Metodología para el control de gestión en la empresa Marpensa cantón Portoviejo

This research aimed to implement a management control methodology for the contribution to the efficiency of Marpensa Portoviejo's management system. To this end, bibliographic, field and descriptive research was applied which allowed to obtain information necessary for the development of the work. As methods, the inductive, deductive, analytical, statistical and Delphi were executed for the proper processing of the data that was collected through research techniques and tools. The investigation procedure contemplated three phases and eleven activities where the current situation was initially diagnosed for which the interview and survey were applied. The elements that shaped the methodology were then established through the definition of internal processes, the selection and design of indicators based on the perspectives of the comprehensive dashboard. The mechanisms for monitoring activities were then developed, where good results were displayed in the financial perspective and internal processes in indicators such as profitability, total revenue, level of production, procurement, among others. In the customer perspective, growth/learning and competitive positioning were found unfavorable situations in indicators such as obtaining new customers, training with technology and interaction with suppliers and customers. For this reason, it was finalized by presenting an action proposal and its alternatives for improvement through the 5w+2h matrix where actions, responsibilities and deadlines were defined for the design of alternative improvements to the management of the Marpensa company.

• מחבר ראשי: Avellán Ganchozo, Lizeth Alejandra (author)
• מחברים אחרים: Vera Palma, Andrea Patricia (author)
• פורמט: masterThesis
• שפה: spa
• יצא לאור: 2021
• נושאים: Metodología; Control de gestión; Objetivos estratégicos; Cuadro de mando integral; Sistema gerencial y eficiencia
• גישה מקוונת: http://repositorio.espam.edu.ec/handle/42000/1578