2,272 research outputs found

    Diseño e implementación de un sistema de costos por ordenes de producción

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    Prontarepa E.U es una empresa líder en el mercado del Valle y durante el último año sus competidores han aumentado notablemente, ofreciendo productos innovadores a un precio mas bajo. Ante la inminente amenaza la empresa fija su mirada al control y manejo de los costos como elemento directamente relacionado con el concepto de productividad y rentabilidad, en la medida que los costos son una parte fundamental en la generación de utilidad de la empresa. Al diagnosticar el sistema de costos de Prontarepa E.U. Se profundizo en su proceso productivo, logístico, administrativo, su sistema de ventas, su fuerza comercial, su sistema de información contable, su sistema de información gerencial y la interacción de estos procesos con el sistema de costos actual. El resultado de este diagnostico identifico una incorrecta asignación de costos en todos sus elementos, los costos actuales están lejos de reflejar la realidad del negocio, sus sistema de información no es adecuado para tomar decisiones, la empresa carece de mecanismos de medición y control. Se diseña e implementa el sistema de costos como elemento básico que permita a la empresa perdurar en las circunstancias de competencias actuales. La metodología de costeo aplicado es de enfoque netamente administrativo con la correcta asignación de los recursos utilizados a sus productos, permitiendo a los directivos orientar su que hacer hacia el mejoramiento de la gestión, eficiencia y planificación de actividades futuras. El diseño implementado se basa en el sistema de costos por órdenes de producción utilizando herramientas de costeo estándar y sistema de costeo ABC en los procesos que lo ameritan. El software se desarrolla en plataforma visual Fox Pro que contiene el sistema de emisión de órdenes de producción, el sistema de alimentación y control de las órdenes y sistema de información.Prontarepa has a leadership in Valle State Industry of Commerce, even though there was a significant increase of competitors offering innovative products at very low prices last year. Being aware of the imminent threat, Prontarepa focus attention on management and Control of prices as an element related to the concept of productivity and profitability due reasons as costs are a fundamental part in the generation of profits in an enterprise. The diagnose on Prontarepa USA costs system went to the analysis of the productive, logistic and administrative process, sales strategies, commercial strength, accounting reports system, management process of information the interaction of these processes with the current costs system. The diagnose result identified an incorrect assignation of prices on all of its products; the actual costs are far away from reflecting the business reality. The system of information is not adequate on decisions taking. The enterprise lacks on mechanisms of control and measurement. As part of the solution a renewed system of costs is implemented as a basic element that allows the enterprise to subsist under the current competitors circumstances. The costs methodology applied is a strictly administrative process of the correct assignation of resources used in its products, allowing the directive staff to lead duties on the improvement of management, efficiency and future planning. The design implemented is based on a costs system by production orders using standard pricing tools and an ABC costs system in all processes that need it. The software has been designed under visual Fox Pro platform and contains a system of production order forms, and an info feeding system control

    Diseño e implementación de un sistema de costos por ordenes de producción

    Get PDF
    Prontarepa E.U es una empresa líder en el mercado del Valle y durante el último año sus competidores han aumentado notablemente, ofreciendo productos innovadores a un precio mas bajo. Ante la inminente amenaza la empresa fija su mirada al control y manejo de los costos como elemento directamente relacionado con el concepto de productividad y rentabilidad, en la medida que los costos son una parte fundamental en la generación de utilidad de la empresa. Al diagnosticar el sistema de costos de Prontarepa E.U. Se profundizo en su proceso productivo, logístico, administrativo, su sistema de ventas, su fuerza comercial, su sistema de información contable, su sistema de información gerencial y la interacción de estos procesos con el sistema de costos actual. El resultado de este diagnostico identifico una incorrecta asignación de costos en todos sus elementos, los costos actuales están lejos de reflejar la realidad del negocio, sus sistema de información no es adecuado para tomar decisiones, la empresa carece de mecanismos de medición y control. Se diseña e implementa el sistema de costos como elemento básico que permita a la empresa perdurar en las circunstancias de competencias actuales. La metodología de costeo aplicado es de enfoque netamente administrativo con la correcta asignación de los recursos utilizados a sus productos, permitiendo a los directivos orientar su que hacer hacia el mejoramiento de la gestión, eficiencia y planificación de actividades futuras. El diseño implementado se basa en el sistema de costos por órdenes de producción utilizando herramientas de costeo estándar y sistema de costeo ABC en los procesos que lo ameritan. El software se desarrolla en plataforma visual Fox Pro que contiene el sistema de emisión de órdenes de producción, el sistema de alimentación y control de las órdenes y sistema de información.Prontarepa has a leadership in Valle State Industry of Commerce, even though there was a significant increase of competitors offering innovative products at very low prices last year. Being aware of the imminent threat, Prontarepa focus attention on management and Control of prices as an element related to the concept of productivity and profitability due reasons as costs are a fundamental part in the generation of profits in an enterprise. The diagnose on Prontarepa USA costs system went to the analysis of the productive, logistic and administrative process, sales strategies, commercial strength, accounting reports system, management process of information the interaction of these processes with the current costs system. The diagnose result identified an incorrect assignation of prices on all of its products; the actual costs are far away from reflecting the business reality. The system of information is not adequate on decisions taking. The enterprise lacks on mechanisms of control and measurement. As part of the solution a renewed system of costs is implemented as a basic element that allows the enterprise to subsist under the current competitors circumstances. The costs methodology applied is a strictly administrative process of the correct assignation of resources used in its products, allowing the directive staff to lead duties on the improvement of management, efficiency and future planning. The design implemented is based on a costs system by production orders using standard pricing tools and an ABC costs system in all processes that need it. The software has been designed under visual Fox Pro platform and contains a system of production order forms, and an info feeding system control

