Análisis del proceso de planificación presupuestaria en base a la calendarización en las empresas de retail de la ciudad de Guayaquil. Año 2014
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2015
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Universidad de Guayaquil Facultad de Ciencias Administrativas
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El presente trabajo plantea un estándar para normar el proceso donde los proveedores y fabricantes redimen su contribución a las cadenas de retails como parte de sus alianzas estratégicas para impulsar productos.
En este sentido se revisó las actividades que se ejecutan diagramando un proceso denominado AS – IS (Como es), se identificó oportunidades de mejora basadas en eficiencia, eficacia, economía y calidad, además de los posibles riesgos asociados y su impacto en la determinación del costo de productos y la planificación presupuestaria de utilidades. Finalmente se propone un documento denominado TO – BE (Como debe ser) donde se exponen políticas, procedimientos, los nuevos actores y sus responsabilidades, propiciando armonía, sencillez e integridad en el desarrollo de la actividades.
El presente trabajo contribuirá de manera efectiva a las cadenas de retails y sus socios estratégicos, orientándolos a implementar un esquema ordenado, controlado, de fácil adaptación sin importar el giro del negocio, que le permitan tomar decisiones acertadas sobre las operaciones de la empresa.
This document proposes a standard to regulate the process where suppliers and manufacturers to redeem their contribution to retails, as part of their strategic alliance to promote products. In this sense running activities was revised and diagramming a process called AS – IS (Como es), opportunities for improvement based on effectiveness, efficiency, economy and quality are identified, besides the possible associated risks and their impact on cost determination and budget planning products profit. Finally, a document is proposed and called TO – BE (Como debe ser), where policies, procedures, new players and their responsibilities are discussed, promoting harmony, simplicity and integrity in development activities. This document will contribute effectively to retails and its strategic partners guiding them to implement an orderly scheme, controlled, easily adaptable regardless of the category of business, that allows you to make informed decisions about the operations of the company.
This document proposes a standard to regulate the process where suppliers and manufacturers to redeem their contribution to retails, as part of their strategic alliance to promote products. In this sense running activities was revised and diagramming a process called AS – IS (Como es), opportunities for improvement based on effectiveness, efficiency, economy and quality are identified, besides the possible associated risks and their impact on cost determination and budget planning products profit. Finally, a document is proposed and called TO – BE (Como debe ser), where policies, procedures, new players and their responsibilities are discussed, promoting harmony, simplicity and integrity in development activities. This document will contribute effectively to retails and its strategic partners guiding them to implement an orderly scheme, controlled, easily adaptable regardless of the category of business, that allows you to make informed decisions about the operations of the company.