1318\absw9250\absh12292 \sl-240 \f10 \fs17 \cf0 MO
(mano de obra).
\par}{\phpg\posx1305\pvpg\posy1318\absw9250\absh12292 \sl-240 \f10 \fs17 \cf0 Mo
vimiento
s esperas.
rvicios auxiliares.
\par}{\phpg\posx1305\pvpg\posy1318\absw9250\absh12292 \sl-240 \f10 \fs17 \cf0 Ed
ificio.
\par}{\phpg\posx1305\pvpg\posy1318\absw9250\absh12292 \sl-240 \f10 \fs17 \cf0 Ca
mbios.
0 El tipo de proceso de produccin elegido es un determinante en la modalidad de d
istribucin en planta
\par}{\phpg\posx1305\pvpg\posy1318\absw9250\absh12292 \sl-240 \f10 \fs17 \cf0 ms
adecuada, por lo que este es el criterio de clasificacin ms usado. Hay 3 tipos de
distribucin en
\par}{\phpg\posx1305\pvpg\posy1318\absw9250\absh12292 \sl-240 \f10 \fs17 \cf0 pl

anta bsicas:
\par}{\phpg\posx1305\pvpg\posy1318\absw9250\absh12292 \sl-240 \f10 \fs17 \cf0 D.
P. por producto: se intenta colocar cada operacin tan cerca como sea posible de s
u predecesora.
\par}{\phpg\posx1305\pvpg\posy1318\absw9250\absh12292 \sl-240 \f10 \fs17 \cf0 Cu
ando una de las operaciones consuma ms tiempo que las dems se convierte en un cuel
lo de
\par}{\phpg\posx1305\pvpg\posy1318\absw9250\absh12292 \sl-240 \f10 \fs17 \cf0 bo
tella que restringe el proceso completo.
P. por proceso: el personal y los equipos que realizan una misma funcin se agrupa
n en una misma
\par}{\phpg\posx1305\pvpg\posy1318\absw9250\absh12292 \sl-240 \f10 \fs17 \cf0 rea
y los tems tienen que moverse de un rea a otra segn la secuencia de operaciones ne
cesarias
\par}{\phpg\posx1305\pvpg\posy1318\absw9250\absh12292 \sl-240 \f10 \fs17 \cf0 pa
ra su obtencin.
P. por posicin fija: se da cuando no es posible mover el producto (por razones de
volumen, peso, ...).
limita a la colocacin de los diversos materiales y equipos alrededor del emplaza
miento del proyecto
a determinar el momento de llegada de los materiales y de realizacin de las activ
idades del proyecto.
0 Las D.P. hbridas son las que tienen ms de una caracterstica de las bsicas; la ms co
nocida es:
P. por clulas de fabricacin: agrupa outputs con las mismas caractersticas y asignndo
les bloques
mquina y trabajadores. Persigue la eficiencia de la D.P. por producto y la fle
xibilidad de las D.P.
\par}{\phpg\posx1305\pvpg\posy1318\absw9250\absh12292 \sl-240 \f10 \fs17 \cf0 po
r proceso. \par
}
ffd8ffe000104a46494600010100000100010000ffdb004300010101010101010101010101010101
01010101010101010101010101010101010101010101010101010101010101010101010101010101
010101010101010101ffdb0043010101010101010101010101010101010101010101010101010101
0101010101010101010101010101010101010101010101010101010101010101010101010101ffc0
001108034a025403012200021101031101ffc4001f00000105010101010101000000000000000001
02030405060708090a0bffc400b5100002010303020403050504040000017d010203000411051221
31410613516107227114328191a1082342b1c11552d1f02433627282090a161718191a2526272829
2a3435363738393a434445464748494a535455565758595a636465666768696a737475767778797a
0101010101010101010000000000000102030405060708090a0bffc400b511000201020404030407
05040400010277000102031104052131061241510761711322328108144291a1b1c109233352f015
6272d10a162434e125f11718191a262728292a35363738393a434445464748494a53545556575859
5a636465666768696a737475767778797a82838485868788898a92939495969798999aa2a3a4a5a6
00ffd9
17 \cf0 Todo lo anterior se puede aplicar a las empresas de servicios teniendo e
n cuenta dos rasgos:
\par}{\phpg\posx1305\pvpg\posy1318\absw9298\absh12329 \sl-240 \f10 \fs17 \cf0 Ha
y un trato ms directo con el cliente. Se produce una importancia de la comodidad
durante el servicio
apariencia atractiva de las reas en contacto con el cliente. Ejemplo: banco.
cliente regula el flujo de trabajo con su presencia. Se produce menos exactitu
d en la previsin de la
rga de trabajo y en la programacin de actividades.
0 Los tipos de distribucin en planta ms frecuentes en empresas de servicios son:
stribucin de oficinas: El material trasladado es informacin. El uso de las teleco
municaciones
\par}{\phpg\posx1305\pvpg\posy1318\absw9298\absh12329 \sl-240 \f10 \fs17 \cf0 si
mplifica el problema. Suele ser interesante el colocar aquellas oficinas que in
tercambian informacin
\par}{\phpg\posx1305\pvpg\posy1318\absw9298\absh12329 \sl-240 \f10 \fs17 \cf0 lo
ms prximas posibles.
stribucin de comercios: Su objetivo es maximizar el beneficio neto por m de loca
l. Debe estudiarse
ordenacin global del espacio disponible y la distribucin de productos dentro de e
sas reas.
nexin con marketing-merchandising.
stribucin de almacenes: El objetivo de la distribucin es encontrar la relacin entre
el costo de
nejo de materiales y el espacio de almacenamiento de modo que se minimice el cos
to total de

