Análisis de Costos para Optimizar el Proceso de Montaje en Hierro en las Empresas de Construcción de Guayaquil, Año 2021

Abstract

Construction companies show the importance of maintaining their processes with optimal margins and efficient processes to guarantee their permanence over time. As the object of this study, it will analyze the costs of the iron assembly process of construction companies in Guayaquil that provide this service / product. Information pertinent to the Ecuadorian reality, specifically Guayaquil, was collected and specific objectives of the study were proposed, which are: first to implement a continuous cost analysis process that allows detecting possibilities for improvements, in which it was determined as the best model for the companies studied the allocation of costs by purchase orders and a significant reduction in times in the assembly processes was detected that positively affects other costs for construction companies; second, to obtain reliable information from the market and potential customers regarding the acceptance of the service that serves for decision making, for which a survey was carried out to a reliable sample of the universe of builders that allowed to determine it is a service / product highly accepted in the market and optimal profit margins; and third, to elaborate an initial diagnosis to be taken as a baseline for future analysis, the database that was created allowed to obtain information in percentage of customers, uses, losses and costs that is taken as a baseline for the analysis sample that the process generates a service / product profitable today. It is important that possible technological and material innovations be considered in future analyses and their effects.