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1. SISTEMASAVANZADOS DE
PRODUCCION
MTRO. TIZOC HUITZILIHUITL GARCIA RAMIREZ
UNIVERSIDAD AUTÓNOMA DEL NORESTE

2. SESION 2 COSTOS
 COSTOS ( LOT SIZING)
 Costos relacionados S H
 Análisis de costos en negocio ( Moddle)
 Presentacion de caso
 Tipos de lotes
 Ejemplo
 Proyecto segunda parte
 https://aula.uane.mx/pluginfile.php/943345/mod_page/content/4/Unidad%201.%20Estrategias%20de%20manufactura%20en%20mez
cla%20de%20productos.pdf

3. COSTOS
 Most everything manufactured is produced, procured, and transported in
lots. A lot is a batch of something; in fact, the terms lot and batch are
interchangeable. The smallest lot size is one piece or unit, for example,
pick up one lobster from the market, make one pizza from scratch, or
form one metal part on a press. The alternative is multiple-unit lots—pick
up 10 lobsters at once, make 10 pizzas, or fashion 1000 parts, one after
another. Which alternative is best depends on many factors including
time, cost, and demand. Determining the right-size lot is called lot sizing.

4. TAMAÑO DE LOTE

5. COSTOS RELACIONADOS
SETUP COSTS “S”
HOLDING COST “H”

6. COSTOS RELACIONADOS
Setup cost, S, is the cost of preparing to make a batch or of ordering a batch. When
applied to manufacturing, S is the cost of changeover from making one kind of item
to another kind. It may include the cost of lost production while a machine or
process is being changed over and the cost of scrap incurred while adjusting the
machine. When applied to purchasing, S is called the order cost and is the cost of
placing and receiving an order. For purposes of lot-sizing analysis, it makes no
difference whether S is setup cost or order cost. S is a fixed cost, independent of the
size of the batch produced or ordered.

7. COSTOS RELACIONADOS
Holding cost, H, is the cost of holding a unit in inventory for a given time period. It
includes expenses such as storage (rent, lease, maintenance, etc.), tracking and
monitoring of inventory, damage and pilferage, insurance, interest on money to
produce or procure the items in inventory
Usually, items that are more valuable or costly to produce are more costly to hold;

8. COSTOS RELACIONADOS
H is a percentage of the value of the item held in stock:
H=rP
P= Costo por Unidad
r = Porcentaje basado en intereses de prestamos, aseguranza, inversión de
oportunidad

9. ACTIVIDAD (Ejercicio 2 Moddle)
Elige un negocio de comida de la ciudad y realiza una investigación sobre los insumos
que utilizan e identifica costos para:
Setup ( configuración, arranque)
Holding ( Mantener)
¿Cómo afecta el tamaño del lote del proceso a la calidad?
Analice los efectos de reducir el tamaño de los lotes de transferencia
Realizar en Documento de Word, y presentar a la clase, tomar nota de las aportaciones
de los compañeros para mejorar el analisis

10. Presentación de análisis de costos

11. Clases de Lotes

12. Lot for lot ( lote por lote)
H=Carrying cost $2.5
unit/sem
S=Setup cost $150

13. Period Order Quantity ( Orden por
periodo)
H=Carrying cost $2.5
unit/sem
S=Setup cost $150

14. Economic Order Quantity

15. Economic Order Quantity

16. Ejemplo

17. Ejercicio clase

18. ACTIVIDAD (Actividad 2 Moddle)

20. Proyecto Parte 2
 Diseña adicionalmente un Producto B y Producto C
 Determina
 Tiempo preliminar de ensamble
 Cantidad estimada de producción por jornada a 3 estaciones de ensamble
 Costo Variable(directos a producto)
 Costo de producción ( Operador)
 Costo Fijo ( Locación, servicios, etc)

21. POR SU ATENCION
MUCHAS GRACIAS