Contabilidad y Auditoría

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    La teoría de las restricciones (TOC) y su incidencia en la optimización de la producción en la curtiembre el maestro de la ciudad de Ambato.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Economía., 2015-05) Flores Cajas, Hernán Ricardo; DT - Ortiz Roman, Hermel David
    By applying the steps of targeting " Theory of Constraints " in the production department aims to demonstrate results optimization, which means, is to analyze the time that the processing of the product is delayed, they identify which are the bottling and then delete them, thus we want to get to the optimization of resources, materials, and person, to thereby obtain better returns in the future. The measure solution to the problem programmed represents the search for a continuous improvement tool, this is to allow meeting the goal and objectives. By implementing the "Steps targeting" tool "Theory of Constraints" in the tannery "Master" is intended to optimize resources in a timely manner, eliminating the critical problems that prevent the proper functioning of the production system.