Implementation of an improvement plan to reduce the operating costs of a manufacturing company

Authors

Chávez, Arturo

Ticllasuca, Esmeralda

Ferré, Jean

Plasencia, Kattia

Guillen, Kendy

Geldres-Marchena, Teodoro

Geldres-Marchena, Teodoro

Abstract

The present work was elaborated with the purpose of implementing an improvement plan to reduce the operating costs of a manufacturing company, since the company that is dedicated to the manufacture of masks, aprons, banners and religious cloaks showed different problems, such as a high percentage of waste, poor quality control, poor quality raw material, a constant rotation of suppliers and overstock. It should be noted that the company is currently manufacturing only masks and aprons, since, due to the pandemic and the great problem that the world is going through, there was no production of religious mantles or banners. After applying the improvement plan for each indicator, a total benefit of S/.2324.49 was obtained, that is, a positive result was obtained by reducing the operating costs of a manufacturing company. In addition to having a net present value of 27.00 soles, an Income NPV of 19,741.00 soles, an Expenditure VAN of 19,714.00 soles considering an annual interest rate of 20%, an internal rate of return of 2%, having a TMAR of 1.53%.