Análisis de Gestión por Procesos para la Administración del Presupuesto de Obra de Construguayas, EP
Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La gestión por procesos es una rama de importancia en el rendimiento y productividad
de las organizaciones, dado a que ayuda a la planificación, control y mejora continua de
las actividades realizadas en búsqueda del alcance de los objetivos organizacionales.
Una gestión por procesos se enfoca al cumplimiento de requisitos tanto internos como
externos a la organización, con un enfoque en clientes. La presente investigación se
realiza con la finalidad de diseñar un modelo de gestión por procesos para una
administración eficiente del presupuesto destinado a obras, partiendo de la premisa de
que el presupuesto requerido bajo planificación no corresponde al real asignado, lo que
causa un déficit presupuestario reflejándose en pérdidas o baja de capital. La
investigación tiene un diseño no experimental con un carácter cuali-cuantitativo, para
recopilar la información se utilizan como métodos empíricos la observación, encuesta y
entrevista que sirvieron para analizar el objeto de estudio en cada ámbito de
intervención. La empresa al iniciar una obra, atraviesa por varias etapas, de
conocimiento para la gerencia sin embargo, no se encuentran documentados, por ello no
se refleja el cumplimiento del margen de utilidad establecido. La organización se rige
bajo estatuto, donde los procesos se encuentran por orden jerárquico con la intervención
por áreas y no por actividades. La información presentada en la documentación,
contribuirá a la mejora de la productividad de la empresa Construguayas, E.P.,
señalando la información documentada que debe contener y un proceso de cuatro etapas
basado en el círculo de Deming.
Process management is a branch of importance in the performance and productivity of organizations, given that it helps the planning, control and continuous improvement of the activities carried out in search of the reach of organizational objectives. Process management focuses on compliance with internal and external requirements of the organization, with a focus on customers. The present investigation is carried out with the purpose of designing a management model by processes for an efficient administration of the budget allocated to works, starting from the premise that the budget required under planning does not correspond to the assigned real, which causes a budget deficit reflecting in losses or loss of capital. The research has a non-experimental design with a qualitative-quantitative character, to collect the information the observation, survey and interview used as empirical methods that served to analyze the object of study in each area of intervention. The company at the beginning of a work, goes through several stages of knowledge for management, however, are not documented, therefore the compliance of the established profit margin is not reflected. The organization is governed by statute, where the processes are in hierarchical order with intervention by areas and not by activities. The information presented in the documentation will contribute to improving the productivity of the company Construguayas, E.P., indicating the documented information it must contain and a four-step process based on the Deming circle.
Process management is a branch of importance in the performance and productivity of organizations, given that it helps the planning, control and continuous improvement of the activities carried out in search of the reach of organizational objectives. Process management focuses on compliance with internal and external requirements of the organization, with a focus on customers. The present investigation is carried out with the purpose of designing a management model by processes for an efficient administration of the budget allocated to works, starting from the premise that the budget required under planning does not correspond to the assigned real, which causes a budget deficit reflecting in losses or loss of capital. The research has a non-experimental design with a qualitative-quantitative character, to collect the information the observation, survey and interview used as empirical methods that served to analyze the object of study in each area of intervention. The company at the beginning of a work, goes through several stages of knowledge for management, however, are not documented, therefore the compliance of the established profit margin is not reflected. The organization is governed by statute, where the processes are in hierarchical order with intervention by areas and not by activities. The information presented in the documentation will contribute to improving the productivity of the company Construguayas, E.P., indicating the documented information it must contain and a four-step process based on the Deming circle.
Descripción
Palabras clave
GESTIÓN, PROCESOS, ADMINISTRACIÓN, PRESUPUESTARIA