I. TITLE OF THE INVESTIGATION STUDY
"Effective customs administration for the continuous improvement and competitiveness of the National Customs Service".
II. GRADUATING NAME
III. PLACE WHERE THE THESIS WILL BE DEVELOPED
Callao - Peru
IV. PROJECT DESCRIPTION
4.1. BIBLIOGRAPHIC BACKGROUND
The existence of the following bibliographic information has been determined:
1) Culture and organizational climate as relevant factors in the effectiveness of the Tax Administration. The main objective of this work was to highlight the importance of culture and organizational climate as determining factors in the effectiveness of the Tax Administration. It is very positive that the entities have the corresponding infrastructure, then with efficient organizational, administrative rules, processes, procedures, techniques and practices; however, without an adequate culture and organizational climate, the effectiveness of the tax administration cannot be facilitated. The tax administration provides services, therefore, these services must be provided in the best conditions and for this it is necessary to organize them, but also to administer them in the best way.
2) The effective administration as an instrument for the continuous improvement of a dependency of the Tax Administration. In this work the author highlights the conceptualizations of effective administration and the foundations of continuous improvement and concludes that carrying out an administration based on goals and objectives is feasible to be framed in a process of continuous improvement that will allow obtaining efficiency, economy and effectiveness of institutional resources.
3) Administration: Tool for business efficiency. In this work, the author highlights the importance of having an organized and systemic administration that allows planning, organizing, directing, coordinating, controlling and providing feedback to achieve business goals and objectives. You can count on infrastructure, including organization, resources and other elements; But, if there is not an adequate administration, nothing goes wrong and even less the business purposes are achieved.
4) The diagnosis of the administration as a previous step for the competitiveness in a company.According to the author, any study of the administration of a company, that intends changes or development, must have an analysis of the current situation, that is, it must identify the strengths and weaknesses, as well as opportunities and threats; to then propose a quantitative and qualitative leap in products and services, activities, resources until the company's competitiveness is reached. Competitiveness is a process. The company has to go through levels of efficiency, economy, effectiveness, productivity, continuous improvement until it exceeds the companies in its sector and corresponding level. Competitiveness is an extraordinary merit because that implies having the trust of current and potential customers.
5) Efficient administration of the Intendancy Service of the Armed Forces. In this document the author reports how it is organized, how it works and what results are obtained from the application of an efficient administration model in this peculiar type of state entities in charge of institutional logistics. All entities need to be properly managed to obtain the results they hope to obtain with the available resources, and then on that basis seek to achieve the institutional goals, objectives and mission.
6) Effective Direction and Management to optimize the Good Governance of the tax administration. We agree with the author when he mentions that it is necessary to have an efficient and effective management that facilitates decisions for the good governance of the tax administration; Likewise, it indicates and we share the idea that it is necessary to have a timely management that seeks to achieve goals and objectives in order to contribute to the good governance of the tax administration.
7) Effective administration of a government entity: Case of National Universities. This document establishes the importance of having an administration framed in goals and objectives; the phases of the implementation of effective administration are established; the work procedures of the control body, the results of the start-up; as well as the incidence of control in the strategic management of a government entity. For the purposes of our work, this document will be quite useful.
8) The new approach to the internal control system of the Customs Administration. In this work the author formulates the proposal for the implementation of the internal control system in the customs administration, within the framework of new international approaches such as the American Report COSO1 and COSO2, Canadian Model COCO, European Model (CADBURY) and others. Control is part of effective management. The control is necessary to evaluate if the plans are being fulfilled, achieving the goals and objectives, and on this, apply the feedback and corrective actions if necessary. Control is a facilitator of effective administration.
4.2 DELIMITATION OF THE INVESTIGATION
SPACE DELIMITATION:
The research work will be carried out taking into account the administration, collection, control and customs supervision of the international traffic of goods, means of transport and people that is carried out at the Callao Maritime Customs Administration.
TEMPORARY DELIMITATION:
It is topical research. However, information prior to 2008 and information projected to 2011 will be taken as a reference.
SOCIAL DELIMITATION
It will cover personnel from the Callao Maritime Administration.
