Resumo

ORTIZ-T, Viviana Karolina  e  CAICEDO-R, Álvaro Junior. Optimal Production Blend from the Management Approach of Throughput Accounting: Case Study of a Small Shoe Company. Cuad. Contab. [online]. 2014, vol.15, n.37, pp.109-133. ISSN 0123-1472.

The purpose of this research was to determine the optimal output blend from the approach of throughput accounting, in a small shoe company located in San José de Cúcuta City. There the restrictions of the production system for the development of a mathematical model were identified, following the theory of constraints and the operations research, specifically, the linear programming technique. As a result, optimal amounts for manufacturing and production sequencing were obtained, which provides higher operational profits -for the collection of the second half of 2011-, given the available production resources. Also, the study allowed the identification of the critical operation of the production system, from which scenarios and opportunities for the better use of its resources were identified. The mathematical model may be implemented in small shoe companies that have the same characteristics of the case study.

Palavras-chave : optimal production blend; cost accounting; throughput accounting; theory of constraints (TOC); linear programming.

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