Panaderia HORNITO Final
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“MAXIMIZAR LAS UTILIDADES DE LA PANADERIA EL HORNITO” ¿CUANTO PRODUCIR PARA LA OTRA SEMANA CON EL ÁNIMO DE MAXIMIZAR SUS VENTAS?
HUAMAN APAZA, Yesenia HUANAQUINI ALVAREZ, Juniors SANCHEZ PAURO, Jesus SARMIENTO CHOQUE, Edwin CHAMBILLA URURI,
Aracely
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ING. COM. RUBENS PEREZ MAMANI
TACNA- PERÚ 2009
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INTRODUCCION
El presente trabajo de investigación investigación realizado para la empresa Panadería y Pastelería EL HORNITO EIRL., muestra una de las muchas situaciones por las que atraviesa una empresa que se dedica a la elaboración de productos en donde se es requerida la oportuna y eficaz toma de decisiones para poder lograr un mayor beneficio ya sea maximizando utilidades o minimizando costos. Para lo cual se hace de utilidad las herramientas provistas por los Métodos de Optimización estudiadas en el presente curso que nos permite encontrar el resultado óptimo deseado. Las herramientas de análisis; tales como programación lineal y otros; permiten a las empresas alcanzar una mayor eficacia en la toma de decisiones y de esta manera contribuir notablemente en el desarrollo de las mismas. En empresas de producción, como tal es el caso de Panadería y Pastelería EL HORNITO, la eficacia es mucho más importante que la eficiencia ya que una decisión no certera puede ocasionar grandes pérdidas y la utilización de herramientas de los Métodos de Optimización se hace de gran importancia. El objetivo de nuestro trabajo radica en resaltar los puntos donde se pueda lograr la optimización de los recursos para reducir sus costos de operación que pueden hacer que la empresa logre mayores utilidades y mayores niveles de ventas; que muchas veces por obviarlas se registran ciertas perdidas que no son tomadas en cuenta, no permitiendo a la empresa tener una mejor posición en el mercado. Con la aplicación del modelo matemático de programación lineal la empresa logrará una mayor competitividad, incluso con el mismo precio y la calidad que siempre ha estado dentro de los parámetros que rigen a sus productos.
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RESUMEN
La empresa Panadería y Pastelería EL HORNITO , de Tacna siempre se ha preocupado por mantener niveles óptimos de producción con el fin de satisfacer sus demandas en las diferentes presentaciones que manejan, así como la reducción de los costos de producción. Para lograr esto se realizó un análisis de las cantidades de materia prima que utiliza la empresa para elaborar cada uno de sus productos en las diferentes presentaciones que manejan, además de tomar en cuenta los costos de producción de cada uno.
La optimización de recursos que se generó fue por un modelo matemático de programación lineal, el cual provoca en la empresa un incremento en la utilidad de cada uno de sus productos principales principales y una reducción reducción en los los costos de producción, haciendo haciendo un manejo manejo eficiente en la utilización de la capacidad instalada de sus líneas de producción y en la materia prima utilizada con respecto a lo disponible en inventarios meta.
PALABRAS CLAVE: niveles de producción óptima, costos de producción, optimización de recursos, programación lineal, productos principales, materia prima.
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UNJBG - FA FACA CA
ESCO ABSTRACT
The company Bakery and Pastry shop EL HORNITO. From Tacna always has been worried for supporting ideal levels of production in order to satisfy its demands in the different presentations that they use, as well as the reduction of the costs of production. To achieve this, there was realized an analysis of the quantities of raw material that the company uses to elaborate each of its products in the different presentations that they handle, besides bearing in mind the costs of production of each one.
The optimization of resources that was generated was for a mathematical model of linear programming, which originates in the company an increase in the utility of each one of its principal products and a reduction in the costs of production, doing an efficient managing in the use of the installed capacity of its lines of production and in the raw material used with regard to the available one in inventories put.
KEY WORDS: levels of ideal production, costs of production, optimization of resources, linear programming, principal products, raw material.
