RESUMENEn el presente artículo se propone un método para calcular el valor agregado en las operaciones de la cadena de suministro de productos electromecánicos compuesta por los procesos de aprovisionamiento, producción y distribución. El objeto de estudio específico lo constituye la cadena de suministro de contadores de energía eléctrica. La herramienta propuesta está compuesta por varios pasos relacionados con la definición del precio de venta del producto, la identificación de las operaciones de los procesos y de los requerimientos operacionales, el cálculo del coeficiente de valor agregado y del valor de cada producto en cada operación, y el cálculo de la cantidad de recursos financieros requeridos para comprar la materia prima. Se obtuvo como resultado que la operación de mayor valor agregado neto por unidad es la de calibración de contadores de energía eléctrica mientras que la de mayor valor agregado es la de almacenaje de productos terminados. Las principales conclusiones están asociadas a la forma de analizar y calcular el valor agregado en cadenas de suministros compuestas por los procesos de aprovisionamiento, producción y distribución o algunos de estos, tomando como base las deficiencias detectadas en otros métodos donde se calcula el valor agregado.Palabras clave: Cadena de valor, valor económico agregado, gestión de la cadena de suministro. 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
Consumers are becoming more aware of their role in the propagation of environmental issues, the transition from passive consumer to prosumer is emerging, and it is of interest to know the commitment factors that leads the biodiesel prosumer to act in favor of an organization which they belong in order to achieve one goal in common and contribute to local sustainable development. In this research, the prosumer is the one who participates as a member and consumer of a biodiesel cooperative. The prosumer's commitment is made up of two components: (i) nonactive or affective, identification with the organization, and (ii) active or participatory, action towards certain goals. The objectives of the investigation are to evaluate the biodiesel prosumer's commitment and know its causes and effects. The hypotheses on the causes and results of the prosumer's commitment are postulated in a structural equation model (SEM), whose theoretical basis corresponds to the double role of the prosumer: member and client of the cooperative. The SEM is evaluated from the perspective of the prosumer based on mixed methodology and partial least square (PLS). The proposed SEM explains 78% (R 2 = 0.78) of the variability of the contribution of the biodiesel cooperative to local sustainable development, where this contribution is directly and significantly impacted by the two components of the commitment. This case study identifies dimensions that lead the biodiesel prosumer to commit in the cocreation and consumption of renewable fuel, which gives more opportunities for long-term survival of this initiative in a competitive market.
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