Procedimiento de control de gestión a partir del cuadro de mando integral en la UEB de Tabaco Torcido de Camajuaní
Fecha
2017
Autores
Rodíguez Armas, Leduanis
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Editor
Universidad Central "Marta Abreu" de Las Villas. Facultad de Ingeniería Mecánica e Industrial. Departamento de Ingeniería Industrial
Resumen
La presente investigación tiene como objetivo diseñar el Sistema de Control de Gestión (SCG) a partir del Cuadro de Mando Integral (CMI) en la UEB de Tabaco Torcido de Camajuaní. Se analizaron teóricamente elementos conceptuales acerca del Control y el Control de Gestión (CG), el Cuadro de Mando Integral, el Control de Gestión en Cuba y en la Empresa Tabaco Torcido de Villa Clara. Se diagnosticó la situación actual del CG en la UEB objeto de estudio, corroborándose la necesidad de modificar el SCG. Durante el proceso investigativo se utilizaron métodos y técnicas como: enfoque sistémico; histórico – lógico, analítico-sintético, revisión documental, entrevista, consulta a expertos, observación científica, matriz OVAR, encuesta y métodos estadístico - matemáticos. Las muestras de trabajadores y directivos. El diagnóstico determinó la inexistencia de alineación entre los objetivos y los indicadores de gestión, identificándose sus causas y la necesidad de desagregar el CG de la Empresa a la UEB. Al establecer los pasos de manera parcial para el diseño del CMI, se integra la estrategia de la entidad y la Empresa. El análisis en base a la estrategia de la Empresa y la UEB, y sus procesos claves, permiten la continuación de la implementación del procedimiento de CMI definido. Se recomienda incorporar a los programas de capacitación de las UEB pertenecientes a empresas tabacaleras, la matriz OVAR como método para desagregar la estrategia de las empresas a las unidades y el CG a partir del CMI para el cumplimiento de los objetivos estratégicos de las empresas.
The present research had as objective to design the Management Control System (SCG) from the Integrated Control Panel (CMI) in the Tobacco Twisted UEB of Camajuaní. Conceptual elements about Control and Control of Management (CG), the Integral Control Panel, Control of Management in Cuba and the Tormented Tobacco Company of Villa Clara were theoretically analyzed. The current situation of GC was diagnosed in the UEB under study, corroborating the need to modify the GCS. During the investigative process methods and techniques were used as: systemic approach; Historical - logical, analytical - synthetic, documentary review, interview, expert consultation, scientific observation, OVAR matrix, survey and statistical - mathematical methods. The samples of workers and managers. The diagnosis determined the lack of alignment between the objectives and the management indicators, identifying their causes and the need to disaggregate the CG of the Company to the UEB. By partially establishing the steps for the CMI's design, the strategy of the entity and the Company is integrated. The analysis based on the strategy of the Company and the UEB, and its key processes, allow the continuation of the implementation of the defined CMI procedure. It is recommended that the OVAR matrix be included in the training programs of the UEBs belonging to tobacco companies, as a method to disaggregate the companies' strategy to the units and the GC from the CMI to fulfill the strategic objectives of the companies.
The present research had as objective to design the Management Control System (SCG) from the Integrated Control Panel (CMI) in the Tobacco Twisted UEB of Camajuaní. Conceptual elements about Control and Control of Management (CG), the Integral Control Panel, Control of Management in Cuba and the Tormented Tobacco Company of Villa Clara were theoretically analyzed. The current situation of GC was diagnosed in the UEB under study, corroborating the need to modify the GCS. During the investigative process methods and techniques were used as: systemic approach; Historical - logical, analytical - synthetic, documentary review, interview, expert consultation, scientific observation, OVAR matrix, survey and statistical - mathematical methods. The samples of workers and managers. The diagnosis determined the lack of alignment between the objectives and the management indicators, identifying their causes and the need to disaggregate the CG of the Company to the UEB. By partially establishing the steps for the CMI's design, the strategy of the entity and the Company is integrated. The analysis based on the strategy of the Company and the UEB, and its key processes, allow the continuation of the implementation of the defined CMI procedure. It is recommended that the OVAR matrix be included in the training programs of the UEBs belonging to tobacco companies, as a method to disaggregate the companies' strategy to the units and the GC from the CMI to fulfill the strategic objectives of the companies.
Descripción
Palabras clave
Control de Gestión, Cuadro de Mando Integral, Control de Calidad, Servicio al Cliente, UEB de Tabaco Torcido, Villa Clara