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Para el presente estudio se empleo una metodología de enfoque cuantitativo, en cual con la ayuda del propietario y trabajadores de la panadería Hornito que nos brindaron los datos necesarios para poder predecir cuánto debería producir en la semana para poder elevar sus ventas, esto se llevara a cabo mediante el uso de un modelo de la programación lineal y se tomara en cuenta en el análisis de sensibilidad que muestren los resultados finales. Para investigar cuanto se debe producir en la semana se nos presento distintos tipos de variables las cuales con la ayuda del programa WINQSB nos permitió trabajar con todas ellas y poder brindar los resultados que se esperaban. Diseño de la Investigación El presente trabajo se realizo distintas estrategias las cuales nos pudieron ofrecer como un punto de estudio la panificadora panificadora el Hornito. Lo que se utilizamos para conseguir la información fue lo que se conoce como una entrevista personal con el propietario de la panificadora el Hornito, el cual nos brindo la información y por lo cual nosotros pudimos plantear la hipótesis a investigar y a resolver. En aquella entrevista se pudo sacar las variables más resaltantes o que afectan en lo que es la producción y venta de sus productos. Mediante modelos de programación lineal nosotros podemos pronosticar la hipótesis planteada tras un previo análisis de los datos que nos fue brindado y posteriormente construir nuestras restricciones que nos permitan que nuestro modelo sea de gran impacto para el uso de la empresa. Variables del estudio: Variables independientes: Variables dependientes:
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Las entrevistas se aplicaron al propietario de la panificadora el Hornito y a algunos trabajadores (los que preparan y hornean), Todos ellos son actores principales que inciden en la producción del proceso de fabricación. fabricación. El tiempo utilizado fue aproximadamente de dos semanas y media pues muchas veces las entrevistas se suspendían por imprevistos en el trabajo o “trabajo crítico”, como ellos lo llaman. El resultado de las entrevistas lo registramos en dos casetes, con una duración de 60 minutos cada uno. Las transcripciones las hicimos en procesador de textos Word por ser compatible con cualquier otro programa que facilite el análisis del discurso de las entrevistas en trabajos posteriores.
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¿CUANTO PRODUCIR PARA LA OTRA SEMANA CON EL ÁNIMO DE MAXIMIZAR SUS VENTAS?
PANADERIA Y PASTELERIA “EL HORNITO” Quienes Somos
Panadería y Pastelería El Hornito, una empresa, dedicada a la elaboración de productos de panadería y pastelería, con más de 10 años de satisfacer los paladares más exigentes de la ciudad de Tacna. A través de todos estos años, hemos mantenido la calidad, el sabor y la materia prima de nuestros productos, a fin de conservar las recetas. Historia Panadería y Pastelería Pastelería El Hornito, es una empresa familiar, familiar, fundada en el año de 1998 en la ciudad ciudad de Tacna Tacna por don Zósimo Zósimo Gamarra Gamarra , quien quien desde desde muy joven joven trabaja trabajaba ba en una una panadería y fue como así fue adquiriendo conocimiento de la elaboración de cada uno de los productos , luego trabajo como maestro de panadería en la cual vio que había adquirido mucho conocimiento conocimiento con respecto respecto a la elaboración elaboración de diversos productos productos y fue así como que que en el 1998 1998 dio la inic inicia iati tiva va de pone ponerr su propia propia panad panader ería ía en su propi propiaa casa casa , abasteciendo a los vecinos de su barrio ; poco a poco la clientela fue creciendo y es así como se abre la primera primera sucursal de ventas ventas en la la Av. 2 de Mayo, siendo siendo el producto producto de mayor mayor venta los pasteles pasteles personalizados, personalizados, los que se elaboraban elaboraban de acuerdo acuerdo a los requerimientos requerimientos
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Misión
Generar productos de calidad y proporcionar excelente servicio en la industria de la panificación principalmente y en el mundo de los alimentos. Visión
Organización líder en la producción y comercialización de productos de panadería y pastelería en la ciudad de Tacna , siendo reconocida por su excelente calidad en todos sus productos.
