Contabilidad y Auditoría

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Subject: search.filters.subject.PROCESOS DE PRODUCCIÓN

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    Los procesos de producción y su impacto en la rentabilidad en la Productora y Comercializadora de los Helados de Salcedo Corpicecream S.A.
    (2020-01) Guanopatin Salguero, Sandy Maribel; DT - Toscano Guerrero, Francisco Eduardo
    El presente estudio analiza los procesos de producción y la rentabilidad de la Productora y Comercializadora de los helados de Salcedo Corpicecream S.A. el estudio tuvo un enfoque cuantitativo y cualitativo, donde se aplicó dos cuestionarios, al personal administrativo y de producción, también se recogió información económica y financiera del segundo semestre del 2018 de los balances y estados de resultados, y del proceso de producción, mediante la observación. Con la información levantada, en primer lugar se examinó la producción de helados a través de un análisis detallado del proceso, para identificar los cuellos de botella y los tiempos muertos, seguidamente se calculó la rentabilidad de la empresa para conocer su evolución, finalmente, se analizó la incidencia de la optimización de tiempos en los procesos sobre la rentabilidad mediante una reingeniería de los procesos para eliminar los cuellos de botella e incrementar la rentabilidad de la empresa. Los resultados indican la rentabilidad de la empresa tuvo una tendencia creciente en los primeros meses, y con un pronunciado decrecimiento en los últimos meses porque en estos meses, producto del volumen de ventas, por otro lado, las demoras y los cuellos de botella se dan en el proceso de cocinado de la fruta en la dosificación manual, por último, optimizado el tiempo se concluyó que la eficiencia de los procesos de producción si influye en rentabilidad en la productora Corpicecream S.A.
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    Los procesos de producción y la productividad en la fabricación de peluches de la fábrica JBETSOLY en la ciudad de Ambato
    (2018-06) Bustamante Cevallos, Gabriela Dolores; DT - Córdova Pacheco, Ana Consuelo
    El presente proyecto de investigación busca demostrar que la reingeniería en los procesos de producción, aporta de una manera significativa en la productividad de la fabricación de peluches, obteniendo eficiencia y eficacia por parte de empleados y del área administrativa de la fabrica JBETSOLY en la cuidad de Ambato . Este proyecto se desarrolló al identificar el principal problema por el cual la fábrica JBETSOLY a tenido altos índices de desperdicios en los procesos de producción afectando a la productividad y demanda del producto, por lo que se procede a la búsqueda de una solución al problema planteado. Esta investigación relacionó la variable dependiente que es PROCESOS DE PRODUCCIÓN con la variable independiente PRODUCTIVIDAD; para de esta manera poder controlar de una forma adecuada la mano que se ha calificada y eficaz para que no existe demora en el proceso de producción en el área de costura, la costura no era realizada en la fábrica por ende se ve en la necesidad de enviar externamente a las maquilas, provocando demoras en los tiempo de producción ; por ende la eficiencia y la eficacia están intimamente relacinadas con la produciòn. Además mediante la información recolectada de una manera física con la ejecución estructurada del cheklist y el cálculo de indicadores de la productividad se concluye que en la FÁBRICA JBETSOLY, no existe eficiencia y eficacia,también no se realiza un control de tiempos de producción ni un control de los desperdicios que se presentan en el proceso de producción y terminación del producto provocando estos desperdicios en gastos innecesarios para la fábrica e impidiendo el aumento del volumen de producción y por ende el volumen de ventas. La propuesta que se presenta en este trabajo es una reingeniería de los procesos de producción en la fabricación de peluches de la FÁBRICA JBETSOLY, la misma que ayudará a mejorar el control en losa procesos de producción.