CONCEPTUAL DELIMITATION:
a) Callao Maritime Customs Administration.
b) Effective Customs Administration
c) Continuous improvement and competitiveness of the National Customs Service.
4.3. PROBLEM STATEMENT
4.3.1. PROBLEM FORMULATION
Although there are not many complaints made against the Customs Service provided by the Callao Maritime Customs Administration; However, in there, it is known that there are deficiencies at three levels that are the responsibility of the Service, such as administration, collection; and, control and oversight.
The entity provides the Maritime Service without the plans, organization, direction and control that consider new approaches and / or administrative paradigms that lead to having an efficient and effective Service, especially, if we consider that the Free Trade Agreement with States will soon enter into force. United, where it will be necessary to have the best Customs Service in Latin America.
On the other hand, the collection, despite being good, however, is not optimal, since it is necessary to have the processes and procedures that allow collecting taxes at the highest levels in order to have the customs service in the best conditions. The collection includes the determination of taxes and here there are also shortcomings in human resources, computer resources, work processes and procedures, which must be reversed for the improvement of the Customs Service.
Regarding control and supervision, there is a prior and concurrent control that is very deficient, the personnel are not committed to the control of the Maritime Service. The heads of the respective areas do not control the actions, functions, processes and procedures of their dependents, which leads to errors in various aspects of the Maritime Service. On the other hand, subsequent internal control is inopportune and is not taken into account by those who are responsible for making decisions, so that any failure in control does not have the corresponding solution.
The inspection of the Maritime Service is minimal and carried out only under the assumption of inference from unrepresentative samples, which means that there are undervaluations, changes in conditions of goods affected by unaffected and any other gadget that does not facilitate having a maritime Service in the process of improvement continuous and even less competitive considering the progress that similar entities have in other parts of the world.
4.3.2. SYSTEMATIZATION OF THE PROBLEM
MAIN PROBLEM:
How can effective customs administration facilitate continuous improvement and competitiveness of the National Customs Service provided by the Callao Maritime Customs Administration?
SECONDARY PROBLEMS:
1. How can the efficiency and economy of the National Customs Service provided by the Callao Maritime Customs Administration be facilitated?
2. What should the Callao Maritime Customs Administration do to facilitate the effectiveness of the National Customs Service?
4.4. THEORETICAL AND CONCEPTUAL FRAMEWORK
4.4.1. THEORETICAL FRAMEWORK
4.4.1.1. CALLAO MARITIME CUSTOMS INTENDENCY
Interpreting Cabello (2007), the foreign trade activity carried out by the maritime zone must be adequately organized and better managed so that it generates the trust of the corresponding agents. In our country we have the Deputy National Customs Superintendency, which is made up of the following dependencies:
v Intendancy for the Prevention of Smuggling and Border Control
v Intendency of Inspection and Management of Customs Collection
v Intendance of Maritime Customs of Callao
v Intendancy of Air Customs of Callao
v Postal Customs Office of Callao
v Customs Intendencies (deconcentrated
According to Article 72 of the Organization and Functions Regulation (ROF) of the National Superintendency of Tax Administration (SUNAT), the Customs, Maritime of Callao, Aérea del Callao and Postal of Callao are Bodies directly dependent on the Deputy National Superintendency of Customs, and are responsible for administering customs regimes and operations and collecting duties and other applicable taxes. For this purpose, the Callao Maritime Customs Intendency safeguards and verifies the proper application of the legislation that regulates foreign trade, as well as the international treaties and conventions in force, apply sanctions and resolves claims, exercising its powers as first instance bodies.The Mayor of each of these Customs is the highest level official of a Customs Administration and the person in charge of it.
