Indicadores de desempeño en la gestión de procesos como mecanismo de control interno. Caso: empresa de actividades turísticas

This research is relevant as it focuses on improving process management through the formulation of key performance indicators, used as tools for internal control in a tourism company. To achieve this, structured interviews were conducted with the manager and department heads to gather information about the execution of their functions. Techniques such as direct observation, complemented by a checklist, were employed to identify the factors influencing the current situation of the organization. Based on the collected data, the most appropriate indicators were selected, considering the specific needs of the tourism sector. With the approval of those involved, indicators for sales and post-sales processes were defined for immediate implementation. Subsequently, the relevant information was categorized, identifying critical variables, and reasonableness checks were performed, taking into account potential risks, opportunities for success, and control mechanisms. Finally, for each indicator, a technical sheet was developed, which includes its name, formula, measurement methodology, and target objective. The analysis highlights the importance of business logistics in process management, emphasizing the essential role of internal control as a support for organizatio na l efficiency and effectiveness. This study underscores how the proper implementation of indicators can optimize performance and competitiveness within the tourism industry.

• Päätekijä: Rosero Silva, Katherine Thalía (author)
• Aineistotyyppi: masterThesis
• Kieli: spa
• Julkaistu: 2025
• Aiheet: INDICADORES DE DESEMPEÑO; CONTROL INTERNO; GESTIÓN DE PROCESOS; LOGÍSTICA EMPRESARIAL; SERVICIOS TURÍSTICOS
• Linkit: https://dspace.uniandes.edu.ec/handle/123456789/19495