Efectos económicos en los reprocesos que se generaron en la línea de alimentos balanceado en la empresa Pronaca-planta Puembo durante el periodo 2020-2021.

Abstract

The company "Pronaca" Puembo plant is an ecuadorian company dedicated to the production and commercialization of agricultural products, which meet high quality standards, it is for this reason that within the process of elaboration of the balanced line, controls and inspections are carried out in order that the products comply with the technical specifications, when there are non-conformities on the part of the Quality Department, it is required that the merchandise be reprocessed, and that is where the need for this research arises. Our main objective isto analyze the rework in the feed lines in the cost of the company's finished product in the period 2020-2021, seeking to identify in which phase of production manufacturing defects are generated, determine normal and abnormal costs, review the control of manufacturing orders to determine the economic and financial impact that affects the company's results. Applying the respective research methodologies such as the inductive, deductive, analytical, and comparative method, in the interviews conducted with Pronaca personnel, and the review of the conformity sheets, the main causes of reprocessing are determined, where there are shortcomings at the operational level due to incorrect use of machinery, lack of training and staff turnover, that cause the merchandise to not meet quality specifications. When analyzing the financial information of the periods, the economic-financial impact caused by the rework against net income was 11.4% in 2020 and 10.6% in 2021, concluding that the variables must controlled to avoid rework.