Propuesta de incremento de la rentabilidad de la empresa laboratorios Mollie Cia Ltda, a partir del mejoramiento de los procesos productivos en el área de acondicionamiento y del cálculo de costos unitarios de producción de los cinco productos más significativos.

Abstract

In the present work, a thorough study of the Packaging area was carried out, determining the problems, and providing solutions to each of them. The implemented measures that we could quantify, were subjected to economic analysis to determine their impact on the company's profitability. Obtaining a 3.27% increase. The company established a method for the calculation of unit production costs. The Production Orders were redesigned to make them easy to fill out and to provide the information required to calculate labor times. Then creating tables to tabulate these times so we can quantify their costs. Also, it was established how to distribute the indirect production costs for some products. Such as Nail Polish, Capillary and Hands, and Feet, to get the unit cost of production. To achieve this goal, it was necessary to put in place a series of modifications to the company's asset management procedures. As well as a restructuring of the accounting chart of accounts, to be able to determine the indirect cost of production more easily. The calculation of the unit production costs of the five most significant products was carried out. Obtaining that four report reasonable profits to the company, but one gives losses. So, in this work, the recommendations are to continue with this study for all products. And based on the results be able to make the most appropriate decisions.