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Mermas y subproductos: ¿cómo afectan a la producción?
El proceso de producción puede generar mermas y subproductos, lo que plantea la necesidad de gestionarlos adecuadamente. Las mermas son la diferencia entre la cantidad de insumos consumidos y la cantidad incorporada en el producto terminado. Por otro lado, los subproductos son aquellos productos que resultan de la producción, pero no son el objetivo principal.
Desperdicios: normal y extraordinario
El desperdicio es el material susceptible de ser vendido, resultante de las operaciones primarias de producción. Este puede ser normal o extraordinario.
El desperdicio normal se encuentra dentro de un margen de tolerancia aceptable y se considera dentro del costo del producto. Por otro lado, el desperdicio extraordinario está por encima del margen de tolerancia establecido y no forma parte del costo del producto.
Si el desperdicio se vende, se puede utilizar para reducir el costo del material cuyo tratamiento físico dio lugar a la aparición del mismo, en la medida de que dicha práctica sea habitual.
Material defectuoso y desechado
El material defectuoso es aquel que presenta alguna o algunas imperfecciones o fallas que pueden ser corregidas técnicamente. Si se pueden solucionar, permiten que el producto final pueda ser vendido como de primera calidad. Caso contrario, el precio se reduce y se vende como producto con fallas.
Por otro lado, el material desechado son aquellos materiales que han experimentado imperfecciones que no son posibles de solucionar técnicamente y deben venderse como de segunda calidad.
Conclusión
En definitiva, la gestión adecuada de mermas, subproductos, y desperdicios puede mejorar la eficiencia y reducir costos en el proceso de producción. Comprender las diferencias entre cada uno de estos conceptos y su correcta gestión es fundamental para cualquier empresa que quiera mejorar sus resultados.
Bibliografía
Podmoguilnye, M. (2019). Costos para una gestión estratégica y sustentable. 1ra Edición. Ciudad Autónoma de Buenos Aires. Argentina. Editorial La Ley. Pp 122.-
Peralta, J. (2006). La gestión empresarial y los costos. 1ra Edición. Ciudad Autónoma de Buenos Aires. Argentina. Editorial La Ley. Pp 155 – 157
En este artículo, hemos explorado los conceptos claves relacionados con las Mermas y los Desperdicios 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.
En este video aprenderás todo sobre las Mermas y la determinación del Componente Físico de la Materia Prima, incluyendo su definición, tipos de desperdicios y cómo el material defectuoso puede ser convertido en producto de alta calidad.
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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