Contribución al control de gestión en la Empresa Comercializadora de Combustibles de Villa Clara
Archivos
Fecha
2012-07-21
Autores
Valle García, Anisleidy
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Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
La Organización Empresarial Cuba Petróleo (Cupet), es la entidad encargada de la perforación, extracción, refinación, y comercialización, además de controlar el destino final de los combustibles en Cuba manteniendo una alta responsabilidad ante el Estado Cubano en función del uso racional de los hidrocarburos en medio de la crisis energética mundial. En tal sentido las Empresas Comercializadoras de Combustibles (ECC) tienen identificado su rumbo estratégico para los años venideros en función de su misión y los objetivos estratégicos del país en este importante sector. La ECC de Villa Clara como parte de este proceso adolece de un despliegue adecuado de sus líneas estratégicas hasta el nivel operativo, las herramientas de control para la gestión se aplican de forma aislada y por tanto no existe integración entre ellas; lo que dificulta el análisis del cumplimiento de los objetivos y la toma de decisiones, ocasionando en los últimos años dificultades en la efectividad del servicio. En consecuencia en la presente investigación se propone aplicar un procedimiento para el mejoramiento del sistema de control de gestión, que permite alinear la estrategia de la organización con sus áreas o procesos correspondientes utilizando la integración de herramientas como el modelo SCOR, cuadro de mando integral y la gestión de riesgos. Como resultado fundamental se obtuvo el despliegue de la estrategia 2012-2016 del proceso logístico de la Empresa Comercializadora de Combustibles de Villa Clara a partir de la concepción y diseño de un cuadro de mando integral como herramienta de gestión, conjugando acciones estratégicas y preventivas en función del mejoramiento de sus procesos, potenciales, finanzas y clientes, así como, agilizar la toma de decisiones.
The Cuba Petroleum Managerial Organization (CUPET) is the entity in charge of the erforation, extraction, refinement, and commercialization, besides controlling the final destination of the fuels in Cuba maintaining a high responsibility toward the Cuban state in its function of the rational use of the hydrocarbons amid the energy world crisis. In such a sense the Commercializing of Fuel Companies (ECC) has identified its strategic direction or the coming years according to the function of its mission and the strategic objectives of this important field in the country. ECC of Villa Clara, like part of this process, has an nappropriate unfolding of its strategic lines till the operative level, the control tools for the management are applied in an isolated way, so there is not any integration among them, it hinders the analysis of the execution of the objectives and the taking of any decisions, causing difficulties in the effectiveness of the service in the last years. In consequence the present investigation intend to apply a procedure for the improvement of the management control system that allows aligning the Organization strategy with their areas or corresponding processes using the integration of tools like SCOR pattern, integral control command and the risk factors. As a fundamental result the unfolding of the strategy of the logistical process in the Commercializing of Fuel Company of Villa Clara will be obtained in 2012-2016, not only starting from the conception and design of an integral control command as management tool, conjugating the strategic actions and preventive ones with the function of the improvement of its processes, potentials, finances and clients, but also to speed up the talking of decisions.
The Cuba Petroleum Managerial Organization (CUPET) is the entity in charge of the erforation, extraction, refinement, and commercialization, besides controlling the final destination of the fuels in Cuba maintaining a high responsibility toward the Cuban state in its function of the rational use of the hydrocarbons amid the energy world crisis. In such a sense the Commercializing of Fuel Companies (ECC) has identified its strategic direction or the coming years according to the function of its mission and the strategic objectives of this important field in the country. ECC of Villa Clara, like part of this process, has an nappropriate unfolding of its strategic lines till the operative level, the control tools for the management are applied in an isolated way, so there is not any integration among them, it hinders the analysis of the execution of the objectives and the taking of any decisions, causing difficulties in the effectiveness of the service in the last years. In consequence the present investigation intend to apply a procedure for the improvement of the management control system that allows aligning the Organization strategy with their areas or corresponding processes using the integration of tools like SCOR pattern, integral control command and the risk factors. As a fundamental result the unfolding of the strategy of the logistical process in the Commercializing of Fuel Company of Villa Clara will be obtained in 2012-2016, not only starting from the conception and design of an integral control command as management tool, conjugating the strategic actions and preventive ones with the function of the improvement of its processes, potentials, finances and clients, but also to speed up the talking of decisions.
Descripción
Palabras clave
Control de Gestión, Comercializadora de Combustibles, Cuba Petróleo (Cupet), Perforación, Extracción, Refinación, Uso Racional de Hidrocarburos, Crisis Energética Mundial