Abstract
In this research, we present a cost analysis of the materials that are in a queue to be processed, better known as work-in-process inventory (WIP, for its acronym in English).The inventory in process will be analyzed with three models: 1. A system of waiting lines, 2. Lean Accounting and 3. Simulation of discrete events that helps measure the benefits of Lean Accounting, applying an objective function to determine the minimum cost of WIP. This was obtained by applying a key tool called Simrunner. A cost breakdown structure was also established at each stage of the process. The present work is of interest to the administrators and managers of the Lean team and useful for short-term decision making.
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