Evaluación de la gestión del proceso Disciplina Práctica Pre profesional del Contador
Fecha
2016-06-26
Autores
Arbolaez Fernández, Meylin
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Editor
Universidad Central "Marta Abreu" de la Villas.
Resumen
Las prácticas pre profesionales deben realizarse con la calidad requerida para
garantizar la formación integral del egresado; para el logro de esta condición, la
Disciplina Integradora clasifica como la columna vertebral del plan de estudio. Si
se considera que en la gestión universitaria prevalece el enfoque funcional puede
inferirse que aun logrando el cumplimiento de los objetivos y criterios de medida,
la gestión de los procesos no es eficiente y el funcionamiento de las estructuras
metodológicas del proceso de formación profesional no está exento de
ineficiencias, a su vez el mejoramiento continuo de la gestión de los procesos,
subprocesos y actividades que se desarrollan en una institución necesita de
herramientas de medición y evaluación.
La investigación considera que la gestión de los procesos universitarios debe
responder, tanto al cumplimiento de sus objetivos estratégicos como al
mejoramiento de la calidad, sustentado en un enfoque basado en procesos para la
gestión institucional. El presente trabajo se centra en el proceso Disciplina Práctica
Pre profesional del Contador, al considerar que este carece de herramientas que
permitan mejorar su gestión desde la perspectiva de un conjunto de indicadores
de eficiencia, eficacia y economía contextualizado a sus características, diseñados
a partir de la definición de variables que inciden en los resultados y propician la
práctica cotidiana de la evaluación interna. Los indicadores propuestos permiten
obtener información diferenciada y comparativa para la toma de decisiones, que
mejoren de forma continua el funcionamiento de la disciplina, detectando los
factores que actúan como limitantes de los buenos resultados.
The practical professional pre should be carried out with the quality required to guarantee the integral formation of the egresado; for the achievement of this condition, the Integrative Discipline classifies as the spine of the study plan. If it is considered that in the university administration the functional focus prevails it can be inferred that even achieving the execution of the objectives and measure approaches, the administration of the processes is not efficient and the operation of the methodological structures of the process of professional formation is not exempt of inefficiencies, in turn the continuous improvement of the administration of the processes, sub process and activities that are developed in an institution need of mensuration tools and evaluation. The investigation considers that the administration of the university processes should respond, so much to the execution of its strategic objectives as to the improvement of the quality, sustained in a focus based on processes for the institutional administration. The present work is centered in the process Practical professional Pre of the Accountant it Disciplines, when considering that this it lacks tools that allow to improve its administration from the perspective of a group of indicators of efficiency, effectiveness and economy contextualized to its characteristics, designed starting from the definition of variables that you/they impact in the results and they propitiate the daily practice of the internal evaluation. The proposed indicators allow obtaining differentiated information and comparative for the taking of decisions that improve in a continuous way the operation of the discipline, detecting the factors that act as restrictive of the good results.
The practical professional pre should be carried out with the quality required to guarantee the integral formation of the egresado; for the achievement of this condition, the Integrative Discipline classifies as the spine of the study plan. If it is considered that in the university administration the functional focus prevails it can be inferred that even achieving the execution of the objectives and measure approaches, the administration of the processes is not efficient and the operation of the methodological structures of the process of professional formation is not exempt of inefficiencies, in turn the continuous improvement of the administration of the processes, sub process and activities that are developed in an institution need of mensuration tools and evaluation. The investigation considers that the administration of the university processes should respond, so much to the execution of its strategic objectives as to the improvement of the quality, sustained in a focus based on processes for the institutional administration. The present work is centered in the process Practical professional Pre of the Accountant it Disciplines, when considering that this it lacks tools that allow to improve its administration from the perspective of a group of indicators of efficiency, effectiveness and economy contextualized to its characteristics, designed starting from the definition of variables that you/they impact in the results and they propitiate the daily practice of the internal evaluation. The proposed indicators allow obtaining differentiated information and comparative for the taking of decisions that improve in a continuous way the operation of the discipline, detecting the factors that act as restrictive of the good results.
Descripción
Palabras clave
Control Interno, Gestión del Proceso Formativo