Indian Journal of Science and Technology

Abstract

Objective: To inquire exhaustively the research on the organizational characteristics and with it the implementation of managerial tools, which help the development of micro-enterprises? Materials and Methods: In this sense it develop schemas in the fishing productive units in the city of Riohacha and sets analysis of the traditional system of cost with an instrument of organizational management called ”Throughput Accounting”, creating new paradigms applied to micro-enterprises in the fisheries sector. Ananalysis was applied to the traditional system and methods of business management basedon the Throughput Accounting, on fishing productive units. Finding: the results allow us to observe significant changes in decision-making, mainly by the analysis of existing restrictions in the organization, the growth of the performance and the aggregate values are set to the products. Application: the organizations belonging to the fisheries sector with the new organizational scheme proposed and the launch of the management system based on the Throughput accounting, are entered in the new technological paradigms, as well as the market takes a course, from the point of view of supply and demand, because organizations will not produce based on an analysis of unit costs under the traditional system, but rather based on performance to establish the actions to be taken according to the decisions of the performance: Throughput = Price - Variable Costs. On the other hand, from the point of view of the market, it is not to offer what apparently more is sold, but also generate performance as well as the proportions of the amount sold is less than in volumes.

Keywords: Accounting Costs, Bottle-neck, Restrictions, Throughput Accounting, Yields