Publication: El Grafocoste Multinivel: Una Técnica para la Cartografía de los Procesos Productivos
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Date
2001
Authors
López Cruces, Francisco ; López Godoy, Manuel
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info:eu-repo/semantics/article
Description
Abstract
El objetivo de este trabajo es presentar la metodología diseñada por los autores para la creación de mode¬los contables de costes para los procesos productivos, empleando el lenguaje del grafocoste, creación del profesor Moisés García en el marco del Análisis Circulatorio. Con este fin, empezamos exponiendo los fundamentos del grafocoste, esenciales para la comprensión de los mapas de circulación de valor pre¬sentados. A continuación describimos la metodología propuesta, que incluye: un plan de trabajo, las con¬venciones de notación adoptadas, y un enfoque multinivel para la cartografía de los procesos. Por últi¬mo, presentamos los resultados de aplicar esta metodología en tres líneas de proceso de una cooperativa hortofrutícola.
The aim of this study is to present the methodology designed by the authors for the creation of cost accounting models for productive processes, using the "grafocoste" language developed by Professor Moisés García in the area of circulatory analysis. With this intention, we start by showing the fundamentals of the "grafocoste", essential for understanding the presented value-circulation maps. Subsequently, we describe the proposed methodology, which includes: a plan of work; the notation coventions adopted; and a multilevel focus for the presentation of the processes in a cartographic form. Finally, we present the results of the application of this methodology in three production lines of one fruit and vegetable cooperative
The aim of this study is to present the methodology designed by the authors for the creation of cost accounting models for productive processes, using the "grafocoste" language developed by Professor Moisés García in the area of circulatory analysis. With this intention, we start by showing the fundamentals of the "grafocoste", essential for understanding the presented value-circulation maps. Subsequently, we describe the proposed methodology, which includes: a plan of work; the notation coventions adopted; and a multilevel focus for the presentation of the processes in a cartographic form. Finally, we present the results of the application of this methodology in three production lines of one fruit and vegetable cooperative
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