    The importance of context-dependent learning in negotiation agents

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    Automated negotiation between arti cial agents is essential to deploy Cognitive Computing and Internet of Things. The behavior of a negotiating agent depends signi cantly on the in uence of environmental conditions or contextual variables, since they affect not only a given agent preferences and strategies, but also those of other agents. Despite this, the existing literature on automated negotiation is scarce about how to properly account for the effect of context-relevant variables in learning and evolving strategies. In this paper, a novel context-driven representation for automated negotiation is proposed. Also, a simple negotiating agent that queries available information from its environment, internally models contextual variables, and learns how to take advantage of this knowledge by playing against himself using reinforcement learning is proposed. Through a set of episodes against negotiating agents in the existing literature, it is shown that it makes no sense to negotiate without taking context-relevant variables into account. The context-aware negotiating agent has been implemented in the GENIUS negotiation environment, and results obtained are signi cant and revealing.Sociedad Argentina de Informática e Investigación Operativ

    The importance of context-dependent learning in negotiation agents

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    Automated negotiation between arti cial agents is essential to deploy Cognitive Computing and Internet of Things. The behavior of a negotiating agent depends signi cantly on the in uence of environmental conditions or contextual variables, since they affect not only a given agent preferences and strategies, but also those of other agents. Despite this, the existing literature on automated negotiation is scarce about how to properly account for the effect of context-relevant variables in learning and evolving strategies. In this paper, a novel context-driven representation for automated negotiation is proposed. Also, a simple negotiating agent that queries available information from its environment, internally models contextual variables, and learns how to take advantage of this knowledge by playing against himself using reinforcement learning is proposed. Through a set of episodes against negotiating agents in the existing literature, it is shown that it makes no sense to negotiate without taking context-relevant variables into account. The context-aware negotiating agent has been implemented in the GENIUS negotiation environment, and results obtained are signi cant and revealing.Sociedad Argentina de Informática e Investigación Operativ

    The importance of context-dependent learning in negotiation agents

    Get PDF
    Automated negotiation between arti cial agents is essential to deploy Cognitive Computing and Internet of Things. The behavior of a negotiating agent depends signi cantly on the in uence of environmental conditions or contextual variables, since they affect not only a given agent preferences and strategies, but also those of other agents. Despite this, the existing literature on automated negotiation is scarce about how to properly account for the effect of context-relevant variables in learning and evolving strategies. In this paper, a novel context-driven representation for automated negotiation is proposed. Also, a simple negotiating agent that queries available information from its environment, internally models contextual variables, and learns how to take advantage of this knowledge by playing against himself using reinforcement learning is proposed. Through a set of episodes against negotiating agents in the existing literature, it is shown that it makes no sense to negotiate without taking context-relevant variables into account. The context-aware negotiating agent has been implemented in the GENIUS negotiation environment, and results obtained are signi cant and revealing.Sociedad Argentina de Informática e Investigación Operativ

    The VEX-93 environment as a hybrid tool for developing knowledge systems with different problem solving techniques

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    The paper describes VEX-93 as a hybrid environment for developing knowledge-based and problem solver systems. It integrates methods and techniques from artificial intelligence, image and signal processing and data analysis, which can be mixed. Two hierarchical levels of reasoning contains an intelligent toolbox with one upper strategic inference engine and four lower ones containing specific reasoning models: truth-functional (rule-based), probabilistic (causal networks), fuzzy (rule-based) and case-based (frames). There are image/signal processing-analysis capabilities in the form of programming languages with more than one hundred primitive functions. User-made programs are embeddable within knowledge basis, allowing the combination of perception and reasoning. The data analyzer toolbox contains a collection of numerical classification, pattern recognition and ordination methods, with neural network tools and a data base query language at inference engines's disposal. VEX-93 is an open system able to communicate with external computer programs relevant to a particular application. Metaknowledge can be used for elaborate conclusions, and man-machine interaction includes, besides windows and graphical interfaces, acceptance of voice commands and production of speech output. The system was conceived for real-world applications in general domains, but an example of a concrete medical diagnostic support system at present under completion as a cuban-spanish project is mentioned. Present version of VEX-93 is a huge system composed by about one and half millions of lines of C code and runs in microcomputers under Windows 3.1.Postprint (published version
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