“Aplicación de la metodología Lean Six Sigma para mejorar el proceso de gestión de pagos en la empresa Quavii, 2023”
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Date
2024-10
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Universidad Nacional de Trujillo
Abstract
Esta investigación surge al observar que el proceso de gestión de pago a proveedores de la empresa
Quavii se ha visto afectado debido a la cantidad de observaciones referentes al procesamiento de
sus documentos de pago, lo que conlleva a reprocesos en las actividades administrativas,
sobrecostos por pagos efectuados con demora, incumplimiento de actividades y la posibilidad de
asumir multas o demandas. Es por ello, que el presente proyecto de investigación tiene por
objetivo aplicar la metodología Lean Six Sigma para mejorar este proceso de la empresa Quavii y
así identificar la causa raíz, establecer indicadores, analizar las áreas involucradas y definir nuevas
estrategias para optimizar su eficiencia. Para lo cual, se aplicaron las técnicas y herramientas que
la metodología Lean Six Sigma ofrece dentro un marco conocido como DMAIC (Definir, Medir,
Analizar, Mejorar y Controlar). Entre ellas se encuentran el project charter, la casa de la calidad,
diagrama SIPOC, diagrama analítico del proceso, diagrama de flujo, método SMED, auditorías de
diagnóstico y de contraste, prueba de hipótesis, gráficas de control, entre otras herramientas. Como
resultado de estas mejoras, se obtuvo una reducción del 35 % del tiempo del proceso de gestión de
pago a proveedores, se redujo el porcentaje de facturas a destiempo en un 7,9 % y el porcentaje de
facturas observadas a un 4,53 %. Con ello, se contrastó la hipótesis obteniendo significancias de
0,0025 % y 0,003 %, respectivamente. Luego se evaluó económicamente el proyecto obteniendo
un VAN de S/50 167,13, una TIR de 148,77 %, un PRI de 0,67 años y un B/C de S/2,14;
concluyendo que la aplicación de la metodología Lean Six Sigma logra ser viable
económicamente.
This research arises from the observation that Quavii's supplier payment management process has been affected due to the number of observations regarding the processing of its payment documents, which leads to reprocesses in administrative activities, cost overruns due to late payments, non-compliance with activities and the possibility of fines or lawsuits. Therefore, the objective of this research project is to apply the Lean Six Sigma methodology to improve Quavii's payment management process and thus identify the root cause, establish measurable variables, analyze the operability of each of the areas involved and define new strategies to optimize its efficiency. For this purpose, the techniques and tools offered by the Lean Six Sigma methodology were applied within a framework known as DMAIC (Define, Measure, Analyze, Improve and Control). These include the project charter, the house of quality, SIPOC diagram, analytical process diagram, flow chart, SMED method, diagnostic and contrast audits, hypothesis testing, control charts, among other tools. As a result of these improvements, a 35 % reduction in the supplier payment management process time was obtained, the percentage of untimely invoices was reduced by 7,9 % and the percentage of invoices observed by 4,53 %. With this, the hypothesis was contrasted, obtaining significances of 0,0025 % and 0,003 %, respectively. Then, the implementation was evaluated economically, obtaining an NPV of S/50 167,13, an IRR of 148,77 %, an IRR of 0,67 years and a B/C of S/2,14; concluding that the application of the Lean Six Sigma methodology is economically viable.
This research arises from the observation that Quavii's supplier payment management process has been affected due to the number of observations regarding the processing of its payment documents, which leads to reprocesses in administrative activities, cost overruns due to late payments, non-compliance with activities and the possibility of fines or lawsuits. Therefore, the objective of this research project is to apply the Lean Six Sigma methodology to improve Quavii's payment management process and thus identify the root cause, establish measurable variables, analyze the operability of each of the areas involved and define new strategies to optimize its efficiency. For this purpose, the techniques and tools offered by the Lean Six Sigma methodology were applied within a framework known as DMAIC (Define, Measure, Analyze, Improve and Control). These include the project charter, the house of quality, SIPOC diagram, analytical process diagram, flow chart, SMED method, diagnostic and contrast audits, hypothesis testing, control charts, among other tools. As a result of these improvements, a 35 % reduction in the supplier payment management process time was obtained, the percentage of untimely invoices was reduced by 7,9 % and the percentage of invoices observed by 4,53 %. With this, the hypothesis was contrasted, obtaining significances of 0,0025 % and 0,003 %, respectively. Then, the implementation was evaluated economically, obtaining an NPV of S/50 167,13, an IRR of 148,77 %, an IRR of 0,67 years and a B/C of S/2,14; concluding that the application of the Lean Six Sigma methodology is economically viable.
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Keywords
TECHNOLOGY::Industrial engineering and economy