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OBJETIVOS OBJETIVO GENERAL La gran expectativa por este tipo de empresas es ¿Que producir? y ¿Cuanto producir? Ya que al ser productos perecederos el factor conocimiento empírico a veces no es el mejor. Entonces surge la gran pregunta habrá un procedimiento científico capaz de decirme: ¿Cuanto debo producir? ¿En que cantidad? además de ¿Cuanto variaría si de dejo de producir x5? además de el margen de ganancia que deja el vender una unidad mas de este producto. Clar Claroo que que para para esto esto nece necesi sita tamo moss una una seri seriee de rest restri ricc ccio ione ness que que afec afecte tenn dire direct ctaa e indirectamente a nuestras x, que vendrían a ser el margen de ganancia que deja cada producto. Mediante el modelo de simulación, simulación, maximizar maximizar las ventas de la panadería, logrando logrando de ésta manera tener mayor utilidad. OBJETIVOS ESPECIFICOS •
Conocer el número de productos que se debe producir para x1,x2,x3,x4,x5,x6 con el animo de aprovechar al máximo los insumos y sobre de aumentar las utilidades de la empresa.
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“MAXIMIZAR LAS VENTAS DE LA PANADERIA EL HORNITO” ¿CUANTO PRODUCIR PARA LA OTRA SEMANA CON EL ÁNIMO DE MAXIMIZAR SUS VENTAS?
DATOS RECOPILADOS DE LA EMPRESA En el siguiente cuadro podemos observar claramente los precios de cada una de nuestras X además de la producción que por aprendizaje empírica maneja la empresa la cual se va compara con los resultados que nuestro modelo . También podemos observar algunos de los insumos principales como azúcar , la harina y otros costos. FACTOR
OTROS
PROPORCIONAL COSTOS PRECIO PRODUCCIO AZUCAR HARINA SEGÚN VENT V ENTAS AS PRODUCTO VENTA PAN 0,1 MOLDE 3,1 PASTELES 0,85 EMPANADAS CARNE EMPANADAS
1,2
N SEMANA 24500 126 630 420
(g/unidad) 0,05 25 35
(S/:
(g) 10 375 35
SEMANA 0,4955 0,0790 0,1083
UNIDAD) 0,01 0,5 0,3
35
0,1019
0,5
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En el siguiente cuadro podemos observar la cantidad de trabajadores en la empresa “EL HORNITO” además de las horas de trabajo y el tiempo disponible por semana de los maestros como de los ayudantes. Además de su retribución monetaria total y por semana.
MANO DE OBRA TIEMPO PAGO PAGO PERSO ERSON NAL CANT CANTID IDAD AD JORNADA SEMANA MAESTROS 1 5 300 AYUDANTES 2 6 180
TOTAL 600 360 960
TIEMPO DISPONIBLE SEMANA (horas) 30 72 102 Minutos: 6 120
En el siguiente cuadro podemos observar los cotos fijos de la empresas que van a ser tomados como costo fijo de producción para cada una de nuestras X.
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ESCO HARINA
75
1,5
0,0015
DETERMINACION DE LOS COSTOS UNITARIOS Y EL MARGEN UNITARIO A continuación continuación un cuadro en el que resume los costos unitarios de materia prima y mano de obra de cada una de nuestras X además de sumar estos para tener nuestro costo unitario total para luego obtener nuestro margen de ganancia por cada producto. COSTOS PRODUCTO PAN MOLDE PASTELES EMPANADAS CARNE EMPANADAS QUESO TORTAS
COSTO UNIT
UNITARIOS
FACTOR
COSTO
MP
COSTO FIJO 23,5381 3,75265 5,14476 4,84213 3,22809 6,99419
FIJO
0,0251 1,0950 0,3980 0,5525 0,1875 7,1310
0,001 0,030 0,008 0,012 0,004 0,125
COSTO MANO OBRA 475,72 75,84 103,98 97,86 65,24 141,36
COSTO
COSTO
UNITARIO
UNIT
MO 0,0194 0,6019 0,1650 0,2330 0,0777 2,5242
MARGEN
TOTAL UNITARIO 0,0454 0,0546 1,7267 1,3733 0,5712 0,2788 0,7970 0,4030 0,2690 0,1310 9,7801 3,2199
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ESCO PAN MOLDE PASTELES EMPANADAS
0,8 0,9
CARNE EMPANADAS
1.95
QUESO TORTAS
1.5 13.6
Además que la empresa por política propia de la empresa se sabe que el Capital disponible mínima a la semana es de 3500 soles.
