Administración estratégica de las restricciones en PYMES de Aburrá sur para controlar los costos
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Date
2021-11-20
Authors
Rivera Acevedo, Astrid Elena
Advisors
Villacrés Moreno, David Alejandro
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Open Access
Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
Abstract
Es importante tener presente que las restricciones, entendidas como las limitaciones operativas que impiden el desarrollo eficiente del objeto social en las empresas deben ser gestionadas desde la administración, por medio de los controles que facilitarán la utilización adecuada de los recursos, cuyos resultados se verán reflejados en la ejecución de la operación, las utilidades, la generación de valor, la permanencia en el mercado y la fidelización de los clientes. Para lograr esa gestión, existen herramientas estratégicas como la teoría de restricciones más conocida como TOC, con base a esto, se pretende el diseño de un modelo para controlar los costos y gastos desde la gestión de las restricciones que se presentan en las pequeñas y medianas empresas (PYMES) del Aburrá sur; por lo que, este trabajo de grado tiene un enfoque cualitativo de tipo no experimental ya que, el fenómeno no se interviene, solo se observa y analiza en una empresa tipo SAS ubicada en el municipio de Envigado, la información se obtiene desde la fuente primaria a través de un dialogo tipo entrevista no estructurada con el gerente de la empresa y de fuentes secundarias mediante el rastreo bibliográfico en las diferentes bases de datos académicas, obteniendo resultados entre los cuales cabe resaltar que, al conocer y administrar estratégicamente las restricciones se genera un desarrollo del potencial que tienen las PYMES y que éstas hacen parte de un proceso de mejora continuo, iniciando la gestión en cabeza de la administración logrando llegar al control total de la organización.
It is important to bear in mind that restrictions, understood as operational limitations that impede the efficient development of the corporate purpose in companies, must be managed by the administration, through controls that will facilitate the proper use of resources, the results of which will be reflected. in the execution of the operation, the profits, the generation of value, the permanence in the market and the loyalty of the clients. To achieve this management, there are strategic tools such as the theory of restrictions better known as TOC, based on this, it is intended to design a model to control costs and expenses from the management of restrictions that occur in small and medium-sized companies. companies (SMEs) of the southern Aburrá; Therefore, this degree work has a non-experimental qualitative approach since the phenomenon is not intervened, it is only observed and analyzed in a SAS-type company located in the municipality of Envigado, the information is obtained from the primary source through a dialogue type unstructured interview with the manager of the company and secondary sources through bibliographic tracking in the different academic databases, obtaining results among which it should be noted that, knowing and strategically managing the restrictions generates a development of the potential that SMEs have and that they are part of a process of continuous improvement, starting the management at the head of the administration, achieving total control of the organization.
It is important to bear in mind that restrictions, understood as operational limitations that impede the efficient development of the corporate purpose in companies, must be managed by the administration, through controls that will facilitate the proper use of resources, the results of which will be reflected. in the execution of the operation, the profits, the generation of value, the permanence in the market and the loyalty of the clients. To achieve this management, there are strategic tools such as the theory of restrictions better known as TOC, based on this, it is intended to design a model to control costs and expenses from the management of restrictions that occur in small and medium-sized companies. companies (SMEs) of the southern Aburrá; Therefore, this degree work has a non-experimental qualitative approach since the phenomenon is not intervened, it is only observed and analyzed in a SAS-type company located in the municipality of Envigado, the information is obtained from the primary source through a dialogue type unstructured interview with the manager of the company and secondary sources through bibliographic tracking in the different academic databases, obtaining results among which it should be noted that, knowing and strategically managing the restrictions generates a development of the potential that SMEs have and that they are part of a process of continuous improvement, starting the management at the head of the administration, achieving total control of the organization.
Description
Diseñar un modelo para el control estratégico de costos y gastos a partir de las restricciones que suelen presentarse en las PYMES de Aburrá sur.
Keywords
Administración, Control, Estrategia de desarrollo, Reducción de costes, Restricciones, Control de gestión, Administration, Management control, Development strategy