Contribución al control de riesgos gestión integrado a la gestión de riesgos en la Empresa Comercializadora de Combustibles de Villa Clara
Fecha
2015-07-24
Autores
Martínez Mesa, Leslie
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Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
El control como parte integrante de la gestión adquiere cada vez una mayor connotación, en respuesta a la necesidad de administrar eficientemente los recursos. La gestión de riesgos, como herramienta del control de gestión, constituye una propuesta disciplinada y estructurada que alinea las estrategias, los procesos, las personas, las tecnologías y los conocimientos con el propósito de evaluar y administrar los riesgos; permitiendo un mayor enfoque proactivo y en toma de decisiones. La Empresa Comercializadora de Combustibles de Villa Clara adolece de un diagnóstico del nivel de control de gestión, así como de una medición de los riesgos en el proceso logístico, considerando la incertidumbre y la subjetividad asociada a estas temáticas. En consecuencia en la presente investigación se propone contribuir a la mejora del control de gestión en el proceso logístico considerando la gestión de riesgos. Para estos análisis se utiliza el software Fuzzy Tree Studio basado en la lógica difusa como una herramienta potente para el tratamiento de la imprecisión de la información. Como resultado se obtuvo un nivel medio (0.7409) de control de gestión en la logística en el objeto de estudio, identificándose un conjunto de deficiencias y encontrándose el valor más desfavorable en la variable gestión de riesgos. En este sentido ¨Garantizar la disponibilidad del producto al 65% de los pedidos antes de las 48 horas de solicitado el servicio¨, resultó el objetivo de mayor valor de RAPk (0,4508), atentando en gran medida su logro: la disminución de la capacidad de suministro (0,6607), los suministros no arriban según lo planificado (0,6607) y el deficiente diseño de los procesos (0,5856) siendo los agentes con mayor valor de RAPjk; identificándose además los puntos de control para su gestión.
Control, as a part of management, is increasingly important in response to the need of an efficient administration of resources. Risk management, as a tool of management control, is a disciplined and structured proposal that brings together the strategies, processes, personnel, technology and knowledge with the aim of evaluating and administering the risks that companies run; thus, enabling a proactive approach and priority setting for decision making. The Fuel Trading Company of Santa Clara lacks a diagnosis of the level of control of management and a measurement of risks in the logistic process taking into account the uncertainty and subjectivity associated to this topics. Consequently, the present research expects to contribute to improve the control of management in the logistic process considering risk management. The Fuzzy Tree Studio software was used for the analysis considering its power for handling the inaccuracy of information. As a result, a middle level (0.7409) of management control was attained and a group of deficiencies was identified resulting risk management the most affected variable. Accordingly, “Ensuring the availability of the product to 65% of the requests before 48h” was the objective with the highest RAPk (0,4508), which was particularly affected by the decreased availability of supplies (0,6607), the delivery of supplies without relation to plans (0,6607) and the deficient design of processes (0,5856). The corresponding management checkpoints were also identified.
Control, as a part of management, is increasingly important in response to the need of an efficient administration of resources. Risk management, as a tool of management control, is a disciplined and structured proposal that brings together the strategies, processes, personnel, technology and knowledge with the aim of evaluating and administering the risks that companies run; thus, enabling a proactive approach and priority setting for decision making. The Fuel Trading Company of Santa Clara lacks a diagnosis of the level of control of management and a measurement of risks in the logistic process taking into account the uncertainty and subjectivity associated to this topics. Consequently, the present research expects to contribute to improve the control of management in the logistic process considering risk management. The Fuzzy Tree Studio software was used for the analysis considering its power for handling the inaccuracy of information. As a result, a middle level (0.7409) of management control was attained and a group of deficiencies was identified resulting risk management the most affected variable. Accordingly, “Ensuring the availability of the product to 65% of the requests before 48h” was the objective with the highest RAPk (0,4508), which was particularly affected by the decreased availability of supplies (0,6607), the delivery of supplies without relation to plans (0,6607) and the deficient design of processes (0,5856). The corresponding management checkpoints were also identified.
Descripción
Palabras clave
Empresa Comercializadora de Combustibles, Villa Clara, Gestión de Recursos, Gestión de Riesgos, Procesos Logísticos