Toma de decisiones rentables mediante la contabilidad del trúput en una lavandería industrial
Pérez-Henao, C. (Catalina) | 2014-05-13
This paper presents a new approach for the decision making in an industrial laundry by the application
of throughput accounting under the focus of the theory of constraints (TOC).
The restriction in the system was identified by a detailed analysis of the special washing processes
and their capabilities. We made in every process the octane analysis speed of throughput, identifying
the line that generates more speed in turnover and hence to which it should be given more
strength in sales to fill the capacity that is available; this is because with the current demand the
restriction was in the market. With the simulation of various combinations among the three processes,
tainted, washed and crafts, taking into account the octane already calculated by product,
it was found that without an increase in operational costs and without locative or technological
investments, sales can be increased by 70% in relation to what the company is currently billing.