Diseño de un cuadro de mando integral que integre la gestión de riesgos al control de gestión del proceso logístico de ETECSA
Fecha
2015-07-21
Autores
González Sánchez, Adrian
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Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
En la actualidad dirigir y operar una organización con éxito requiere gestionarla de una manera sistemática y visible. El éxito debería ser el resultado de implementar y mantener un sistema de gestión que sea diseñado para el cumplimiento de los objetivos estratégicos y mejorar continuamente la eficiencia y eficacia del desempeño de la organización mediante la consideración de las partes interesadas. En consecuencia en la presente investigación se aplican dos procedimientos para el mejoramiento del Sistema de Control de Gestión: para el diseño de un Cuadro de Mando Integral (CMI) integrado a la gestión de riesgos y para la medición de riesgos considerando la incertidumbre y subjetividad asociada a esta temática. Esta medición de los riesgos considera las relaciones entre los agentes y eventos, así como entre los propios eventos de riesgo. Se integran varias herramientas como el modelo SCOR, CMI y lógica difusa. Como principales resultados se obtiene una cuantificación del riesgo que permite la determinación de prioridades para la toma de decisiones y el análisis proactivo en la gestión de los riesgos y de la estrategia 2015-2016 del proceso logístico de la División Territorial de ETECSA en Villa Clara, a partir de la concepción y diseño de un CMI como herramienta de gestión, conjugando acciones estratégicas y puntos de control en función del mejoramiento de sus procesos, potenciales, finanzas y clientes.
Currently lead and operate an organization successfully requires managing it in a systematic and visible manner. Success should result from implementing and maintaining a management system that is designed to fulfill the strategic objectives and continuously improve the efficiency and effectiveness of the organization's performance by considering stakeholders. For the design of a Balanced Scorecard (BSC) integrated into the risk management and risk measurement considering the uncertainty and subjectivity associated: thus in this research two methods for improving the System Management Control apply to this issue. This risk measurement considers the relationship between agents and events as well as event risk among themselves. Various tools as the SCOR model, CMI and fuzzy logic are integrated. The main results of the risk quantification allows the determination of priorities for decision making and proactive analysis in risk management and strategy 2015-2016 of the logistics process of the Territorial Division of ETECSA in Villa Clara is obtained, from conception and design of a BSC as a management tool, combining strategic actions and checkpoints in terms of improving their processes, potential, finance and customers.
Currently lead and operate an organization successfully requires managing it in a systematic and visible manner. Success should result from implementing and maintaining a management system that is designed to fulfill the strategic objectives and continuously improve the efficiency and effectiveness of the organization's performance by considering stakeholders. For the design of a Balanced Scorecard (BSC) integrated into the risk management and risk measurement considering the uncertainty and subjectivity associated: thus in this research two methods for improving the System Management Control apply to this issue. This risk measurement considers the relationship between agents and events as well as event risk among themselves. Various tools as the SCOR model, CMI and fuzzy logic are integrated. The main results of the risk quantification allows the determination of priorities for decision making and proactive analysis in risk management and strategy 2015-2016 of the logistics process of the Territorial Division of ETECSA in Villa Clara is obtained, from conception and design of a BSC as a management tool, combining strategic actions and checkpoints in terms of improving their processes, potential, finance and customers.
Descripción
Palabras clave
Dirección Territorial de ETECSA, Villa Clara, Procesos Logísticos, Cuadro de Mando Integral, Gestión de Riesgos