Aplicación del procedimiento de Control de Gestión a partir del Cuadro de Mando Integral en la UEB Comercialización de la Empresa de Tabaco Torcido Villa Clara
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Fecha
2013-07-21
Autores
Mederos Díaz, Laura
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Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
La presente Tesis a, tiene como objetivo fundamental, aplicar un procedimiento para la aplicación del Control de Gestión, basado en el Cuadro de Mando Integral, en la UEB de Comercialización, a partir de considerar la integración y cohesión que debe existir entre las diferentes perspectivas y niveles de dirección para que de forma proactiva, se facilite el proceso de toma de decisiones y la mejora continua de la organización. El procedimiento propuesto, parte de un diagnóstico que permite confirmar la necesidad de una alternativa, que garantice la eficacia de la gestión empresarial en el Sector Tabacalero y está estructurado en cinco etapas, recogiendo como aspectos más importantes: la determinación de los Factores y Procesos Claves de la organización, la construcción del Sistema de Indicadores y la Evaluación de los Resultados después de la implantación del mismo. Para el desarrollo de la investigación se utilizaron diferentes métodos y técnicas entre las que se destacan el análisis y la síntesis de información, consultas a especialistas, encuestas, entrevistas, observación directa, tormenta de ideas, además de una amplia revisión bibliográfica. Como resultado de la aplicación del Cuadro de Mando Integral, la dirección de la UEB cuenta con herramientas de trabajo que le permiten definir los objetivos y alinear estrategias, así como tener un balance entre indicadores de resultados e indicadores guías, que se relacionan en un sistema causa-efecto, lo que propicia mayor efectividad en la gestión de la dirección.
The main objective of this research paper is to draw a procedure for the application of Management Control based on a Balanced Score Card in the Tobacco UEB, considering the integration and cohesion that should exist among levels of management, to prompt and facilitate the process of decision making and constant improvement of the organization of management. The proposal stands on a diagnosis which permits to confirm the need of an alternative procedure which guarantees the efficacy in management in this sector. It has been structured in five different stages, choosing as outstanding aspects the following: determining of key factors and processes associated to organization, defining a system of indicators and the assessment of the results after the implementation of this procedure. Different methods and techniques were used in the development of this research work among which the analysis and synthesis of information, consulting of specialists, surveys, interviews, direct observation, brainstorming and a wide bibliographic revision were the most significant. As a result of the application of the Balanced Score Card, the management staff of this enterprise has the working tools which permit to define objectives, draw strategies to have a balance among the indicator of the results and guide indicators related in a cause-effect system resulting effectiveness in management.
The main objective of this research paper is to draw a procedure for the application of Management Control based on a Balanced Score Card in the Tobacco UEB, considering the integration and cohesion that should exist among levels of management, to prompt and facilitate the process of decision making and constant improvement of the organization of management. The proposal stands on a diagnosis which permits to confirm the need of an alternative procedure which guarantees the efficacy in management in this sector. It has been structured in five different stages, choosing as outstanding aspects the following: determining of key factors and processes associated to organization, defining a system of indicators and the assessment of the results after the implementation of this procedure. Different methods and techniques were used in the development of this research work among which the analysis and synthesis of information, consulting of specialists, surveys, interviews, direct observation, brainstorming and a wide bibliographic revision were the most significant. As a result of the application of the Balanced Score Card, the management staff of this enterprise has the working tools which permit to define objectives, draw strategies to have a balance among the indicator of the results and guide indicators related in a cause-effect system resulting effectiveness in management.
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Palabras clave
Empresa de Tabaco Torcido, Villa Clara, Cuadro de Mando Integral, Sistema de Indicadores, Evaluación de Resultados