Impacto de la implantación del modelo coso en empresas familiares pequeñas caso Publitex
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2018
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Universidad de Guayaquil Facutad de Ciencias Administrativas
Resumen
Esta investigación tiene como objetivo principal analizar el impacto que tiene la falta de controles internos y de calidad sobre la competitividad de las empresas familiares pequeñas de Guayaquil tomando el caso de la empresa Publitex. Debido a la gran competitividad en la económica mundial, incrementar el margen de contribución de los productos de mercado y reducir sus costes es una preocupación de cualquier empresa en la actualidad. Para reducir los costes no solo se deben tomar en cuenta la materia prima e insumos de los productos fabricados, sino también hay que tener presente la atención a los procesos y mejorar la gestión de las actividades que se realizan en función de los mismos. Al reducir costes mejorando la eficiencia y eficacia de los procesos ayudaremos a que los microempresarios tomen conciencia en la necesidad de invertir en recursos con el fin de mitigar riesgos inherentes y aumentar su rentabilidad. De esta manera la importancia radica en la mejora continua en los procesos que pudieran obtener las empresas familiares pequeñas con el uso del modelo Coso, modelo reconocido a nivel mundial, que en el futuro podría ayudarlas a escalar un nivel, dejando de ser pequeña a mediana y mejor aún dos niveles llegando a ser una empresa grande y prestigiosa. La metodología que se va aplicar es de carácter cuantitativo – descriptivo. Luego del análisis de los procesos de la empresa Publitex se encontró que aunque dispone de ciertos controles precisa de la implementación de un modelo más elaborado como es el que se propone en esta investigación.
The main goal of this research is to analyze the impact of the lack of internal controls and quality on the competitiveness of small family businesses in Guayaquil, taking the case of Publitex. Actually, due to the great competitiveness in the global economy, increasing the margin of contribution of the market products and reducing their costs is a concern of any company. In order to reduce costs, we have to put an emphasis not only on the raw material and inputs of the manufactured products, but also we have to put attention on the processes and management used to obtained them. By reducing costs and improving the efficiency and effectiveness of the processes, we will help microentrepreneurs become aware of the need to invest in resources in order to mitigate inherent risks and increase their profitability. In this way the importance lies in the continuous improvement in the processes that small family businesses could obtain with the use of the Coso model, a model recognized worldwide, which in the future could help them to scale a level, from being small to medium and even better two levels becoming a large and prestigious company. After the analysis of the processes of Publitex company, it was found that although it has certain controls, it is necessary to implement a more elaborated model such as the one proposed in this investigation.
The main goal of this research is to analyze the impact of the lack of internal controls and quality on the competitiveness of small family businesses in Guayaquil, taking the case of Publitex. Actually, due to the great competitiveness in the global economy, increasing the margin of contribution of the market products and reducing their costs is a concern of any company. In order to reduce costs, we have to put an emphasis not only on the raw material and inputs of the manufactured products, but also we have to put attention on the processes and management used to obtained them. By reducing costs and improving the efficiency and effectiveness of the processes, we will help microentrepreneurs become aware of the need to invest in resources in order to mitigate inherent risks and increase their profitability. In this way the importance lies in the continuous improvement in the processes that small family businesses could obtain with the use of the Coso model, a model recognized worldwide, which in the future could help them to scale a level, from being small to medium and even better two levels becoming a large and prestigious company. After the analysis of the processes of Publitex company, it was found that although it has certain controls, it is necessary to implement a more elaborated model such as the one proposed in this investigation.
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Palabras clave
PYME, COSO, CONTROL INTERNO, EFICIENCIA