DESARROLLO E IMPLEMENTACIÓN DE UN MODELO DE TEORÍA DE RESTRICCIONES PARA SINCRONIZAR LAS OPERACIONES EN LA CADENA DE SUMINISTRO (DEVELOPMENT AND IMPLEMENTATION OF A THEORY OF CONSTRAINTS MODEL TO SYNCHRONIZE THE SUPPLY CHAIN OPERATIONS WITH PRODUCTION CON
DESARROLLO E IMPLEMENTACIÓN DE UN MODELO DE TEORÍA DE RESTRICCIONES PARA SINCRONIZAR LAS OPERACIONES EN LA CADENA DE SUMINISTRO (DEVELOPMENT AND IMPLEMENTATION OF A THEORY OF CONSTRAINTS MODEL TO SYNCHRONIZE THE SUPPLY CHAIN OPERATIONS WITH PRODUCTION CON


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En este artículo se presenta una propuesta metodológica y práctica que permite sincronizar las operaciones y las decisiones en una cadena de suministro de una empresa del sector de revestimientos cerámicos en Colombia. Para ello se utilizaron dos herramientas de Teoría de Restricciones (TOC): la primera asociada a la sincronización de operaciones de la cadena de suministro (método Drum-Buffer-Rope), y la segunda, al desarrollo de una herramienta contable que permita mejorar la toma de decisiones de cada miembro de la cadena de suministro (Contabilidad de Throughput). Los resultados de la implementación muestran que mediante un análisis integral de la cadena de suministro puede mejorarse el desempeño de métricas globales como el nivel de servicio al cliente, el cumplimiento de los programas de producción, el costo de inventarios de materias primas y producto terminado, y la productividad de la empresa.
Abstract: This paper presents a methodological and practical proposal to synchronize the logistic operations and decisions in a Colombian ceramic tile supply chain. For doing so, we used two tools from the Theory of Constraints methodology (TOC): the first one refers to the operations synchronization along the supply chain through the so-called method Drum Buffer-Rope; the second one refers to the development of an accounting tool that allows improving the decision making for each member of the supply chain (Throughput Accounting). The results of the implementation show that an integral analysis of the supply chain could improve the global performance metrics such as service level, production plans fulfillment, inventory costs of raw materials and finished goods, and the company productivity.
Sumário: Neste artigo apresenta-se uma proposta metodológica e prática que permite sincronizar as operações e as decisões numa corrente de fornecimento de uma empresa do sector de revestimentos cerámicos em Colômbia. Para isso se utilizaram duas ferramentas de Teoria de Restrições (TOC): a primeira sócia à sincronização de operações da corrente de fornecimento (método Drum-Buffer-Rope), e a segunda, ao desenvolvimento de uma ferramenta contable que permita melhorar a tomada de decisões da cada membro da corrente de fornecimento (Contabilidade de Throughput). Os resultados da implementação mostram que mediante uma análise integral da corrente de fornecimento pode se melhorar o desempenho de métricas globais como o nível de serviço ao cliente, o cumprimento dos programas de produção, o custo de inventarios de matérias primas e produto terminado, e a produtividade da empresa.
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