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    Los procesos de producción y rentabilidad en PROPLAST Cía. Ltda. durante el primer semestre del año 2015
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-11) Altamirano Espinoza, Karina Elizabeth; DT - Flores Brito, Santiago Xavier
    Over the years, many entrepreneurs dedicated to the production of footwear for men, women and children have managed their businesses with limited goals, with a focus on the short and medium term. This short business vision has hechi that its products and services for its clients carescan of optimum levels of quality and consequently maintaining a low profitability in their companies. In response to this need, the present study "Establish a cost system for production orders to improve the determination of prices in the company PROPLAST CIA. LTDA. "This is why the present work will represent a great support for decision making that focuses on the correct allocation and control of production costs, establishing an adequate register in the elements of cost, leaving aside the empirical way , to contribute to a better performance of available resources and to achieve a satisfactory return for the economic growth and positioning in the national market. Through the application of a system of costs by orders of production according to the needs of the factory and customer demand these inconveniences will be solved. The methodology used for this study was the bibliographical-documentary and the research of fields, the same ones that allowed to know in full the problem found.
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    Las Normas de Calidad NTE-INEN 2537:2010 en los procesos de producción y la rentabilidad en Halley Corporación Cía. Ltda.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Ingeniería Financiera, 2017-10) Pozo Fuentes, Gabriela Estefanía; DT - Cruz Lascano, Mary Elizabeth
    The present investigation consists in the relation given from the application of a Norm of Quality and the transcendence of the financial appearances of Halley Corporation Cía. Ltda. Resorting to balances, states and documentation required in the rule of quality, in addition to witnessing the procedures in front of the preparation of the products offered by the company. The results obtained by means of the performance of indicators, graphical for a better visualization of the people interested and an useful analysis and interpretation, therefore define the positive and negative appearances inside the periods of study, to his time make a comparison between the effects caused between them. All this needs the support of the diverse areas of work that constitutes the company as for example the area of sales, production, quality, the countable financial area and managerial overcoat. In base to the data obtained is spelled out the owed conclusions and recommendations of the case of study, with the end to center the most notable in an alone part where reflect the appearances occurred in the periods analyzed in relation to the two variables. Subsequently, with the guesswork diagnosed in the investigation poses components that components which will lead to an improvement in the quality and resources to the entity, with the intention to do more effective the operation of the company.
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    Los costos de producción basado en un sistema dinámico esbelto de alerta de fallas en los procesos de producción. Estudio en una empresa de calzado
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-03) Palacios Constante, María Belén; DT - Coba Molina, Edisson Marcelo
    GAMOS is an international company that is dedicated to the manufacture of different footwear lines. The production process is based on four activities that are punching, trimming, assembly and finishing. Within all of these stages arise activities that do not generate value to the product. These can be over-processes, excess inventory, transportation, unnecessary movements, waiting times, unnecessary processes and defects. The elimination or reduction of these activities can be done through the application of Lean tools. After the practice of this methodology, the results will be reflected in the production costs, the efficiency and the polyfunctionality of the personnel and in this way a quality product is offered. The present research proposes the implementation of visual controls within the production plant, andon systems facilitate the solution of any inconvenience and therefore will avoid dead times, which leads to obtaining a tight production. The results are positively affected within the Costs of production since to be improved the times this item is diminished.
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    Procesos de producción y las ventas de la empresa Lamour Beltiers, de la ciudad de Pelileo en el año 2014
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Ingeniería Financiera, 2017-02) Valverde Ganán, Jenny Jomayra; DT - Rubio Sánchez, Mario Cristóbal
    The present investigation has the purpose to stablish a production process so the Enterprise can optimaze its material resources and execute a sales plan, therfore the Enterprise will decrease its production expenses and, as a result, increase its cost effectiveness, Also, we adapt a tool that strengthens the growth to make decisions. The results obtained from this investigation do not fit with a suitable accounting plan. It does not provide Access to financial information to make decisions, there is a lack of a sales plan that optimizes the production facilities and stablishes an efficient plan, consequently we can say that the Enterprise manages a empirically production process since the political improvement are insufficient. With this we want to create tools that the company needs to improve both the production process and sales, elaborating a production plan that minimizes the cost of production of jeans and a sales plan that will increase the company's sales, The level of profitability. The methodogy realized in this investigation Project was the bibliographic investigation and the field investigation, finally, it concluded that to finish a sales plan and an aceptable production process it could have more clients and decrease the Budget development of jean clothes. In this way the Enterprise can keep up with the market, fulfilling the object investing the present work.