macenamiento. Se debe tener en cuenta la utilizacin del espacio cbico, los equipo
s y mtodos de
macenamiento, los equipos de transporte interno, la proteccin de materiales, la l
ocalizacin, la
formatizacin en el control de inventarios,...
0 {\b 5.}{\b Capacidad}{\b productiva }
capacidad productiva a corto plazo, desde un punto de vista activo, es la capac
idad de produccin
l bien que es capaz de producir y vender. Desde un punto de vista pasivo, podra
considerarse
\par}{\phpg\posx1305\pvpg\posy1318\absw9298\absh12329 \sl-240 \f10 \fs17 \cf0 aq
uella capacidad de produccin que la empresa cuenta en la combinacin de factores, l
a cual no puede
nos que soportar, sin entrar en costos de desocupacin u ociosidad. Para la medic
in efectiva y
\par}{\phpg\posx1305\pvpg\posy1318\absw9298\absh12329 \sl-240 \f10 \fs17 \cf0 prc
tica de la capacidad de produccin y su grado de utilizacin, deben considerarse tre
s niveles:
0 Capacidad ideal: Es aquella que puede obtenerse considerando que no hay interr
upciones por ningn
ncepto y que la productividad total, medida con un factor patrn tipo, sera alcanza
ble.
\par}{\phpg\posx1305\pvpg\posy1318\absw9298\absh12329 \sl-240 \f10 \fs17 \cf0 Ha
bra que diferenciar entre tres clases de tiempos siempre que se desee analizar co
mo han de
mbinarse, considerndose el tiempo, la mano de obra y los medios de explotacin para
su aplicacin
las primeras materias durante su trayectoria por las fases: tiempo - materiales,
tiempo - operario y
\par}{\phpg\posx1305\pvpg\posy1318\absw9298\absh12329 \sl-240 \f10 \fs17 \cf0 ti
empo - maquinaria.
0 Tiempo-materiales; que coincide con el tiempo recorrido de las primeras materi
as a travs de las
\par}{\phpg\posx1305\pvpg\posy1318\absw9298\absh12329 \sl-240 \f10 \fs17 \cf0 di
versas fases de fabricacin:
empo de transporte: Tiempo de transporte de las primeras materias entre fase y f
ase.
empo de estacionamiento: Tiempo durante el cul las primeras materias ni estn en mo
vimiento ni en
ansformacin.
empo de elaboracin: Tiempo durante el cul las primeras materias estn sometidas a el
aboracin.
0 Tiempo-operario y Tiempo-maquinaria

