REDUCCIÓN DE COSTOS DE LOS PRODUCTOS MEDIANTE LA ADMINISTRACIÓN BASADA EN ACTIVIDADES
DOI:
https://doi.org/10.19136/hitos.a0n48.469Keywords:
Administración basada en actividades. Diseño del producto. Selección de proveedores. Costo de pertenencia.Abstract
RESUMEN Este ensayo presenta la metodología de la Administración Basada en Actividades (ABM), aplicada a la reducción de costos de los productos. El objetivo del ABM es lograr la mejora de las organizaciones mediante su aplicación en varias áreas, tales como determinar la rentabilidad de los clientes, reducir los costos de los productos y evaluar la rentabilidad de inversiones en nuevas tecnologías.En este trabajo, la técnica se aplica concretamente en dos áreas de la administración: las compras, al definir de manera adecuada al mejor proveedor; y en la etapa de diseño del producto, de modo que su costo durante el ciclo de vida del artículo sea bajo. Para definir correctamente qué proveedor es más conveniente, no debe tomarse en cuenta únicamente el precio de compra de los materiales, sino otros costos incurridos como son pruebas y sustituciones, costos indirectos, costos del usuario final y garantías. En cuanto al diseño del producto, el enfoque debe hacerse considerando el ciclo de vida del artículo y no sólo los costos iniciales, ya que un mejor diseño, aunque en principio cuesta más, para el ciclo de vida completo es más barato. La metodología se ilustra con la presentación de un caso hipotético de la aplicación del ABM. ABSTRACT This essay presents the methodology of the Activity- Based Management (ABM), applied to the cost reduction of the products. The aim of the ABM is to achieve the improvement of the organizations by means of its application in several areas, such as determining the profitability of the customers, reducing the costs of the products and evaluating the profitability of the investment on new technologies. In this research, the technique is applied specifically in two areas of the administration: the purchasing, when the best supplier is defined in a suitable way; and the product design stage, so that its cost during its lifetime is low. To define perfectly well what supplier is more convenient, it’s necessary to take into consideration not only the purchasing price of the materials but also other costs that happen such as tests and substitutions, indirect costs, final user’s costs, and guarantees. Regarding the design of the product, the approach must be done considering the life cycle of the product, and not just the initial costs, because a better design, even though it’s more expensive at the beginning, for the full lifetime is cheaper. The methodology is illustrated with the presentation of a hypothetical case of the application of the ABM.Downloads
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