MARITIME INTENDENCIA DEL CALLAO
INTENDANT: GLORIA EMPERATRIZ LUQUE RAMÍREZ
PHONE: 429-3235, 429-1156
ADDRESS: AV. GUARDIA CHALACA CUADRA 149 CALLAO
According to Article 73 of the SUNAT ROF, the following are the functions of the Callao Maritime Customs Administration:
a) To attend to the services related to Cargo Manifests, Customs Regimes and Operations, and Special or Exception Customs Destinations that are processed in the territorial constituency of the Intendancy, applying the General Customs Law, its Regulations, Treaties and International Agreements and procedures issued by the Institution.
b) Grant facilities for e) dispatch of medicines, food, perishable goods and others that require urgent dispatch, in accordance with current regulations.
c) Authorize the unloading and storage of merchandise in premises located outside the primary zone, when the characteristics of the merchandise or the needs of industry and commerce so warrant.
d) Determine the tariff classification, the value of the goods and the settlement of the tax obligation, according to Law.
e) File the numbered Declarations at the Administration.
f) Collect and account for the taxes, interests and fines applicable in the different regimes, operations and special or exceptional customs destinations that correspond, as well as other income generated by the services provided by this Administration, controlling the accepted guarantees.
g) Issue Negotiable Credit Notes under the Colombian Peruvian Agreement and the Amazon Law, when appropriate.
h) Exercising the acts of coercion for the collection of the tax debts generated within the territorial circumscription of the Intendancy.
i) Declare the debts of Doubtful Collection or Onerous Recovery, for the extinction of the tax obligation.
j) Resolve claims filed against administrative acts generated by this Administration, as well as requests for refund, fractionation, postponement and others requested by users.
k) Process appeals against Resolutions in the claim procedure, submitting the actions to the Tax Court.
l) Perform the necessary actions that allow the auction, adjudication and return, incineration or destruction of the goods or their delivery to other entities for their control, in the form, modality and term established by the applicable provisions, that correspond to their scope of competition.
m) Impose sanctions for infraction of the General Customs Laws, of the General Administrative Procedure and of Customs Crimes, that are determined in the territorial circumscription of the Intendancy, except those that result from the interventions of the National Intendency of Fiscalization and Collection Management Customs and Intendancy of; Smuggling Prevention and Border Control.
n) Monitor and control the international traffic of goods, means of transport and people within its territorial constituency; as well as prevent and suppress customs crimes.
o) Submit a report supported to the National Legal Intendance, on presumed customs crimes that in the exercise of their functions detect the personnel of the Customs Intendancy.
PUERTO DEL CALLAO:
The port of Callao was always the door to Lima to the outside, owner of a vast history and tireless desire to assert their rights and fulfill their duties as the FIRST PORT OF PERU; Currently, the possibility of turning Puerto del Callao into the "HUB" of the Pacific Ocean in America is being prepared, using the surrounding islands to expand its facilities and improve logistics technology.
Location:
Longitude (Greenwich) 77 Degrees 08 ′ 25 ″ Latitude (Ecuador) 12 Degrees 02 ′ 42 ″
The Callao Port Terminal is located in the Constitutional Province of Callao, 15 km from the Capital, Lima.
Address: Av. Contralmirante Raygada N ° 111
Area of influence
Due to its geographical location in relation to the country, the port of Callao has a vast area of influence that includes the departments of Lima, Cerro de Pasco, Huánuco, Ayacucho, Junín and Huancavelica. Likewise, the port is located in the central area of the Peruvian coast, within the Pacific Basin, which is accessed by interoceanic routes, crossing the Panama Canal and the Strait of Magellan.
Access roads:
The Callao Port Terminal is connected to the industrial area of the Capital and the rest of the country, through roads that go to the north, south and central highlands. Jorge Chávez International Airport is relatively accessible via Av. Morales Duarez and / or Av. Néstor Gambeta; also the Central Railroad, which connects Callao with the Andes Mountains.
CALLAO PORT TERMINAL FACILITIES:
Within the organization of ENAPU SA, this Port Terminal by the number of ships it serves, the volume of cargo it mobilizes, and by the services it provides is classified as a first-class port
Services provided by the port terminal
The services provided to the user are the following:
v Service to ships: Towing, Pilotage and Rent of Moorings
v Service to the load in containers, in bulk, packed, packed or in loose pieces
v Storage service with facilities and 10 days of free payment period.
v Service and special facilities Allows the entry of the user's private equipment for cargo operations and service to the ships
Docks and moorings
There are 9 piers and 29 berths for direct docking of ships, which occupy an area of 148,291.48 m2 and with average depths of 33 feet.
Pipelines
There are 4 pipelines in Pier No. 7 for shipping-exporting and unloading-cabotage of oil and derivatives; of liquid chemical products owned by Petróleos del Perú, but managed by ENAPU SA Likewise, there is a pipe at Pier No. 4 for the discharge of liquids.
