Cálculo y análisis de los costos de aprovisionamiento en la Empresa Electroquímica de Sagua
Fecha
2014-07-20
Autores
Orduña Aguila, Anay
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Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
La presente investigación fue realizada en la Empresa Electroquímica de Sagua (ELQUIM), entidad encargada de satisfacer la demanda nacional de productos químicos de la Industria y la sociedad, contribuyendo a su bienestar.
Sus producciones dependen en gran medida de una eficiente gestión de aprovisionamiento, pues en ocasiones se ha realizado la compra de inventarios de materias primas, materiales y piezas de repuesto de forma excesivamente operativa y sin tener en cuenta la importancia de conocer los costos.
Es por ello que en este estudio se propone calcular y analizar los costos de aprovisionamiento en la entidad a partir de la definición de un procedimiento metodológico que permita tomar acciones futuras de mejora en la gestión de aprovisionamiento.
Para ello se realizó una revisión bibliográfica sobre los aspectos relacionados con este tema, proponiéndose el mencionado procedimiento y finalmente aplicándolo al proceso de aprovisionamiento de la empresa para validar su efectividad.
Para llevar a cabo este trabajo investigativo y el logro de los objetivos propuestos, se emplearon las técnicas de análisis y recopilación de datos, entrevistas, etc., cada una de ellas fue utilizada indistintamente en una u otra etapa de la investigación hasta llegar al objetivo final que propició la realización de la misma.
The present investigation was carried out in the Electrochemical Company of Sagua (ELQUIM), entity in charge of satisfying the national demand of chemical products of the Industry and the society, contributing to its well-being. Their productions depend in great measure of an efficient provisioning administration, because in occasions it has been carried out the purchase of inventories of matters cousins, materials and spare parts in an excessively operative way and without keeping in mind the importance of knowing the costs. It is for it that intends to calculate and to analyze the provisioning costs in the entity starting from the definition of a methodological procedure that allows taking future actions of improvement in the provisioning administration in this study. For this purpouse will be carried out it a bibliographical revision on the aspects related with this topic, intending the mentioned procedure and finally applying it to the process of provisioning of the company to validate their effectiveness. To carry out this investigative work and the achievement of the proposed objectives, the analysis techniques and collection of data were used, interviews, etc., each one of them was used indistinctly in an or another stage of the investigation until arriving to the final objective that propitiated the realization of the same one.
The present investigation was carried out in the Electrochemical Company of Sagua (ELQUIM), entity in charge of satisfying the national demand of chemical products of the Industry and the society, contributing to its well-being. Their productions depend in great measure of an efficient provisioning administration, because in occasions it has been carried out the purchase of inventories of matters cousins, materials and spare parts in an excessively operative way and without keeping in mind the importance of knowing the costs. It is for it that intends to calculate and to analyze the provisioning costs in the entity starting from the definition of a methodological procedure that allows taking future actions of improvement in the provisioning administration in this study. For this purpouse will be carried out it a bibliographical revision on the aspects related with this topic, intending the mentioned procedure and finally applying it to the process of provisioning of the company to validate their effectiveness. To carry out this investigative work and the achievement of the proposed objectives, the analysis techniques and collection of data were used, interviews, etc., each one of them was used indistinctly in an or another stage of the investigation until arriving to the final objective that propitiated the realization of the same one.
Descripción
Palabras clave
Empresa Electroquímica ELQUIM, Sagua la Grande, Gestión Logística, Proceso de Aprovisionamiento