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El Componente Físico en la determinación del Costo de la Materia Prima
Introducción
La producción de un nuevo producto implica la determinación de la cantidad y calidad de los bienes consumibles necesarios para su elaboración. En este artículo, exploraremos cómo los distintos bienes consumibles son seleccionados y combinados para crear un producto óptimo.
Responsables de la determinación de la cantidad y calidad de los bienes consumibles
Aunque la decisión de producir un nuevo producto recae en aquellos que están en contacto con el cliente y conocen el mercado, quienes están en el área de investigación y desarrollo de producto son los responsables de definir la especificación técnica y la viabilidad del producto.
El sector de ingeniería de productos en contacto con comercialización se encarga de ensayar distintas combinaciones de cantidades y calidades de diferentes insumos, hasta determinar el producto óptimo a producir.
Importancia de la calidad y cantidad de los bienes consumibles
La cantidad y calidad de los bienes consumibles son conceptos estrechamente vinculados.
En algunos casos, la calidad de los bienes consumibles condiciona exclusivamente la calidad del producto terminado, mientras que en otros casos condiciona su rendimiento. Por ejemplo, un mismo insumo puede ser adquirido a diferentes proveedores con distintas calidades.
Por tanto, la especificación técnica debe establecer la combinación de los insumos en términos de cantidad y calidad para asegurar la producción de un producto óptimo.
Especificación técnica
La especificación técnica es un documento que define y documenta la combinación de los insumos en términos de cantidad y calidad. Este documento establece las distintas calidades y cantidades de cada insumo, consecuencia de los distintos proveedores, para evitar la dependencia de un solo proveedor.
Conclusión
La producción de un producto óptimo depende de la calidad y cantidad de los bienes consumibles seleccionados y combinados. La especificación técnica es fundamental para establecer la combinación adecuada de los insumos y asegurar la producción eficiente y efectiva de un producto.
Bibliografía
Podmoguilnye, M. (2019). Costos para una gestión estratégica y sustentable. 1ra Edición. Ciudad Autónoma de Buenos Aires. Argentina. Editorial La Ley. Pp 118-119.-
En este artículo, hemos explorado los conceptos claves relacionados con el Componente Físico y el Costo de Producción. Esperamos que les haya aportado nuevos conocimientos y perspectivas.
Ahora, para aquellos que desean profundizar aún más en el tema, hemos creado un video que proporciona una visión más detallada y práctica de los conceptos que acabamos de tratar.
En este video, se presentarán ejemplos prácticos que te ayudarán a aplicar los conceptos desarrollados.
Así que, si estás interesado en llevar tus conocimientos al siguiente nivel, asegúrate de ver nuestro video que complementa este artículo.
¡Mira este video educativo ahora!
Aprende sobre la importancia del componente físico en la producción de tu producto. Descubre cómo la cantidad y calidad de los bienes consumibles afectan a la producción eficiente y a la calidad del producto final.
Para afianzar lo aprendido, les ofrecemos una actividad que hemos preparado y que esperamos que disfruten y les sea de gran utilidad en su proceso de aprendizaje.
¡Los invitamos a participar!
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