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Ketchup Cla Analysis

In: Business and Management

Submitted By natso10
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Gestión Empresarial.
Análisis de Ciclo de vida y Costos Ambientales
Natalia Sorto
15612

Según lo planteado en el artículo, el análisis de ciclo de vida es una herramienta que posee un alcance importantísimo para poder determinar varios factores de importancia en la gestión empresarial, tanto económicos como ambientales y sociales.
La estrategia utilizada en el artículo para determinar el ciclo de vida de la kétchup producida en Suecia, con materias primas de origen italiano, español o portugués es un excelente ejemplo tanto de la metodología que puede ser utilizada como de los hallazgos de interés comercial que pueden ser determinados mediante este tipo de herramientas, en el artículo se presenta cómo se dividieron los procesos que conforman la cadena de valor y de suministros del producto, desde los fertilizantes del campo hasta el empaque utilizado, tomando en cuenta los factores ambientales implicados en el proceso productivo per se.
En el siglo en que vivimos, con el avance inminente del calentamiento global y otros problemas ambientales como la falta de agua, el poder determinar cuáles son los alcances y las repercusiones de los procesos efectuados por una empresa son de vital importancia para ahorrar dinero y recursos y disminuir el impacto ambiental que un producto puede tener.
El poder leer los resultados de un análisis tan largo (algunos análisis fueron realizados en 1993 y 1994) y completo como el desarrollado en el artículo permite que abramos los ojos a la realidad ya que generalmente se considera que el procesamiento de un producto alimenticio implica únicamente lo que pasa en la planta de producción o empaque, sin tener en cuenta los costos asociados a la producción y transporte de las materias primas, o el uso de refrigerantes en las casas de los consumidores.
Si tomamos los conceptos y metodologías de lo que se desarrolló en el artículo y lo juntamos con los planteamientos del artículo de los costos ambientales, resulta mucho más fácil caer en la cuenta que los costos ambientales son elementos que deben ser considerados en la contabilidad de una empresa. Considero que este es un ejercicio que debería ser desarrollado por obligación por los productores de productos de consumo masivo y que deberían estar disponibles al consumidor para que éstos puedan ser utilizados como un elemento de toma de decisión o de poder de compra.
Siendo la industria alimenticia una de los principales consumidores de materia prima de origen agrícola que se procesa, usualmente junto con ingredientes de origen sintético o que han tenido otro tipo de procesamiento, resulta éste un análisis que no se puede dejar de lado por las nuevas generaciones de empresarios o productores ya que el conocer los costos ambientales en los que se incurre permite desarrollar mejores estrategias para el manejo de los recursos y la logística del proceso de producción, ofreciendo productos más responsables con el ambiente y la sociedad. La desventaja actual de este tipo de análisis es que conlleva el destinar recursos y tiempo a su desarrollo y que no existe literatura completa para poder tener el 100% del análisis realizado, sin embargo, conforme existan mercados que requieran esta información o repercusiones legales asociadas a los costos ambientales, serán cada vez más realizados y comunes, y se podrán tomar acciones para corregir el curso de los procesos haciéndolos mejores.

Cuantificación de los costos en la contabilidad de la empresa
Cuantificación de los costos en la contabilidad de la empresa
Cuantificación de los costos en la contabilidad de la empresa
Cuantificación de los costos en la contabilidad de la empresa
Diagrama propuesto para la determinación del ciclo de vida de un producto.

El diagrama presenta de forma muy básica la metodología que debe llevarse a cabo para determinar el ciclo de vida de un producto y los costos ambientales asociados a ellos, considero que mucho esfuerzo debe ser enfocado en describir y conocer cuáles son los inputs (procesos, materias primas, material de empaque, energía, agua, personal, fertilizantes, químicos, etc.) para luego, en la segunda fase, determinar cuáles son los costos asociados de energía y combustible, agua y desechos que se generan en el proceso productivo; la fase final consiste en la cuantificación de estos factores de impacto o de costos ambientales para poder contabilizarlo en la empresa y tomar decisiones de estrategia de mejora continua y responsabilidad ambiental.…...

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