Optimización de la gestión del costo de producción en una compañía láctea

The purpose of this work is to create a tool, which allows to control and manage in a timely manner, those factors that impact the production cost in a dairy production area, from the scope of the production manager. Using this tool, the dairy production manager will be able to involve the workers in the management of cost indicators through the communication of the economic impacts that occur with changes in the production conditions. Additionally, the analysis and management of the controllable variables of the production costing will be a starting point for generating a continuous improvement culture in costing optimization. As a result of this work, a cost production impact tool is obtained and the money impact can be quantified for each factor controlled by the production manager. The tool allows analysis of data for each of the factors and product references, so that it allows the interested to focus management activities on the most important topics. 7 Although cost of production has a fairly large structure, there are some key components that can be used by the production manager to improve the cost; this can be done by monitoring and controlling the process variables that can be managed on a day to day basis from his yield.