Perfeccionamiento del Sistema de indicadores económicos-financieros para el mejoramiento de la toma de decisiones en la Empresa Provincial de Confecciones y Calzado de Villa Clara
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Fecha
2013-06-24
Autores
Pérez Pérez, Gretel
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Editor
Universidad Central "Marta Abreu" de la Villas
Resumen
El desarrollo futuro de la economía cubana exige el aseguramiento de la máxima
eficiencia en la utilización de los recursos. En el mundo moderno la administración de
empresa exige tomar decisiones con el menor riesgo posible, y por tanto se requiere
contar con un sistema de indicadores que permita evaluar la eficiencia y eficacia
empresarial, lo cual es una cuestión impostergable en las condiciones actuales. El
presente trabajo fue desarrollado en la Empresa Provincial de Confecciones y Calzado
de Villa Clara como respuesta a la necesidad de perfeccionar su sistema de indicadores
que le permita contribuir al proceso de toma de decisiones oportuna y adecuada. Para
el desarrollo del mismo, se realizó un amplio estudio de las características de los
indicadores y la información contable que se utiliza en la empresa, como elemento
fundamental para determinar estos. La presente investigación ofrece un diagnóstico
actual del sistema de indicadores de la entidad, la utilización que hace de los mismos
en sus análisis, y se evalúa en qué medida se emplean para el proceso de toma de
decisiones, todo ello permitió realizar una propuesta de indicadores de carácter
económico-financiero, que contribuya al perfeccionamiento del análisis que permita
evaluar los resultados alcanzados, y tomar las decisiones para lograr un mayor nivel de
eficacia y eficiencia.
The development of the Cuban economy demand the secure of the biggest efficiency on the resources utilization. In the modern world enterprise administration demand to make decisions with the shortest possible risk, therefore it is required to have an indicator system which permits to evaluate the efficiency and the aim of the enterprise, which is a very important matter in the nowadays conditions. The present work was developed in the Shoes and Confection Provincial Enterprise of Villa Clara as answer to the necessity to perfection its indicator system to permits it to contribute to the process of taking opportune and adequate decisions. For the development of the following, it was realized a huge study about the indicators characteristics and the countable information used in the enterprise, as fundamental element to determinate them. The present research offer an actual diagnostic of the entity indicators, the use it does about them in its analysis and it is evaluated how they are used for the taking decisions process, everything permitted to make an indicator purpose of economical financier form, to contributes to the analysis perfection which permits to evaluate the result, and to make decisions for having a bigger level of efficiency and efficacy.
The development of the Cuban economy demand the secure of the biggest efficiency on the resources utilization. In the modern world enterprise administration demand to make decisions with the shortest possible risk, therefore it is required to have an indicator system which permits to evaluate the efficiency and the aim of the enterprise, which is a very important matter in the nowadays conditions. The present work was developed in the Shoes and Confection Provincial Enterprise of Villa Clara as answer to the necessity to perfection its indicator system to permits it to contribute to the process of taking opportune and adequate decisions. For the development of the following, it was realized a huge study about the indicators characteristics and the countable information used in the enterprise, as fundamental element to determinate them. The present research offer an actual diagnostic of the entity indicators, the use it does about them in its analysis and it is evaluated how they are used for the taking decisions process, everything permitted to make an indicator purpose of economical financier form, to contributes to the analysis perfection which permits to evaluate the result, and to make decisions for having a bigger level of efficiency and efficacy.
Descripción
Palabras clave
Perfeccionamiento Empresarial, Indicadores Económicos, Mejoramiento Empresarial