Thesis DISEÑO DE UN SISTEMA DE CONTROL DE GESTIÓN: CASO APLICADO A UNA PYME.
Date
2017
Authors
ESCALA MARTÍNEZ, SEBASTIÁN ANDRÉS
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Abstract
El presente trabajo de memoria de título tiene por finalidad proponer una metodología para diseñar un sistema de control de gestión para pequeñas y medianas empresas debido a que la mayoría de ellas suele enfocar sus recursos casi exclusivamente a actividades operativas de corto plazo, midiendo el desempeño del negocio únicamente por las utilidades generadas.La metodología propuesta se basa en la herramienta de Cuadro de Mando Integral y consiste en declarar la misión y la visión de la empresa, de la cual se desprenden los objetivos estratégicos relacionados mediante hipótesis de causa-efecto en el mapa estratégico. A cada objetivo estratégico se le asigna una iniciativa o actividad para apoyar su consecución y su desempeño real es medido periódicamente mediante indicadores de gestión asociados a metas y rangos de aceptación. Todos los elementos anteriores se resumen en el Tablero de Control y son almacenados en un software que facilita el registro y análisis periódico de la información.Se aplicó dicha metodología a una empresa dedicada al comercio de artículos de oficina y escritorio ubicada en la ciudad de Valparaíso. A partir de los resultados obtenidos, se concluye principalmente que es completamente factible aplicar la metodología de Cuadro de Mando Integral a pequeñas y medianas empresas. Los datos que provee el sistema de información podrían ser una limitante en el diseño de los indicadores de gestión y sus metas deben ser realistas. Finalmente, se propone el software BSC Designer para el registro y análisis periódico de la información obtenida desde el control de gestión.
The purpose of the present research is propose a methodology to design a management control system for small and medium enterprises because of most of them usually focus their resources to short-term operative activities, measuring the business performance only through the profit generated.The proposed methodology is based on Balanced Scorecard and consists of stating the organization¿s mission and vision, which get the strategic objectives related through cause-effect hypothesis in the strategic map. Each strategic objective is assigned an initiative or activity to support its achievement and its real performance is measured periodically through key performance indicators associated to goals and acceptance ranges. All the previous elements are summarized in the dashboard and are saved in a software that facilitates the register and periodic analysis of the information. This methodology was carried out in an office supply company located in Valparaíso. Based on the obtained results, it can be mainly concluded that it is totally possible to use the methodology of the Balance Scorecard to small and medium enterprises. The dates provided by the information system could be a restriction to design the key performance indicators and its goals have to be realistic. Finally, it proposes to software BSC Designer to register and analize the information obtained from the management control.
The purpose of the present research is propose a methodology to design a management control system for small and medium enterprises because of most of them usually focus their resources to short-term operative activities, measuring the business performance only through the profit generated.The proposed methodology is based on Balanced Scorecard and consists of stating the organization¿s mission and vision, which get the strategic objectives related through cause-effect hypothesis in the strategic map. Each strategic objective is assigned an initiative or activity to support its achievement and its real performance is measured periodically through key performance indicators associated to goals and acceptance ranges. All the previous elements are summarized in the dashboard and are saved in a software that facilitates the register and periodic analysis of the information. This methodology was carried out in an office supply company located in Valparaíso. Based on the obtained results, it can be mainly concluded that it is totally possible to use the methodology of the Balance Scorecard to small and medium enterprises. The dates provided by the information system could be a restriction to design the key performance indicators and its goals have to be realistic. Finally, it proposes to software BSC Designer to register and analize the information obtained from the management control.
Description
Catalogado desde la version PDF de la tesis.
Keywords
CONTROL DE GESTION , CUADRO DE MANDO INTEGRAL , PYME