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Procedure for calculating added value: application in the medium-voltage fuse industry
El procedimiento para calcular el valor agregado: una aplicación en la industria de fusibles de media tensión
Keywords:
Procedure, added value, push manufacturing system, processes (en)procedimiento, valor agregado, sistema de manufactura push, procesos (es)
This paper presents a procedure to calculate the added value of a process, through a pull manufacturing approach. The procedure allows calculating the selling price, the added value for each operation and the capital required to purchase the raw material. Additionally, the procedure sets the added value of the product for each operation, analyzing its increase or decrease based on the difference between the raw material cost and the purchasing budget. Finally, the results of its application in a medium-voltage fuse industry in the Cuban Republic are shown.
El presente artículo expone un procedimiento para calcular el valor agregado de un proceso, aplicando un enfoque de manufactura pull. Este permite calcular el precio para la venta, el valor agregado en cada una de las operaciones y la cantidad de dinero requerido para comprar la materia prima. Adicionalmente, el procedimiento permite establecer el valor agregado del producto en cada operación, analizando así, su aumento o disminución a partir de la diferencia entre el costo de la materia prima y el presupuesto de la compra. Finalmente, se muestran los resultados de su aplicación en una empresa industrial de fusibles de media tensión en la República de Cuba.
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Copyright (c) 2014 Andrey Vinajera Zamora, Fernando Marrero Delgado, William Ariel Sarache
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