Applied methodologies to improve cost management in processes of dairy production and their impact on profitability

Abstract

is document shows the results of the intervention in the processes in a dairy factory located in Cundi- namarca department and its production is focused on the municipalities of Cajica and Tenjo. A er the appli- cation of di erent instruments and administrative tools, some opportunities for improvement were found without any detriment to the 6,000 direct jobs in the company. is article displays the impact that a dairy company controls on its pro tability, through analysis of the production area, and the application of mecha- nisms such as the Ishikawa Diagram, Continuous Im- provement Cycle and methodological reorientation of the costing system. is experience could be replicable in other companies in the sector, as an observation, data collection and adequate analysis of their proces- ses. At the same time, it is possible to demonstrate that bene cial results can be achieved which ultimately a ects positively the nancial results.