COSTS PER CAREER AS FINANCIAL INDICATORS IN HIGHER EDUCATION INSTITUTIONS

ABSTRACT: Higher education institutions contribute to society in multiple ways through the technical and professional formation of the population and disseminating new information. This diversity of objectives that interact with each other hinder both the acquisition and the allocation of resources. In other words, they affect the institutions' capacity to meet costs at a given level of financing or income. For this reason, the costs attributable to degrees bestowed by educational institutions help to provide critical financial information, especially when computing the margin between income and expenses, evidencing the efficiency in resource consumption, and significantly aiding in the decision-making process. This article presents an integral and flexible methodology for designing an Activity-Based Costing system to determine the costs of degrees bestowed by higher education institutions applying the method to a Chilean public university. The results highlight nine degrees with a surplus and one with a financial deficit, the high impact on the cost of degrees stemming from the distribution of efforts of academics in the varied activities undertaken, the effect of grants among degrees, and other results of university administration, indicating the relevance of these models for the definition of government policies. Furthermore, these results' contribution in a current global context is discussed where institutions are found to be devising readjustments to their activities that have been affected by confinement caused by the global SARS-CoV-2 virus pandemic. Keywords: Costing in educational institutions; costs of degrees; activities-based costing in education; higher education institutions; Chile

ROLE OF 3PL ON FINANCIAL AND STRATEGIC PERFORMANCE OF MEXICANS MAQUILADORAS

This paper presents the effects between Logistics Network and Value-Added activities 3PL environments and its effect on the Financial and Strategic Performance of Mexican Maquiladoras companies. The significant increase in outsourcing transportation services in freight transport at the border Mexico-United States has inspired this research. The paper presents four hypotheses, tested with data from 158 responses to a questionnaire applied to engineers from the manufacturing industry in Ciudad Juarez (Mexico). The hypotheses were tested statistically using the partial least squares technique. Results indicate that a good design of a Logistics Network has a positive effect on Strategic Performance through transport logistics planning to reduce distribution times and costs. Additionally, the Value-Added services offered by a 3PL positively affect Strategic Performance through labeling-marking, packaging, and reassembling of products. Also, the Strategic Performance has a positive effect on Financial Performance through flexibility and risk minimization of 3PL provider, and this is the enormous effect that arguing theoretically and demonstrating empirically that the outsourcing of 3PL incremented the economic benefits to the quantity of 76.20% between Financial Performance and provides a reference to make decisions according to strategies to incorporate 3PL in such maquiladora industries. Keywords: 3PL, strategic performance, financial performance, structural equations

TPM PIRAMIDAL MODEL FOR THE DEPLOYMENT AND SUSTAINABILITY: CASE IN A MULTINATIONAL AUTOMOTIVE SUPPLIER COMPANY IN BARCELONA

This article presents the design of an innovative model for the visual implementation of the TPM in a multinational company that provides the automotive sector located in Barcelona. It is a structured and standardized pyramid-shaped model that allows the strategic objectives of the company to be aligned with the objectives of the TPM project and is intended to guarantee the sustainability of the TPM and to achieve an impact on the company's results. This visual and pyramidal standard allows an easy and agile review of the TPM deployment, and allows the detection of new gaps that consolidate its sustainability and allow it to meet new challenges. This innovative model of the TPM, sets a standard on the classic pillars of the TPM, adapted and personalized for this company that positively affects the OEE and the results of the company. It is based on the same principle as the standardized model of the House of Toyota for the deployment and sustainability of Lean Management, but this model is for the deployment and sustainability of the TPM in this company. This model can be adapted and serve as benchmarking for companies of different sectors and sizes for the implementation and sustainability of the TPM, allowing it to improve its positioning with respect to its competitors.

