¿Qué encontrarás en este Post?
¿Qué son las mermas en producción y cómo se clasifican?
La producción de bienes implica la utilización de diversos insumos que, en algunos casos, no se convierten en producto terminado. A este fenómeno se le llama merma, y se define como la diferencia entre la cantidad de insumos consumidos y la cantidad incorporada en el producto terminado.
¿Por qué se producen las mermas?
Las mermas pueden ser evitables o inevitables. La merma inevitable es aquella que surge de manera natural en el proceso productivo, mientras que la merma evitable se produce por ineficiencias en la producción.
¿Cómo se tratan las mermas en la producción?
La especificación técnica debe incluir las mermas inevitables. En cuanto a las mermas evitables, su tratamiento dependerá del modelo de costeo utilizado. En el modelo de costeo resultante, las mermas evitables se incluyen dentro del componente físico.
En cambio, en el modelo costeo normalizado, solo se consideran las cantidades que se deberían consumir en condiciones de máxima eficiencia posible, por lo que no se incluyen a las mermas evitables como componentes del costo.
¿Cómo se calculan las mermas?
La especificación técnica establece la relación técnica o relación de eficiencia para cada unidad de bien consumible, definido como la cantidad necesaria del mismo para realizar una unidad de producción. En consecuencia, en la especificación técnica se incluye solo la merma inevitable, que puede presentarse calculada sobre la cantidad que se produce o sobre la cantidad que se consume, de acuerdo a las características del proceso productivo. La merma puede expresarse como porcentaje de la producción o del consumo.
¿Cuál es el concepto básico para la producción de bienes?
El consumo proyectado de los insumos, reflejado en la especificación técnica, puede descomponerse en lo que se espera incorporar en el producto más la merma inevitable prevista. En consecuencia, el consumo queda determinado como una relación lineal con el 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 las Mermas en la 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.
Las Mermas en el Proceso Productivo. ¿Cómo se relacionan con los componentes físicos de los bienes intermedios?
Descubre cómo calcular las mermas y su impacto en el costo.
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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equilibrador
Equipos de equilibrado: clave para el funcionamiento suave y efectivo de las equipos.
En el ámbito de la avances moderna, donde la productividad y la fiabilidad del dispositivo son de gran relevancia, los aparatos de calibración cumplen un tarea vital. Estos dispositivos adaptados están concebidos para calibrar y fijar piezas móviles, ya sea en equipamiento de fábrica, transportes de desplazamiento o incluso en equipos caseros.
Para los expertos en mantenimiento de aparatos y los especialistas, utilizar con equipos de calibración es importante para garantizar el desempeño estable y fiable de cualquier sistema rotativo. Gracias a estas soluciones innovadoras modernas, es posible disminuir considerablemente las vibraciones, el sonido y la carga sobre los rodamientos, mejorando la tiempo de servicio de elementos caros.
De igual manera relevante es el rol que juegan los aparatos de balanceo en la servicio al cliente. El apoyo especializado y el soporte permanente usando estos dispositivos habilitan dar servicios de óptima calidad, mejorando la satisfacción de los usuarios.
Para los responsables de empresas, la aporte en sistemas de equilibrado y dispositivos puede ser importante para mejorar la eficiencia y eficiencia de sus equipos. Esto es principalmente significativo para los inversores que dirigen reducidas y medianas emprendimientos, donde cada aspecto cuenta.
Por otro lado, los equipos de calibración tienen una gran uso en el área de la fiabilidad y el monitoreo de nivel. Permiten detectar posibles defectos, reduciendo mantenimientos elevadas y averías a los sistemas. Más aún, los indicadores recopilados de estos sistemas pueden emplearse para perfeccionar sistemas y aumentar la presencia en plataformas de exploración.
Las áreas de utilización de los aparatos de equilibrado abarcan múltiples ramas, desde la elaboración de ciclos hasta el monitoreo de la naturaleza. No importa si se trata de grandes manufacturas industriales o limitados talleres domésticos, los dispositivos de ajuste son necesarios para asegurar un rendimiento eficiente y sin riesgo de paradas.
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