Diseño estratégico en costo para elaborar un producto competitivo en el mercado de Bebidas
Fecha
2016
Autores
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
Este trabajo tiene como propósito diseño estratégico en costo para elaborar un producto competitivo en el mercado de bebidas sin llegar afectar el proceso productivo de la empresa y que además de brindar beneficios para la salud que en este caso es la reducción de azúcar y se tratara de proyectar un precio más barato.
Para este fin se utilizaron instrumentos de investigación como las encuestas a personas en un panel sensorial y la observación.
Para la reducción de los costos de formulación se realizaron ensayos en el laboratorio de la empresa poseedora del producto reemplazando la materia prima el azúcar sustituyéndola por un edulcorante natural la stevia.
Una vez desarrollada las nuevas fórmulas estas son evaluadas organolépticamente mediante pruebas sensoriales en las cuales se determina si existe diferencia significativa entre el patrón y las propuestas planteadas. Obtenida la retroalimentación de estas evaluaciones se realiza el costeo de las formulas presentadas para determinar si existe ahorros con el cambio de materias primas lo cual determinará la ejecución de la estrategia de costos.
This paper aims strategic design cost to develop a competitive product in the beverage market without affecting the production process of the company and also provide health benefits in this case is the reduction of sugar and it were project a cheaper price. To this end research tools such as surveys to people in a sensory panel and observation were used. To reduce formulation costs trials were conducted in the laboratory of the company owning the product replacing the raw material is sugar and replaced by a natural sweetener is stevia. Once developed these new formulas are evaluated by organoleptically by sensory testing in which it is determined whether there are significant differences between the employer and the proposals. Obtained feedback from these evaluations costing formulas presented to determine if savings with changing raw materials which will determine the strategy execution cost is made.
This paper aims strategic design cost to develop a competitive product in the beverage market without affecting the production process of the company and also provide health benefits in this case is the reduction of sugar and it were project a cheaper price. To this end research tools such as surveys to people in a sensory panel and observation were used. To reduce formulation costs trials were conducted in the laboratory of the company owning the product replacing the raw material is sugar and replaced by a natural sweetener is stevia. Once developed these new formulas are evaluated by organoleptically by sensory testing in which it is determined whether there are significant differences between the employer and the proposals. Obtained feedback from these evaluations costing formulas presented to determine if savings with changing raw materials which will determine the strategy execution cost is made.
Descripción
Palabras clave
EVALUACION SENSORIAL, JUECES ENTRENADOS