HIERARCHICAL STRUCTURE AND CAUSAL RELATIONSHIPS OF BARRIERS TO SOCIAL DIMENSION IN SSCM VIA NOVEL DEMATEL-ISM INTEGRATED APPROACH

Sustainable Supply Chain Management (SSCM) encompasses a Triple Bottom Line (TBL) consisting of : a) economic benefits, b)environmental protection, and c) social responsibility. Previous studies have focused solely on profitability or environmental dimensions while generally neglecting the social dimension. Decision Making Trial and Evaluation Laboratory (DEMATEL) and Interpretive Structural Modeling (ISM) techniques can identify causal relationships and hierarchical structure among factors, two techniques are commonly used separately or also may be integrated per their common characteristics with a relatively small computational burden. However, conventional DEMATEL-ISM integrated method has notable drawbacks and may not provide accurate analysis results. The purpose of the present study is to suggest the novel DEMATEL-ISM integrated approach to improve the shortage of conventional DEMATEL-ISM integrated method as well as investigate the hierarchical structure and causal relationship of social dimension barriers for SSCM implementation. A series of 13 barriers to SSCM social dimension implementation were identified and placed into a five-layer hierarchical structure. The most important barriers were found in addition to lack of government support and low market demand for sustainable products, and causal relationships among barriers were also identified for the Guangdong-Hong Kong-Macao Greater Bay Area of China. Key words: SSCM social dimension; DEMATEL-ISM integrated; Hierarchical structure and causal relationships

ORGANIZATIONAL DEVELOPMENT DUE TO A TECHNOLOGICAL EDUCATIONAL INNOVATION

ABSTRACT: This study presents a research work about the impact of a technological educational innovation implementation, titled Remote Laboratories, on the Organizational Development, from the perspective of Organizational Behavior. This innovative analysis approach raises the research problem as a system where the input is an educational innovation and the output is Organizational Development. An intermediate element is the Organizational Learning and correlations are constructed from the perspective of Organizational Behavior. The proposed system has a feedback to detect the opportunity areas based on the desired performance indices. The findings generated from the case study are supported by a research methodology that includes: problem´s description, hypothesis, participants, instruments, analysis of results, findings and conclusions. The obtained results are relevant for the industry because they can serve as a reference to managers responsible for the technological innovation. Findings and conclusions constitute a collection of experiences that could contribute to increase organizational development of educational institutions and companies. Keywords: organizational behavior, organizational learning, organizational development, remote lab, educational innovation

SOCIAL INNOVATION IN COLOMBIAN COMPANIES THROUGH DESIGN MANAGEMENT

Social innovation, SI emerges in any country as a part of companies and services development which improve users` social needs in their immediate environment. This involve a new processes´ and methodologies´ adaptation in the creation of new products and services for society. It is including planning and design management directly connected with empowerment of the agents involved, like final, users, designers and companies. Social innovation and empowerment needs a catalysing agent that becomes a channel for knowledge creation point out to guide companies in the development of new products with social nature. The application of techniques based on Design Thinking are the starting point o f a new design management model adapted to the problems of companies that want to innovate taking in account the society, the environment and the individual necessities itself. The article reflects about to propose a new model of integrated tutoring for the management of Design and social innovation in MYPIME enterprises and how it has been successfully implemented in Colombian companies.

DYNAMIC MODELING OF THE SUPPLY PROCESS AND LOAD DISTRIBUTION IN A CLEANING PRODUCTS FACTORY

In the present work a dynamic model is evaluated, the process of transfer of cleaning products in the expedition warehouse, the delay times present in the process and the adequacy of the flow of load and discharge with the rhythm of production. production of four different plants. This evaluation allows to determine the availability of the transport units according to the production requirement and to avoid the accumulation of the trips. As you can see, from the study of the times, 58.47% time is the product and 41.53% the time lost in the delays, on the other hand, it is considered feedback between the production plan and the process of transfer of finished product in the transport units, allows to determine in the complete system: production - loading and unloading of the stages of the process to hinder the continuous flow of the product and likewise to determine the real capacity of the transport units required. The main contribution of the present work is to determine by means of the simulation the percentage of compliance of the units of transport from the product requirement and analysis of the current capacity; this contributes to the decision making to implement improvement solutions, in this case, evaluated in two proposals: eliminate idle time and feed back the system for the availability of transport units with the requirement of the production program. Keywords: Process, system dynamics, production, delays, scenarios, improvement solutions, distribution

