Toma de decisiones rentables mediante la contabilidad del trúput en una lavandería industrial

Abstract

This paper presents a new approach for the decision making in an industrial laundry by the application of throughput accounting under the focus of the theory of constraints (TOC). The restriction in the system was identified by a detailed analysis of the special washing processes and their capabilities. We made in every process the octane analysis speed of throughput, identifying the line that generates more speed in turnover and hence to which it should be given more strength in sales to fill the capacity that is available; this is because with the current demand the restriction was in the market. With the simulation of various combinations among the three processes, tainted, washed and crafts, taking into account the octane already calculated by product, it was found that without an increase in operational costs and without locative or technological investments, sales can be increased by 70% in relation to what the company is currently billing.