This work will be to the last 40%; you should surrender inform singular and handmade (non computer), in maximum two pages on which it is the problem and what you should made before the situation presented in the TAC. This word must be given the day of presentation of exercise 9. The final topic “As helps” it is not the solution of this case, but it serves you as base.
TELEVISIONS’S ASSEMBLER OF COLOMBIA (TAC)
Harvey Cifuentes, Industrial Engineering graduate of the ECCI, who work in the TAC since one month ago, in the production’s area of the TAC; Luis Garcia, Company’s Manager, after reviewing her curriculum called him to request him that revised her accounting system of Costs, because he worried about three aspects mainly:
1. Their adaptation for the cost control.
2. Their accuracy to determine the cost of the products.
3. The utility of the data that provided to judge the performance of those responsible for all the departments of the company.
TAC is a small company that gave components for televisions; it competed with base in price to the big makers of Televisions. Until the moment it had been able to compete with success concentrating on the production of special components but of little sale volume that didn't allow the big competitors to end up having economies of scale.
Cifuentes began this mission very motivated, he studied the system of costs in the department of LCDs that represented near of 60% of the current sales. This department had 5 divisions: proves of components, line of screens, digital line, adjust of parts and packing.
The supporting division of components carried out the test of operation of all the components that required the other 4 divisions; the line of screens took charge of enlisting the screens and connections so that the guide sucked it and it took it to the following division; the digital line took charge of installing the visible part of the television, except the screen, the adjusting... [continua]
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