Procedimiento para mejorar el sistema de control de gestión en cadenas de suministro que involucran a la empresa PESCASPIR
Fecha
2018
Autores
Rivera Martín, Ener Raúl
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Editor
Universidad Central "Marta Abreu" de Las Villas. Facultad de Ingeniería Mecánica e Industrial. Departamento de Ingeniería Industrial
Resumen
La Empresa Pesquera de Sancti Spíritus (PESCASPIR) es la entidad encargada de cultivar, de forma extensiva e intensiva, especies acuícolas, sobre la base de obtener alto valor genético para su procesamiento industrial y comercializar productos de elevado valor alimenticio. En tal sentido, es primordial estar acorde con las exigencias del sector empresarial cubano actual, donde se da cada vez más importancia al control de gestión. Dicha empresa, como parte de esta evolución, adolece de un sistema de toma de decisiones exitoso, puesto que los procesos y métodos de medición existentes son complejos y no se encuentran alineados con los objetivos estratégicos de la empresa. Por otra parte, la revisión bibliográfica realizada corroboró que los procedimientos para el control de gestión logística en las cadenas de suministros son escasos y no consideran la cadena como un todo, sino por nodos independientes. En la presente investigación se desarrolla un procedimiento general para el control sistémico de la gestión logística de la cadena de suministros en cuestión, donde se logran integrar herramientas como el modelo SCOR y el Cuadro de Mando Integral, lo que favorece el enfoque proactivo en la consecución de la estrategia. Además, se propone un sistema de indicadores que permiten el monitoreo de los procesos en pos del cumplimiento de los objetivos trazados. La conjugación de todo lo anterior expuesto, contribuye a mejorar la efectividad del sistema de control.
The Fishing Company of Sancti Spíritus (PESCASPIR) is the entity in charge of cultivating, extensively and intensively, aquaculture species, on the basis of obtaining high genetic value for industrial processing and commercializing products of high nutritional value. In this regard, it is essential to be consistent with the requirements of the current Cuban business sector, which is given increasing importance to management control. This company, as part of this evolution, lacks off a successful decision-making system, since the existing measurement processes and methods are complex and not aligned with the company strategic objectives. On the other hand, the bibliographic review carried out corroborated that the procedures for the control of logistics management in the supply chains are scarce and do not consider the chain as a whole, but rather independent nodes. In the present investigation, a general procedure is developed for the systemic control of the logistics management of the supply chain in question, where it is possible to integrate tools such as the SCOR model and the Balanced Scorecard, which favors the proactive approach in achieving of the strategy. In addition, a system of indicators is proposed that allow the monitoring of the processes in pursuit of compliance with the objectives set. The conjugation of all the above mentioned, contributes to improve the effectiveness of the control system.
The Fishing Company of Sancti Spíritus (PESCASPIR) is the entity in charge of cultivating, extensively and intensively, aquaculture species, on the basis of obtaining high genetic value for industrial processing and commercializing products of high nutritional value. In this regard, it is essential to be consistent with the requirements of the current Cuban business sector, which is given increasing importance to management control. This company, as part of this evolution, lacks off a successful decision-making system, since the existing measurement processes and methods are complex and not aligned with the company strategic objectives. On the other hand, the bibliographic review carried out corroborated that the procedures for the control of logistics management in the supply chains are scarce and do not consider the chain as a whole, but rather independent nodes. In the present investigation, a general procedure is developed for the systemic control of the logistics management of the supply chain in question, where it is possible to integrate tools such as the SCOR model and the Balanced Scorecard, which favors the proactive approach in achieving of the strategy. In addition, a system of indicators is proposed that allow the monitoring of the processes in pursuit of compliance with the objectives set. The conjugation of all the above mentioned, contributes to improve the effectiveness of the control system.
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Palabras clave
Empresa Pesquera de Sancti Spíritus (PESCASPIR), Villa Clara, Logística, Cadena de Suministro