Propuesta de un procedimiento para la Administración de los Riesgos Empresariales en Desoft S.A. Validación en la División Desoft Villa Clara
Fecha
2010-07-21
Autores
Trujillo González, Niolis
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Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
La implantación de un sistema de control interno en la empresa cubana es de obligatoriedad de acuerdo a la Resolución 297/ 2003 del Ministerio de Finanzas y Precios, y de esta forma se exige la aplicación de la gestión de los riesgos como herramienta proactiva y/o reactiva para la toma de decisiones. La Empresa Nacional Desoft S.A tiene como objetivo estratégico para el periodo 2009- 2010 la implantación de un nuevo sistema de control interno bajo estos supuestos porque los resultados obtenidos en esta temática, demuestran que existen carencias metodológicas para llevar a cabo este proceso. Es por ello que el objetivo de esta investigación es diseñar e implementar un procedimiento metodológico- práctico para la administración de los riesgos empresariales que sirva como herramienta proactiva para la toma de decisiones como contribución al sistema de control interno de Desoft S.A. El procedimiento incluye como procedimientos específicos uno para la organización a procesos en la empresa, lo cual constituye premisa para el estudio, y otro para la gestión de los riesgos en los proyectos de software. A través del procedimiento se diagnostica la situación actual, se ofrece una secuencia para gestionar los riesgos por procesos a la vez que se convierte en una herramienta estratégica para el despliegue y análisis de los objetivos bajo un enfoque a procesos, se definen indicadores de riesgo para la supervisión y monitoreo como parte del control estratégico y con todos estos elementos se informatiza el proceso a través de la implementación del software Farola 297. Dentro de las técnicas utilizadas figuran: lista de chequeos, tormenta de ideas, método de expertos, cálculos matemáticos y estadísticos.
The implantation of an internal control system at the company the Cuban is of legally binding condition according to the Resolution 297 2003 of Finanzas's and Precios's Ministry, and in this way the application of the steps of risks like proactive and reactive tool for the overtaking is demanded. The National Concern aims at 2009 for the period strategicly 2010 the implantation of a new internal low control system these suppositions because results obtained in this subject matter, they demonstrate than exist scarcities carry-out methodological to end this process. The fact that the objective of this investigation is to lay plans and implementing a procedure is practical methodological for the administration of entrepreneurial risks hence that he be useful for the overtaking like contribution like proactive tool to Desoft S.A's internal control system The procedure includes like specific procedures one for the organization to processes at the company, which as he constitutes premise for the study, and another one for the steps of risks in the projects of software. The present-day situation is diagnosed through the procedure, he volunteers one sequence to try to obtain the risks for processes at the same time as a focus is converted to processes in a strategic tool for the display and analysis of low objectives, indicators of risk for supervision and monitoring like part of strategic control and with all these elements define themselves the Streetlamp computerizes the process through the implementation of the software itself 297. They take part within utilized techniques: List of checkups, storm of ideas, method of experts, mathematical calculations and statisticians.
The implantation of an internal control system at the company the Cuban is of legally binding condition according to the Resolution 297 2003 of Finanzas's and Precios's Ministry, and in this way the application of the steps of risks like proactive and reactive tool for the overtaking is demanded. The National Concern aims at 2009 for the period strategicly 2010 the implantation of a new internal low control system these suppositions because results obtained in this subject matter, they demonstrate than exist scarcities carry-out methodological to end this process. The fact that the objective of this investigation is to lay plans and implementing a procedure is practical methodological for the administration of entrepreneurial risks hence that he be useful for the overtaking like contribution like proactive tool to Desoft S.A's internal control system The procedure includes like specific procedures one for the organization to processes at the company, which as he constitutes premise for the study, and another one for the steps of risks in the projects of software. The present-day situation is diagnosed through the procedure, he volunteers one sequence to try to obtain the risks for processes at the same time as a focus is converted to processes in a strategic tool for the display and analysis of low objectives, indicators of risk for supervision and monitoring like part of strategic control and with all these elements define themselves the Streetlamp computerizes the process through the implementation of the software itself 297. They take part within utilized techniques: List of checkups, storm of ideas, method of experts, mathematical calculations and statisticians.
Descripción
Palabras clave
Procedimiento para la Administración, Riesgos Empresariales, Sistema de Control Interno, Resolución 297/ 2003 del Ministerio de Finanzas y Precios, Software Farola 297, Cálculos Matemáticos y Estadísticos