Aplicación de la Teoría de Restricciones y su Incidencia en los Costos de Producción en la Empresa MIVIRN, de la ciudad de Riobamba provincia de Chimborazo.

Abstract

The present investigation Project dealt with the elaboration of an improvement proposal for the MIVIRN enterprise, applying the methodology of the Restriction Theory (TOC), to minimize the production costs. In the investigation development it is possible to establish the historical demand and on this basis the future demand is projected which permits to evaluate and determine the standard times; the production centered are paid for itself through direct paying; with this data the system restriction is established applying the methodology proposed by Goldratt to exploit the restriction which impairs reaching a better productive yield as related to the enterprise goal; therefore, it is essential to take into account the best resource combination to subordinate the restriction; after , the lineal programming is carried out with the help of Solver of Excel tool which permits to obtain results in real time so as to determine the production needs; which leads to an adequate planning of production which contributes to the continuous improvement through the optimization of the human resource and the increment of the produced units to maximize the enterprise benefit by a 37%. Upon increasing the restriction in the process of material mechanization, it is proposed to increase the system capacity: finally the costs are compared after eliminating the restriction, showing that with the application of the Restriction Theory the production costs are diminished at the enterprise MIVIRN; they are reduced by 495.94 USD for concrete mixers and 476.17USD for elevators by semester. An opportune application of the Goldratt Methodology is recommended to identify and balance the restrictive resource which increases the work efficiency upon reducing the time by 1104 minutes idle, maximizing the use, an objective of any enterprise.