COSTOS ADICIONALES POR REPROCESOS EN PRODUCCIÓN DE FERTILIZANTES EN UNA PLANTA AGROINDUSTRIAL UBICADA EN EL KM 4.5 VÍA DURAN-TAMBO

Abstract

The present academic article consists of identifying the additional costs incurred by reprocessing in the production of fertilizer in an Agroindustry company, which are not related to the quality of the same, rather corresponds to other factors, such as: First, slow turnover of the inventory due to lack of sales strategies, which causes the product to be stored for a long time and consequently to be compacted. Second, the prices of this type of product to be regulated by a governmental entity, are used in costs by re-labeling. And thirdly, the customer's requirements to obtain the product in a presentation (weight) that is not normally distributed, cause additional costs to be incurred due to a change of presentation, the product must be maquilled in presentations inferior to the one that is distributed. These reprocesses were identified by means of brainstorming carried out with the experts of the fertilizer area and the cost of the same is attributed to the production department. Information is extracted from the Infor-LN system on expenses, Kardex and production orders for three periods, which are sorted and dynamic tables are drawn to determine the costs for reprocessing. An effective selling strategy is important to lower costs.