Bibliographic citations
Aguilar, S., Castro, A. (2018). Propuesta de implementación de la metodología Lean Manufacturing para incrementar la rentabilidad en la empresa Agroindustrias IBSA R. I. R. L. - Cajamarca, 2017 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/12737
Aguilar, S., Castro, A. Propuesta de implementación de la metodología Lean Manufacturing para incrementar la rentabilidad en la empresa Agroindustrias IBSA R. I. R. L. - Cajamarca, 2017 [Tesis]. PE: Universidad Privada del Norte; 2018. https://hdl.handle.net/11537/12737
@misc{sunedu/2803985,
title = "Propuesta de implementación de la metodología Lean Manufacturing para incrementar la rentabilidad en la empresa Agroindustrias IBSA R. I. R. L. - Cajamarca, 2017",
author = "Castro Marcapura, Ana Margot",
publisher = "Universidad Privada del Norte",
year = "2018"
}
The objective of this research is to determine how the proposed implementation of the Lean Manufacturing methodology influences the increase in profitability of the Agroindustrias IBSA EIRL company, located in the sector of Santa Bárbara, district of Los Baños del Inca, Cajamarca. For the research, the correlational type pre-experimental design was used, with the initial diagnosis being made for the processing of the different varieties of dairy products that are marketed by the company: Swiss cheese (QTZ), cheese with oregano (QO), buttery cheese (QM), yogurt (Y) and butter (M). Once the current situation of the production process was known after the diagnosis was made, the tools VSM, Tack Time, 5 S's, Line Balance, TPM and KAIZEN were applied to improve the processes, which lead to an increase in profitability. The information was systematized and organized, for this process flowcharts were elaborated for each product, quantifying the volumes of milk and daily inputs that were used in each product, obtaining the variable costs (CV), fixed costs (CF), total cost (CT) and total unit cost (CTu). The sum of reduced times through the VSM in all the products was valued at S /. 4,101.25 annual savings. The CTu cost in soles for each product was 16.92 (QTZ), 16.92 (QO), 13.99 (QM), 3.76 (Y) and 10.97 (M); of which the CVu (S /) was 12.16 (71.89%), 12.17 (71.90%), 9.44 (67.49%), 1.73 (46.16%) and 1.01 (9.23%), respectively. The profitability was 17.90%, with monthly income of S /. 1,886.67 and S /. 13,430.54 per year. The investment in the implementation of the 5 S's, TPM and equipment is S /. 8755. Finally, the VAN was S / 40,672.27 and the internal rate of return (TIR) was 89%. It is concluded that the Lean Manufacturing methodology has contributed to the improvement of processes; A narrow margin between the cost per unit of product and the sale price is notorious, for this the entrepreneur must increase the level of production to generate greater utility, with the same fixed costs. KEYWORDS: Dairy products, Lean Manufacturing, profitability, costs.
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