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Un algoritmo para determinar el costo de entrenamiento de un operario directo

Translated title of the contribution: An algorithm to determine the cost of training a direct operator

Research output: Chapter in Book/Report/Conference proceedingConference contributionpeer-review

1 Scopus citations

Abstract

This article proposes an algorithm that allows how to determine the cost of training a direct worker based on the investment made by the company in the cost of direct labor and indirect manufacturing costs. In this regard, the first day of work of the direct operator was considered as a point of departure and the day where an adequate level of efficiency was reached as the conclusion, which was also contemplated in the pricing of the manufactured product. The latter, in equipoise between the efficiency of the production carried out by the worker and the efficiency used for the price setting will be called "Return efficiency". The procedure used for the current algorithm will result in two formulas: the first, that using information from the enterprise determined the approximate cost of training of the direct operator, based on the cost of direct labor and the increase of its efficiency through time. The second, as the total cost of training based on the involvement at an initial state of the manufacturing overhead. Moreover, with those formulas it will be acquired a sunk cost that is included as part of the firing cost.

Translated title of the contributionAn algorithm to determine the cost of training a direct operator
Original languageSpanish
Title of host publication19th LACCEI International Multi-Conference for Engineering, Education Caribbean Conference for Engineering and Technology
Subtitle of host publication"Prospective and Trends in Technology and Skills for Sustainable Social Development" and "Leveraging Emerging Technologies to Construct the Future", LACCEI 2021 - Proceedings
EditorsMaria M. Larrondo Petrie, Luis Felipe Zapata Rivera, Catalina Aranzazu-Suescun
PublisherLatin American and Caribbean Consortium of Engineering Institutions
ISBN (Electronic)9789585207189
DOIs
StatePublished - 2021
Event19th LACCEI International Multi-Conference for Engineering, Education Caribbean Conference for Engineering and Technology: "Prospective and Trends in Technology and Skills for Sustainable Social Development" and "Leveraging Emerging Technologies to Construct the Future", LACCEI 2021 - Virtual, Online
Duration: 19 Jul 202123 Jul 2021

Publication series

NameProceedings of the LACCEI international Multi-conference for Engineering, Education and Technology
Volume2021-July
ISSN (Electronic)2414-6390

Conference

Conference19th LACCEI International Multi-Conference for Engineering, Education Caribbean Conference for Engineering and Technology: "Prospective and Trends in Technology and Skills for Sustainable Social Development" and "Leveraging Emerging Technologies to Construct the Future", LACCEI 2021
CityVirtual, Online
Period19/07/2123/07/21

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