Matriz de riesgo corporativo y mecanismos de control para empresas productoras y comercializadoras de bebidas gaseosas
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2016-09-02
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Universidad de Guayaquil Facultad de Ciencias Económicas
Resumen
El presente trabajo de investigación se enfoca en desarrollar la gestión de riesgo
corporativo en una compañía dedicada a la producción y comercialización de bebidas
gaseosas, considerando que este sector industrial aporta dinamismo en la economía
mundial y local de una sociedad, y del cual están relacionadas algunas variables a nivel
estratégico, operativo y económico que representan el éxito de una organización. En
este trabajo de investigación se detalla la importancia de la gestión de riesgo y las
nuevas exigencias a nivel organizacional como elemento de una buena administración y
se amplía paso a paso como identificar los factores de riesgos y elementos de control
focalizado en el macro proceso de inventario. También se utiliza la metodología de
control llamada COSO ERM, para identificar y validar la existencia de cada
componente como parte del proceso de diseño, elaboración y consolidación de una
matriz de riesgo. Entre los resultados obtenidos, se tiene la descripción práctica para
elaborar una matriz de riesgo, desde el establecimiento de objetivos, relevamiento de
procesos y subprocesos, identificación de riesgos, decisión sobre los riesgos,
establecimiento de mecanismos de control y monitoreo de sus resultados; otro de los
principales resultados es la identificación de 151 riesgos reales del macro proceso de
inventarios que sirve como modelo de implementación para compañías del mismo
sector y como complemento para futuras investigaciones. Sin duda este tipo de estudio
aportará la mejora continua de toda organización para fortalecer los ambientes de
control y filosofías administrativas apegados a las técnicas y exigencias de empresas de
clase mundial.
This research focuses on developing the corporate risk management in a company dedicated to the production and marketing of soft drinks, considering that this industry brings dynamism in the global and local economy of a society, and which are related some variables at strategic, operational and economic level representing the success of an organization. In this research the importance of risk management and the new requirements at the organizational level as an element of good governance is detailed and step by step expands as identifying risk factors and elements of targeted control in the macro inventory process control methodology called COSO ERM is also used to identify and validate the existence of each component as part of the design process, development and consolidation of a risk matrix. Among the results, there is the practical description to develop a risk matrix, since the establishment of objectives, survey of processes and threads, hazard identification, risk decision, establishing control mechanisms and monitoring results; one of the main findings is the identification of 151 real risks of macro inventory process that serves as a model implementation for companies in the same sector and as a supplement for future research. No doubt this kind of study will provide continuous improvement in any organization to strengthen control environments and management philosophies and attached to the technical demands of world-class companies.
This research focuses on developing the corporate risk management in a company dedicated to the production and marketing of soft drinks, considering that this industry brings dynamism in the global and local economy of a society, and which are related some variables at strategic, operational and economic level representing the success of an organization. In this research the importance of risk management and the new requirements at the organizational level as an element of good governance is detailed and step by step expands as identifying risk factors and elements of targeted control in the macro inventory process control methodology called COSO ERM is also used to identify and validate the existence of each component as part of the design process, development and consolidation of a risk matrix. Among the results, there is the practical description to develop a risk matrix, since the establishment of objectives, survey of processes and threads, hazard identification, risk decision, establishing control mechanisms and monitoring results; one of the main findings is the identification of 151 real risks of macro inventory process that serves as a model implementation for companies in the same sector and as a supplement for future research. No doubt this kind of study will provide continuous improvement in any organization to strengthen control environments and management philosophies and attached to the technical demands of world-class companies.
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GESTIÓN DE RIESGO, RIESGO, CONTROL