An algorithm to determine the cost of training a direct operator

Salas-Hidalgo L.M. · Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology (2021) · DOI: 10.18687/laccei2021.1.1.410

Resumen

This article proposes an algorithm that allows how to determine the cost of training a direct worker based on the investment made by the company in the cost of direct labor and indirect manufacturing costs. In this regard, the first day of work of the direct operator was considered as a point of departure and the day where an adequate level of efficiency was reached as the conclusion, which was also contemplated in the pricing of the manufactured product. The latter, in equipoise between the efficiency of the production carried out by the worker and the efficiency used for the price setting will be called "Return efficiency". The procedure used for the current algorithm will result in two formulas: the first, that using information from the enterprise determined the approximate cost of training of the direct operator, based on the cost of direct labor and the increase of its efficiency through time. The second, as the total cost of training based on the involvement at an initial state of the manufacturing overhead. Moreover, with those formulas it will be acquired a sunk cost that is included as part of the firing cost.

Instituciones: Universidad Peruana de Ciencias Aplicadas