Proposal to improve cost and maintenance management to reduce the production costs of a company in the logging sector, Trujillo 2023

Santos Gonzales C.E.; Mendoza Ocaña C.E.; Felipe Serrano C.D. · CISCI - Conferencia Iberoamericana en Sistemas, Cibernetica e Informatica (2024) · DOI: 10.54808/cisci2024.01.58

Resumen

The present investigation proposes to improve the management of the cost and maintenance processes of a company in the logging sector in the city of Trujillo, to reduce its production costs, proposing the application of the Costing System by Work Orders, State of Cost of Production, Kardex and a Maintenance Plan, as improvement tools. The initial diagnosis of the production area was carried out, since it is in this area where disorder and lack of control of its activities and failures of its fixed assets are identified that generate excessive costs and impact the productivity and profitability of the company. Once its causes were identified, they were summarized, prioritizing them according to their impact, establishing the necessary engineering tools that positively impact the reduction of production costs. The proposed tools were developed and finally, the economic results VAN 28,765.47, TIR 77.65% and B/C 1.97 were obtained, which were contrasted with the antecedents, thus supporting our hypothesis that the proposal to improve cost and maintenance management reduces the production costs of a company in the wood sector. © CISCI - Simposium Iberoamericano en Educacion, Cibernetica e Informatica 2024.

Instituciones: Universidad Privada del Norte