Kanban Design and Implementation to reduce costs in a SME fragance producer

Miguel Alburqueque Rueda C.; Jesus Romero Castillo R.; Antonio Díaz Díaz M. · Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology (2025) · DOI: 10.18687/laccei2025.1.1.929

Resumen

The application of Lean methodologies stands out for organizing the workflow, guaranteeing production and minimizing costs. Although methodologies such as Kanban have proven to be effective in various types of industries, it has not been explored in depth in fragrance microenterprises. The study sought to determine the impact of the Kanban methodology on reducing costs in a fragrance-producing microenterprise by creating a replicable model. Using realistic restrictions to choose the best alternative, then its design and implementation, and simulation with the use of engineering standards, it was found that efficiency increased from 87.83% to 98.48%, while the opportunity cost was reduced, achieving a profit of $5953.25. In addition, the financial indicators of NPV of $264.82 and an IRR of 16.20% demonstrated the viability of the proposal. This study contributes to the use of Lean methodologies in microenterprises with limited resources by offering a practical and effective solution.

Instituciones: Universidad Privada del Norte