Método para calcular el valor agregado en cadenas de suministro de productos electromecánicos

Abstract

This article proposes a methodology for calculating the added value in the operations of the supply chain of electromechanical products formed by the processes of procurement, production and distribution. The object of study constitutes the supply chain of electrical energy meters. The proposed tool consists of several steps related to the definition of the selling price of the product, the identification of operations of each process and operational requirements, calculating the coefficient added value and value of each product in each operation, and calculating the amount of financial resources required to buy the raw material. It was obtained as a result that the operation of higher net added value per unit is the calibration of electrical energy meters while the higher added value is the storage of finished products. The main findings are associated with how to analyze and calculate the value-added supply chains composed of procurement processes, production and distribution or some of these, based on the deficiencies identified in other methods where the added value is calculated.