Resumen

PEREZ-RAVE, Jorge; OCAMPO, Fernando  y  RESTREPO, Guillermo. RentabiLean: Exploration model of the effect of Lean initiatives on financial profitability. Ing. invest. y tecnol. [online]. 2018, vol.19, n.1, pp.89-99. ISSN 2594-0732.  https://doi.org/10.22201/fi.25940732e.2018.19n1.008.

One of the difficulties in adopting the Lean is knowing its financial impacts. The objective was to propose a quantitative model that relates three operational indicators (commonly impacted with Lean initiatives), with financial metrics. The study was carried out in three phases: The first allowed an overview of the topic, the second one focused on the initial disaggregation of financial metrics, in order to facilitate the subsequent connection with operative variables, in the third, the disaggregation of variables followed until incorporating: process cycle time, internal quality ratio and hours for maintenance-repairs. It provides five fundamental elements: 1) A diagram that graphically portrays simultaneous equations as well as direct and indirect effects, 2) Expressions expressing Net Profit, Assets and ROA in terms of the three "floor" indicators, 3) Expressions of the effects of these indicators, 4) Illustrative case and application results that facilitate future tests and comparisons, 5) A basis for exploring the impacts of other improvement systems, with an impact on the three indicators used.

Palabras llave : RentabiLean; Lean impacts; Lean costing; Lean in finance; Lean financial model.