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    Análisis de la gestión de procesos de producción y la rentabilidad de la Avícola Cecilita del período contable 2014 en la parroquia de Cotaló cantón Pelileo provincia de Tungurahua
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-11) Ruiz Núñez, Mayra Alejandra; DT - Moscoso Córdova, Jeanette Lorena
    The investigation focuses in the analysis of the management of the processes of production and the profitability of the Poultry Cecilita, with the purpose of examining the processes, so on not having possessed a suitable planning, For lack of limits or policies that they carry to an empirical process and it does that the administration takes wrong decisions, the results are slightly trustworthy and it does that the poultry one faces a problem that can take him to the cessation of its activities. A suitable process of production that allows solving the problematic inside the poultry one is the production management to generate the change that the poultry one needs to improve his levels of profitability that help to obtain a better growth of the above mentioned entity. The principal contribution of the present work, constitutes in helping to promote the managerial growth of the Poultry Cecilita, of the Parish Cotaló by means of a meticulous analysis, with the purpose of regulating the processes of production, of planning by means of strategies of production that will be of great help to improve the processes and the capture of decisions that realize the high management of the poultry one, a principal point of planning is to do it from the goals and the planned objectives.
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    Los procesos de producción y los costos en Suelas y Prefabricados Guerrero en el año 2014 en la ciudad de Ambato”
    (2016-11) Ortiz Pérez, Alexandra Elizabeth; DT - Mayorga Abril, César Medardo
    The research project aims to respond to the detected problem: The inadequate production processes and Precast Concrete Suelas Guerrero in 2014 in the city of Ambato. The company is in the market for 40 years, unfortunately in that time frame manufacturing processes have not been defined by a production system, for this reason, currently the company's production processes are established empirically this has allowed the partners develop the soles based on the knowledge they have acquired over the years, however, what this has caused is that there rework in the production of the soles. The above mentioned led to consider important to this project in that entity, since what is intended by its development is to help the same to the determination of a production system that allows production processes are carried out so adequate and timely with this will be achieved by reducing rework, and therefore establish a reasonably accurate way the production costs incurred in the production of soles, thus academic contribution of the research project is that the entity is you can set reasonable production costs through the application of an alternative that will help the organization to minimize rework and lower production costs.
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    Los procesos de producción y la rentabilidad en la empresa Waldos Shoes
    (2016-04) Campaña Chaglla, Jimena Alexandra; DT - Barreno Córdova, Carlos Alberto
    The "Waldos Shoes" shoe company executive summary is a small company located in the parish of San Bartolomé de Pinllo of the city of Ambato, dedicated to the production and marketing of footwear. This project will try to promote and improve control in the management of the production of one of its products, processes and thus strengthen its process of production and hence their productivity. It seeks to establish new techniques of production processes, taking into account issues, an analysis of the respective to each of the processes and the times set out in each of them, with the aim of achieving better productivity in the manufacture of footwear. The purpose of this project is the preparation of the product, but taking into account the optimization of resources for them to reach better productivity, is why that has raised this subject, which will enable us to better leverage the resources used for the production of footwear. To resolve the problem raised he has been proposed to implement a reengineering of processes and analyze profitability by using the respective indicators and thus to improve the management of production processes and become a greater profitability for the Waldos Shoes shoe company
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    Los procesos de producción y su incidencia en los ingresos por ventas de la empresa AUPLATEC.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2014-07) López Sánchez, Gladys Patricia; DT - Sánchezs Ánchez, Ruben Mauricio