empo de transformacin (T{\dn006 \fs12 t})
empo de preparacin (T {\dn006 \fs12 p}): tiempo necesario antes y despus del trab
ajo sobre los materiales, con el
\par}{\phpg\posx1305\pvpg\posy1318\absw9298\absh12329 \sl-210 \f10 \fs17 \cf0 ob
jeto de que la unidad de trabajo vuelva a estar en condiciones
empo complementario (T {\dn006 \fs12 c}): Tiempo durante el cul la unidad de tra
bajo est ocupada en trabajos que
tn slo indirectamente relacionados con el proceso de transformacin y con la pieza
empo inactivo (T{\dn006 \fs12 i})
empo principal: suma de los tiempos de transformacin y de preparacin
empo activo (T {\dn006 \fs12 a}): suma de los tiempo principal y complementario
empo de sucesin: suma del tiempo activo y el tiempo inactivo
0 Capacidad prctica; Es aquella capacidad mxima que se puede obtener de forma real
en las
ndiciones normales y considerando que durante todo el tiempo disponible no es po
sible estar en
\par}{\phpg\posx1305\pvpg\posy1318\absw9298\absh12329 \sl-240 \f10 \fs17 \cf0 ti
empo de transformacin sino que inevitablemente hay tiempos de parada mnimos para p
reparar y
parar las mquinas e instalaciones. Este concepto en la industria se conoce con e
l nombre de
ndimiento (T{\dn006 \fs12 t}/T {\dn006 \fs12 a}) \par
}
{\phpg\posx7995\pvpg\posy3667\absw91\absh135 \f10 \fs12 \cf0 \f10 \fs12 \cf0 2 \
par
}
ffd8ffe000104a46494600010100000100010000ffdb004300010101010101010101010101010101
01010101010101010101010101010101010101010101010101010101010101010101010101010101
010101010101010101ffdb0043010101010101010101010101010101010101010101010101010101
0101010101010101010101010101010101010101010101010101010101010101010101010101ffc0
001108034a025403012200021101031101ffc4001f00000105010101010101000000000000000001
02030405060708090a0bffc400b5100002010303020403050504040000017d010203000411051221
31410613516107227114328191a1082342b1c11552d1f02433627282090a161718191a2526272829
2a3435363738393a434445464748494a535455565758595a636465666768696a737475767778797a
0101010101010101010000000000000102030405060708090a0bffc400b511000201020404030407
05040400010277000102031104052131061241510761711322328108144291a1b1c109233352f015
6272d10a162434e125f11718191a262728292a35363738393a434445464748494a53545556575859
5a636465666768696a737475767778797a82838485868788898a92939495969798999aa2a3a4a5a6
00ffd9
}}\par}{\phpg\posx1305\pvpg\posy1318\absw9237\absh4786 \f10 \fs17 \cf0 \f10 \fs1
7 \cf0 Capacidad normal; Es aquella que le permite cubrir una demanda, teniendo
en cuenta las variaciones
\par}{\phpg\posx1305\pvpg\posy1318\absw9237\absh4786 \sl-240 \f10 \fs17 \cf0 est
acionales y los problemas cclicos que se puedan presentar
{\b 6.}{\b Consideraciones}{\b finales }
anteriormente expuesto puede aplicarse a la empresa de fabricacin y a las empresa
s de servicios,
\par}{\phpg\posx1305\pvpg\posy1318\absw9237\absh4786 \sl-240 \f10 \fs17 \cf0 per
o teniendo en cuenta los siguientes aspectos para las empresas de servicios:
mayora de los servicios no pueden ser almacenados.
general, los servicios se suministran y se consumen en el mismo espacio de tiemp
o.
\par}{\phpg\posx1305\pvpg\posy1318\absw9237\absh4786 \sl-240 \f10 \fs17 \cf0 Sue
len existir picos y valles en su demanda.
\par}{\phpg\posx1305\pvpg\posy1318\absw9237\absh4786 \sl-240 \f10 \fs17 \cf0 Exi
ste una interaccin entre productor y consumidor que convierte a este ltimo en una
fuente potencial
capital.
ha comprobado la interaccin existente entre la decisin de capacidad y:
diseo del proceso y del producto;
decisin de localizacin: porque la localizacin afecta a la demanda y sta a la capacid
ad.
\par}{\phpg\posx1305\pvpg\posy1318\absw9237\absh4786 \sl-240 \f10 \fs17 \cf0 Las
decisiones sobre capacidad no puede tomarlas el departamento de operaciones sin
consultar con el
\par}{\phpg\posx1305\pvpg\posy1318\absw9237\absh4786 \sl-240 \f10 \fs17 \cf0 dep
artamento comercial o de marketing y el de finanzas. La decisin de capacidad debe
ser tomada por
\par}{\phpg\posx1305\pvpg\posy1318\absw9237\absh4786 \sl-240 \f10 \fs17 \cf0 est

os 3 departamentos y sta ser ms acertada cuanto mayor sea la coordinacin y colaborac
in entre
\par}{\phpg\posx1305\pvpg\posy1318\absw9237\absh4786 \sl-240 \f10 \fs17 \cf0 ell
os.
Palabras claves
duccin, fabricacin, rea de produccin, costo de produccin, procesos productivos, tipos
de
duccin \par
}
}

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{\fonttbl{\f11\fswiss\fcharset0 Arial Narrow;}{\f10\fswiss\fcharset0 Arial;}{\f1

{\fs17 \cf5 4.}{\fs17 \cf5 El}{\fs17 \cf5 costo }

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\par}{\phpg\posx1305\pvpg\posy1532\absw9178\absh12474 \sl-240 \b \f10 \fs21 \cf0

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\cf0 \fi8145 {\b0 \fs12 1 }

0 Todo costo de producir un bien o un servicio viene expresado por el valor de l

Costos de explotacin: es la suma del costo industrial, los costos generales de co

produccin por montaje se caracteriza por encadenar secuencias de procesos que co

{\*\shppict {\pict\jpegblip\picw596 \pich842

\par}{\phpg\posx1305\pvpg\posy1318\absw9284\absh12562 \sl-240 \par\f10 \fs19 \cf

\par}{\phpg\posx1305\pvpg\posy1318\absw9284\absh12562 \sl-240 \f10 \fs19 \cf0 La

dos. Esta dinmica

\par}{\phpg\posx1305\pvpg\posy1318\absw9250\absh12292 \sl-240 \f10 \fs17 \cf0 pl

\par}{\phpg\posx1305\pvpg\posy1318\absw9298\absh12329 \sl-240 \f10 \fs17 \cf0 al

\par}{\phpg\posx1305\pvpg\posy1318\absw9298\absh12329 \sl-270 \f10 \fs17 \cf0 Ti

\par}{\phpg\posx1305\pvpg\posy1318\absw9237\absh4786 \sl-240 \f10 \fs17 \cf0 est

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