Sistema de medición del trúput organizacional, que permita mediante simuladores incidir sobre variables para mejorar la productividad y el indicador de valor agregado en una planta de calzado

Abstract

The present research work consists in the analysis of the EVA (Economic Value Added), which generates a footwear company, in this way it is sought to provide a management tool that allows timely decision making, based on the impact they have on the added value. The research includes in the first part the conceptual analysis of the financial axes EVA and ROE (Return on Equity), the state of the art of Accounting of the Troughput, and then implemented in a productive line of an industry of the footwear sector. The description of the mill is carried out, with the related processes and the development of a simulator based on linear programming, which allows to quickly measure the metrics, Operating expenses, Total Troughput, Net operating profit, Productivity and EVA. The products that contribute most to the company's profits are also identified. The simulator developed in Microsoft Excel through Visual Basic programming, allows to visualize the restrictions of the system and the saturation of the processes to influence them and immediately before executing in the mill, to observe the affectation on the aforementioned metrics, this allows to make the best decisions about the productive processes.