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Reseña Crìtica Kaizen Costing Essay

657 words - 3 pages

CONTABILIDAD ADMINISTRATIVA
J. Alfredo Villarreal Martínez 130885
Reseña Crítica del Artículo:
“Kaizen costing for lean manufacturing”
Autor: B. Modarres, A. Ansari y D.L. Lockwood
Durante los últimos años las empresas de productos y servicios han enfrentado una gran competencia ocasionado por la apertura global, en consecuencia modelos administrativos que parecían ser adecuados, al entrar nuevos competidores tuvieron la sorpresa que ya eran obsoletos o ineficientes para el tipo de producto/servicio que ofrecían.
Esto a final de cuentas se resume en una llamada de emergencia, para analizar los modelos actuales de costos y administración de la empresa, ya que la competencia al tener implementados modelos más eficientes puede generar una ventaja competitiva en el mercado, lo que se puede convertir en un mayor margen de ganancia, participación de mercado y lealtad del consumidor, las cuales son variables claves para definir las el éxito de una empresa.
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Kaizen complementado con “target costing” hacen una excelente combinación para definir los limites en donde trabajar, con “target costing” es posible definir el precio que el mercado esta a dispuesto a pagar a diferencia de basarse en el costo de producir, al tener esto podemos definir la utilidad objetivo que los socios y la empresa esperan sobre el producto y nos da en resultado el “target cost” que tenemos que llegar para cumplirlo y se dividen en costo de diseño y costo de manufactura.
Costo de manufactura es donde Kaizen se vuelve relevante, no es un proceso agresivo y con grandes cambios, sino un proceso de enfoque en pequeñas mejoras continuas a lo largo del tiempo. Para lograr la evolución es necesario incluir a los administradores y a los operadores de la línea, para que puedan definir los costos ideales a los que se quiere llegar.
Lo relevante del modelo es que tiene que ser sencillo y que se repita, si se logra generar por una ocasión el modelo pudiera ser irrelevante, al lograrse el objetivo se tiene que repetir a lo largo del tiempo.
Parte importante del modelo es definir los procesos que agregan valor y los que no, esto puede ser un abrir de ojos relevante en la empresa, ya que los que no agregan valor son todos esos proceso que no tienen que ver con la transformación del producto y la mayoría de las empresas pierden mucho tiempo y dinero en este tipo de pasos.
Para finalizar el entender bien cada uno de las actividades en los costos nos ayuda a optimizar y mejorar los procesos lo que en resumen logra esa ventaja competitiva con la competencia, en un mundo tan globalizado y con tantas opciones en el mercado para elegir, lograr la mayor utilidad con una satisfacción al cliente se vuelve imprescindible y Kaizen se vuelve una estrategia sumamente relevante para lograrlo.

Yo J. Alfredo Villarreal declaro que he realizado esta reseña con estricto apego al código de honor de la UDEM.

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