FORMULACION DE LA FUNCION OBJETIVO La función objetivo va estar expresada por la suma de los márgenes de ganancia unitaria que deja cada producto, entonces la producción que se estime para cada de una de nuestras X se multiplicara por el margen que deja, a si sumando todas las utilidades que dejan todos los productos tendremos la utilidad total de la panadería HORNITO.
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UNJBG - FA FACA CA 0.0454 X 1 + 1.7267 X 2
ESCO
+
0.5712 X 3
+
0.7970 X 4
+
0.2690 X 5
+
9.7801 X 6 ≤ 3500
DE TIEMPO DE TRABAJO: También una de nuestras limitantes es el factor disponibilidad de tiempo ya que solo contamos con 6120 minutos de trabajo a la semana. 0.010 X 1 + 0.8 X 2 + 0.9 X 3 + 1.95 X 4 + 1.5 X 5 + 13.6 X 6
≤
6120
DE PRODUCCION ESTIMADA: En cuanto a producción estimada podemos decir que se obtuvo de la experiencia de la empresa claro que una vez mas confirmamos que estos valores tienden a error ya que no tienen una base científica. X 1 ≤
30000
X 4 ≤
550
X 2 ≤ 240
500 ≤ X 5
500 ≤ X 3 ≤ 700
25 ≤ X 6 ≤ 50
≤
750
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Las restricciones de nuestras X se ven expresadas en el siguiente cuadro.
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Se espera que se maximice el margen de ganancia a 2 646 nuevos soles cabe resaltar que este es solo el margen de ganancia de los 2490 soles que tenia de margen de ganancia la semana pasada claro que para este análisis tomamos la producción total de sus cedes. De los datos anteriores se deduce que: 1. Se acepta acepta que la panade panadería ría produzca produzca 30 mil mil panes a la semana semana,, con ello lograra lograra una una contribución de 1638 soles al beneficio máximo. Esta producción no presenta restricción. 2. Se acept aceptaa que que la panad panader ería ía produ produzc zcaa 240 240 pane paness de molde molde a la semana semana,, con con ello ello lograra una contribución al máximo beneficio en 332 soles.
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9. El mínimo mínimo tiempo tiempo de de trabajo trabajo para para la la producci producción ón en la panade panadería ría es de 67 horas horas (4 (4 000 minutos) minutos) disponi disponibles bles.. El recurso sobrante sobrante de tiempo tiempo es de 35 horas (2 120 minutos). 10. Cada Cada uni unida dadd adicio adiciona nall de pan que se produz produzca ca le report reportara ara un incre increme mento nto en la utilidad de 0.0546 soles. Esta condición se cumple hasta una producción máxima de 32 806 panes. 11. Una unidad adicional de producción producción de pan molde le incrementara los beneficios en 1.39 soles. Esta condición se cumple hasta una producción máxima de 352 unidades de panes moldes producidos.
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RECOMENDACIONES
DE LA RESTRICCION DE CAPITAL
El capital mínimo que requiere la producción semanal es de 3 305 soles, restando de dinero un total de 195 nuevos soles.
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gasto ya que es un costo innecesario para llevar acabo la producción en otras palabras no influye positivamente a nuestras ganancias.
DE LA RESTRICCION DE TIEMPO DE PRODUCCION
El mínimo tiempo de trabajo trabajo para la producción producción en la panadería panadería es de 67 horas (4 000 minutos) disponibles. disponibles. El recurso sobrante de tiempo tiempo es de 35 horas (2 120 minutos).
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Este es la restricció restricción n que más preocupa a nuestro trabajo ya que hay un tota totall de 35 hora horass aprox aproxim imad adam amen ente te que que no se está están n usan usando do para para la producción, claro esta que si dividimos este restante de mano de obra no prod produc uctitiva va entr entre, e, la cant cantid idad ad de trab trabaj ajad ador ores es y la cant cantid idad ad de días días concluiríamos que al día se pierde 1.05 horas por trabajador algo que preocupa bastante ya que las políticas de supervisión a los trabajadores por
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Cada unidad adicional de pan que se produzca le reportara un incremento en la utilidad de 0.0546 soles. Esta condición se cumple hasta una producción máxima de 32 806 panes.
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DE LA PRODUCCION DE EMPANAS DE CARNE
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