Thesis DISEÑO DE UNA HERRAMIENTA DE CONTROL DE GESTIÓN PARA EL ÁREA DE LOGÍSTICA DE FORESTAL LEONERA.
Date
2022-06
Authors
ESPAÑA VELÁSQUEZ, BELÉN IGNACIA
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Abstract
Desde la década del 1980, la actividad silvícola se ha visto acelerada con creces, mediante la plantación forestal de pino y eucaliptus, lo que ha significado la instalación y ampliación de avanzada tecnología de plantas de celulosa, aserraderos, paneles, etc. cuyos productos son comercializados tanto para la venta nacional como para su exportación, contribuyendo al 3% del PIB nacional.
Forestal Leonera, es una empresa ubicada en la comuna de Ránquil en la Región de Ñuble, esta empresa tiene 4 áreas de negocio: forestal y cosecha, aserradero y paneles, transporte y comercialización. El área logística de Forestal Leonera, fue integrada como una unidad en octubre del 2021, la cual previo a esa fecha, las funciones se distribuían entre el área de transporte y el área comercial. Al ser un área reciente, tiene muchos aspectos que no están implementados en sus operaciones; principalmente recaen en problemas como la falta de medición de sus tareas, falta de determinación de los roles de cada integrante, baja capacitación, entre otras.
En el año 1992 Robert Kaplan y David Norton propusieron un nuevo sistema de medición que proporcionaba a los directivos un marco global para convertir los objetivos estratégicos en un conjunto coherente de medidas del rendimiento de los negocios, denominado Balanced Scorecard (BSC). Una de las características de este método es la combinación de indicadores financieros y no financieros mediante un método estructurado y mapa que va guiando el proceso.
Dentro de las etapas de elaboración del BSC, está el análisis del plan estratégico actual (si es que hay), y/o elaboración de una propuesta, que comprende de una misión y visión, a partir de la cual se desarrollará la estrategia.
Para el desarrollo de la planificación estratégica de este estudio, se determinaron las perspectivas a utilizar, siendo las perspectivas financiera, cliente interno, proceso interno y aprendizaje y crecimiento las utilizadas, y con ello se elaboró el Balanced Scorecard, incluyendo objetivos, indicadores, meta, responsable, frecuencia y formula según cada perspectiva. Finalmente se recomienda una implementación mediante un dashboard con los indicadores elaborados anteriormente y los datos recopilados.
Como conclusión del estudio, es importante tener una planificación estratégica en el Área Logística, que permita realizar las mediciones de las actividades del área para poder tomar acciones a tiempo y poder cumplir con las expectativas del cliente y directivos de la empresa.
Since the 1980s, forestry activity has been accelerated by the plantation of pine and eucalyptus trees, which has caused the installation and expansion of advanced technology, like pulp mills, sawmills, panels, and others. The products are sold for national markets and for exportation, contributing to 3% of the national GDP (PIB). Forestal Leonera is a firm located in Ránquil, Ñuble Region, this company has 4 business areas: Forestry and Harvest, Sawmill and Panels, Transport and Commercial. The logistics area of Forestal Leonera was integrated as a unit in October 2021, which prior to that date, the functions were distributed between the transport area and the commercial area. Being a recent area, has caused a poor management in their operations, some of the main problems are the lack of measurement tasks, lack of determination of the roles of each member, low training, among others. In 1992, the professors Robert Kaplan and David Norton proposed a new measurement system that provided managers a comprehensive framework for translating strategic objectives into a consistent set of business performance measures, called the Balanced Scorecard (BSC). One of the characteristics of this method is the combination of financial and non-financial indicators through a structured method and map that guides the process. Within the stages of elaboration of the BSC, are the analysis of the current strategic plan, and/or the elaboration of a proposal, which includes a mission and vision, where the strategy will be grown. For the development of the strategic planning of this study, the perspectives used were financial perspectives, internal client, internal process and learning and growth the ones selected in the study and for the elaboration of the present Balanced Scorecard, including objectives, indicators, goals, responsible, frequency and formula according to each perspective. Finally, an implementation is recommended through a dashboard. As a conclusion of the study, it is important to have a strategic planning in the logistics area, which allows measurements of the activities of the area to be able to take actions on time and to be able to accomplish the expectations of the client and company managers.
Since the 1980s, forestry activity has been accelerated by the plantation of pine and eucalyptus trees, which has caused the installation and expansion of advanced technology, like pulp mills, sawmills, panels, and others. The products are sold for national markets and for exportation, contributing to 3% of the national GDP (PIB). Forestal Leonera is a firm located in Ránquil, Ñuble Region, this company has 4 business areas: Forestry and Harvest, Sawmill and Panels, Transport and Commercial. The logistics area of Forestal Leonera was integrated as a unit in October 2021, which prior to that date, the functions were distributed between the transport area and the commercial area. Being a recent area, has caused a poor management in their operations, some of the main problems are the lack of measurement tasks, lack of determination of the roles of each member, low training, among others. In 1992, the professors Robert Kaplan and David Norton proposed a new measurement system that provided managers a comprehensive framework for translating strategic objectives into a consistent set of business performance measures, called the Balanced Scorecard (BSC). One of the characteristics of this method is the combination of financial and non-financial indicators through a structured method and map that guides the process. Within the stages of elaboration of the BSC, are the analysis of the current strategic plan, and/or the elaboration of a proposal, which includes a mission and vision, where the strategy will be grown. For the development of the strategic planning of this study, the perspectives used were financial perspectives, internal client, internal process and learning and growth the ones selected in the study and for the elaboration of the present Balanced Scorecard, including objectives, indicators, goals, responsible, frequency and formula according to each perspective. Finally, an implementation is recommended through a dashboard. As a conclusion of the study, it is important to have a strategic planning in the logistics area, which allows measurements of the activities of the area to be able to take actions on time and to be able to accomplish the expectations of the client and company managers.
Description
Keywords
FORESTAL LEONERA LTDA. , BALANCED SCORECARD , CUADRO DE MANDO INTEGRAL , PLANIFICACION ESTRATEGICA , LOGISTICA EMPRESARIAL