IMPLEMENTATION OF THE FIRST QFD MATRIX IN A FIXING DEVICE FOR WEAR MASKS

ABSTRACT: This paper presents the implementation of the first matrix known as house of quality (HOQ) in the framework of ´quality function deployment´ (QFD) methodology in a fixing device for wear masks. As a starting point, the customer´s voice is interpreted through the Kano model, which achieves the unique classification of customer requirements and technical aspects, in response to this by the manufacturer, are essential inputs to build the HOQ. In this house, the importance level scale of the requirements is shown, the correlation between them and the technical aspects, in order to achieve right decisions-making. Subsequently, the initial device design is presented, where the objectives that are expected to be obtained and its functionality are specified. For this, a commercial software in computer aided design (CAD) was used. An initial device prototype was obtained, with additive manufacturing technology or 3D printing by fused deposition melting. With the previously mentioned results, close scenarios would be achieved for the device´s final design, his validation and the scale production viability. Key Words: Quality Function Deployment (QFD), KANO Model, House Of Quality (HOQ), Design Methodology.

EXISTENCE AND SIZING OF BUFFERS IN PARALLEL ASSEMBLY LINES WITH MULTI-LINE WORKSTATIONS AND DIFFERENT CYCLE TIMES

ABSTRACT: Parallel Assembly Lines with multi-line stations (PALBs) have been widely studied in recent years because PALBs can help improve the efficiency of a production system. However, the need of buffers has not been considered in the PALBP literature. In this study, for the first time in the literature, it is shown and demonstrated the need to consider the use of buffers in this type of line when their cycle times are different. Moreover, the buffer sizing problem in a multi-line workstation is presented and formalized. It is shown that the sequencing and scheduling of the task influences the buffer size. Finally, the designed resolution method is shown: solve a mixed integer linear programming model with a commercial software, with the objective of minimizing the size of the buffers. Keywords: Parallel assembly lines balancing, buffer sizing, task sequencing and scheduling.

ANALYSIS OF THE TECHNICAL EFFICIENCY OF MAJOR LATIN AMERICA AND THE CARIBBEAN PORTS USING BOOTSTRAP

ABSTRACT: The aim of this paper is to analyze the Technical Efficiency of a sample of 13 container ports of Latin America and the Caribbean, which generated movements of more than one million TEUs in the period 2012-2018, according to the Economic Commission for Latin America and the Caribbean (ECLAC). In the first stage, Data Envelopment Analysis (DEA) has been used to obtain the Technical Efficiency, with an output-oriented option: Variable Return Scale (BCC). In a second stage, the bootstrap method has been applied in order to determine efficiency rankings of Latin America and the Caribbean container ports. The main contribution of this article is the application of DEA and Bootstrap models in the study of operational efficiency of the main container terminals in Latin America and the Caribbean. The techniques presented manage to determine, with a high degree of precision, the role played by the main container traffic variables in the operational efficiency of their terminals. They represent a valuable tool for the analysis of the dimensioning of the infrastructures of the ports studied. The models developed in this work have been evaluated through a database obtained from the public entities that manage these ports in Latin America and the Caribbean, but they can be applied in other ports of different countries and/or commercial areas that share the same typology of traffic and characteristics. The corrected efficiency results obtained by the Bootstrap BCC Output-oriented methodology denote some homogeneity in two large groups of ports. The ports with corrected efficiency values above 85%, and low differences between the values obtained in the two methodologies, should develop an analysis of their infrastructures in the short and medium-term. A second group consisting of Cartagena, Freeport, Lazaro Cardenas, San Antonio and Buenos Aires ports, obtain low efficiency values of less than 65% and therefore, should develop a traffic strategy analysis to attract new traffic in order to be efficient. Keywords: Efficiency, Bootstrap, Data Envelopment Analysis, Terminal Containers