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Conceptos Lean Manufacturing

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HERRAMIENTAS Y SISTEMAS PARA OPTIMIZAR LA PRODUCCIÓN Y LA LOGÍSTICA.
CONCEPTOS LEAN MANUFACTURING

ACTIVITY-BASED COSTING
Un sistema de contabilidad que asigna costes a los productos basándose en la cantidad de recursos usados
(incluso la cantidad de trabajo, materia prima, horas de la máquina y el esfuerzo humano) para diseñar, pedir o producir un producto. Contrasta con el cálculo tradicional de costes sobre estándares.

CUADRO DE MANDD (ANDON BORRAD)
Un dispositivo visual en una área de la producción, típicamente un despliegue manual o electrónico que muestra el estado actual del sistema de producción a los miembros del equipo, alertando si surgen problemas en el producto o proceso de manufactura.

FABRICACIÓN AGIL Y VIRTUAL (AGILE AND VIRTUAL MANUFACTURING)
Reúne habilidades y competencias clave de varias empresas con el fin de satisfacer rápidamente nuevas demandas de clientes. También es una forma ajustada de fabricar, mientras no tenga muchos gastos generales permanentes y se pueda incurrir en tales gastos sólo cuando se necesite. Prácticamente se unen varias empresas para satisfacer una necesidad específica y puntual del mercado, disolviendo la unión una vez satisfecha la demanda.

CUADRO DE MANDO INTEGRAL (BALANCED SCORECARD)
Metodología para un conjunto equilibrado de medidas de rendimiento de operaciones donde las medidas financieras son solamente un elemento más en el conjunto. Según Kaplan y Norton hay cuatro aspectos que cualquier sistema de medidas de rendimiento necesita cubrir: los financieros, aquellos orientados hacia el cliente (o externos), aquellos orientados hacia los procesos del negocio (o internos) y los de crecer y superarse. Las medidas deben ser capaces de mostrar la situación real.

PRODUCCIÓN EN LOTES (BATCH-AND-QUEUE)
Es una característica de la producción en masa donde se fabrican lotes grandes de alguna pieza y

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