Análisis y evaluación de un proceso de facturación para disminuir pérdidas en una agencia aduanal mediante la teoría de restricciones y simulación en Bizagi®

Evelin Guadalupe Perez Carrillo; Manuel Alonso Rodríguez Morachis; Francisco Zorrilla Briones; Eduardo Perez Carrillo

doi:10.61117/ipsumtec.v8i2.428

Authors

Evelin Guadalupe Perez Carrillo National Technological Institute of Mexico https://orcid.org/0009-0005-7730-1551
Manuel Alonso Rodríguez Morachis National Technological Institute of Mexico https://orcid.org/0000-0003-1581-7737
Francisco Zorrilla Briones National Technological Institute of Mexico
Eduardo Perez Carrillo National Technological Institute of Mexico https://orcid.org/0009-0007-4937-7123

DOI:

https://doi.org/10.61117/ipsumtec.v8i2.428

Keywords:

Invoicing, Bizagi®, Simulation, Process Mapping, Customs Agency

Abstract

This research determines the impact of analyzing a billing process at a customs agency to reduce cancellations resulting from an inefficient process and decrease fines imposed by the client using the theory of constraints and process simulation through Bizagi®. The methodology used consisted of several phases: first, the process was mapped to determine each of the activities and stations that comprise it; then, the constraint affecting the process was identified, which was the lack of review of charges, for which a new station dedicated to performing that activity was added. Finally, the new billing process was simulated with the aforementioned changes, for which 31 simulations were generated with error probabilities of 1%, 5%, 10%, 20%, and 30%. This article presents the simulations of the current and proposed processes with a 10% error rate.

The results indicated that adding a new station to review invoices before they are stamped, while maintaining the same error rate, reduces cancellations submitted to the customs agency by 100%, which in turn leads to a 94.52% reduction in the amount of fines imposed by the client. Therefore, it can be said that the use of a simulation tool such as Bizagi® and the theory of constraints has proven to be beneficial for modeling and analyzing the redesign of an invoicing process.

Downloads

Download data is not yet available.

Metrics

Metrics Loading ...

Author Biographies

Evelin Guadalupe Perez Carrillo , National Technological Institute of Mexico

Evelin Guadalupe Pérez Carrillo. Master's degree in Administrative Engineering and Bachelor's degree in Administration. Five years of experience in accounting, as well as in the analysis and management of financial information, credit and collections, billing, and human resources, with a focus on order and efficiency in processes.

Manuel Alonso Rodríguez Morachis , National Technological Institute of Mexico

Manuel Alonso Rodríguez Morachis. Thirty-four years of teaching experience as a research professor in the Graduate Studies and Research Division of the Technological Institute of Ciudad Juárez in master's and doctoral programs. 38 years of professional experience in management and director positions in the manufacturing industry in the areas of plant, operations, engineering, production, design, materials, maintenance, logistics, and supply chains.

Francisco Zorrilla Briones , National Technological Institute of Mexico

Francisco Zorrilla Briones. Industrial Mechanical Engineer. Master of Science in Administrative Engineering. Doctor of Science in Industrial Engineering. 25 years in teaching, 12 years in research. 25 years of professional experience in industry, in the areas of maintenance, production, quality, process engineering, and manufacturing. 24 years as a consultant and training agent.

Eduardo Perez Carrillo , National Technological Institute of Mexico

Eduardo Pérez Carrillo. Computer Systems Engineer and student of the Master's degrees in Administrative Engineering and Applied Artificial Intelligence. He has nine years of experience in software development at an international level, six years as a technology consultant for the private sector, and six years of teaching experience.

References

Antero, D. (2022). Propuesta de Mejoramiento en el Proceso de Facturación de la Empresa ARQUIMELO SAS. Colombia.

Witker, J., y Hernández, L. (2008). Régimen Jurídico del Comercio Exterior de México, Segunda Edición. Universidad Nacional Autónoma de México. Serie Doctrina Jurídica, Núm. 27 México, D.F.

Quintana, R., Rodríguez, M., Briones, W. y Bedor, J. (2021). Introducción al Comercio Exterior. Editorial Live Working. Ecuador.

(2021). “Ley Aduanera México”. Obtenido de: https://www.diputados.gob.mx/LeyesBiblio/pdf/LAdua. pdf

(2018) Ley del servicio de administración tributaria. México. Obtenido de: https://www.diputados.gob.mx/LeyesBiblio/pdf/93_041 218.pdf

Código Fiscal de la Federación, [C.F.F.], 2024), Diario Oficial de la Federación, (México).

Ugarte, R. A. (2012). Rediseño del Proceso de Facturación en una Empresa del Rubro Automotriz. Universidad de Chile. Tesis Pregrado. Santiago de Chile.

Mendoza V., y Moreira J. (2021). Procesos de Gestión Administrativa, Un Recorrido Desde Su Origen. Revista Científica FIPCAEC (Fomento de la investigación y publicación científico-técnica multidisciplinaria).

Ecuador, Vol. 6, Núm. 3, pp 608-620

Krajewski, L., Ritzman, L., y Malhotra, M. (2008). Administración de Operaciones; Procesos y Cadenas de Valor. Pearson Educación

Chuman, L. M. (2022). Rediseño del Proceso de Gestión Logística para Disminuir las Pérdidas Económicas de la Empresa Productos de Acero Cassado Norte.

García, D. (2020). Mapeo de procesos y su alcance. Instituto Tecnológico de Orizaba/MIA. Artículo de Investigación. Veracruz, Orizaba.

Ferroni P., y Huarniz T. (2021). Diagrama de Procesos para la Elaboración de Expedientes Técnicos, con la Finalidad de Reducir Riesgos Contractuales. Universidad Ricardo Palma. Tesis de grado. Lima, Perú.

Bedon S., y Vásquez J. (2023). Control de las facturaciones para reducir los reclamos por altos consumos utilizando herramientas de lean manufacturing en una empresa de saneamiento de agua y alcantarillado. Universidad Peruana de Ciencias Aplicadas (UPC). Trabajo de Suficiencia Profesional. Lima, Perú.

Barrera, C.I. (2020) Optimización del Proceso Productivo de Sacos de Lana en la Fabrica KARMAM CIA LTDA a través de la Aplicación de la Metodología de Teoría de Restricciones. Universidad de las Américas. Trabajo de Titulación. Quito, Ecuador.

Heredia D., Fernando Y. y Sánchez, G. (2020). Modelo de Simulación de Eventos Discretos para el Análisis y Mejora del Proceso de Atención al Cliente.

Villota, C. A. (2022). Propuesta de Mejoramiento del Proceso de Facturacion de Servicios de Salud en la Clinica de Ortopedia y Fracturas. Medellin, Colombia. Revista Investigación e Innovación en Ingenierías. Vol. 8, Num.2, pp 44-51.