Storage areas (warehouses, areas and annexes)
The total area for cargo storage is 174,393 mt² with a volume of 238,632 cubic meters.
Grain Storage
This facility is made up of 20 silos and 215 compartments with the capacity to store a total of 25,760 Tons. metrics. This system is powered by 3 pneumatic towers with 7 arms whose absorption capacity is 8,400 tons in 24 hours 350 / h).
Container Area
The area for the container yard is 81,037 mt², with an average capacity of 8,148 TEUS
Infrastructure modernization
Among the port modernization plans is the project prepared by the OECF of Japan, which includes the construction of one (1) mooring for 350-meter container ships. with a depth of 14 meters. in an estimated area of 88,000 meters. Container Storage squares, two (2) container loading / unloading dock cranes, four (4) container transfer yard cranes, three 18-ton elevators. capacity, two (2) 42 ton capacity elevators, twelve (12) patio tractors, (18) patio chassis and seven (7) 2.5 ton capacity elevators; One (1) mooring for grain warehouses of 270 meters, with a depth of 14 meters, grain silos with a capacity of 50,0000 metric tons,one (1) conveyor belt with two unloading units of 400 Tn / hour / administrative office unit of 300 square meters, maintenance building of 1,000 square meters.
In addition, dredging of the canal and maneuvering area equivalent to 2,400,000 cubic meters and the construction of a reclaimed area of 1,750,000 cubic meters will be carried out.
Legislative Decree 1022 modifies the National Port System Law, aims to promote private investment in port infrastructure projects via concessions to 30 years, so that port rates go down and are more competitive, it deserves the opinion and analysis of academic authorities, teachers and students from the National University of Callao.
The Callao Port Terminal (TPC) is the most important in the country. 70% of the total load and 90% of the containers mobilized in the public system are transferred through its facilities. In the absence of competition, ENAPU, the public company that manages the Peruvian ports, maintains a monopoly on the importers and exports that use these facilities. With the entry into force of the aforementioned Decree, plus the new port infrastructure projects that various private companies have been developing in the TPC area (in Callao, Ventanilla, Ancón and Punta Vegueta), will suppose strong competition for the state-owned company.
4.4.1.2. EFFECTIVE CUSTOMS ADMINISTRATION.
According to the New General Customs Law, the Customs Administration is the main activity of the National Customs Service provided by the Callao Maritime Customs Administration. This activity includes the administration itself, collection, control and customs supervision of international traffic of goods, means of transport and people, within the customs territory.
The Customs Administration is empowered to interpret and issue a technical-tax statement on the scope of the legal provisions on customs matters.
The Customs Administration will maintain contact points, which may even be electronic or virtual, to deal with queries made by foreign trade operators on customs matters and will publish the procedure for dealing with queries online.
The Customs Administration will grant the identification cards to the legal and auxiliary representatives of the foreign trade operators in accordance with the provisions of the Regulations. These cards must be exhibited for the attention of all procedures or diligence before the customs authority.
Interpreting Koontz & O`Donnell (1990), effective customs administration can only be achieved through the planning of activities and resources, the proper organization of the processes and procedures of institutional activities, the tactical and strategic management of resources for proposed purposes and institutional evaluation and control. To the extent that this process is properly conducted, executed and evaluated, it will be oriented towards the fulfillment of the institutional mission.
Analyzing Stoner (2000), effective customs administration will allow planning, organizing, directing and controlling the use of resources and work activities in order to achieve the goals, objectives and mission of the organization in an efficient and effective way. In this regard, the detail is as follows:
Planning: It basically consists of choosing and setting the organization's missions and objectives. Then, determine the policies, projects, programs, procedures, methods, budgets, norms and strategies necessary to achieve them, also including decision-making by having to choose between various future courses of action. In short, it is deciding in advance what you want to achieve in the future and how you are going to achieve it.
Organization: It consists of determining what tasks must be done, who does them, how they are grouped together, who is accountable to whom and where decisions are made.
Direction: It is the fact of influencing the individuals so that they contribute in favor of the fulfillment of the organizational and group goals; therefore, it has to do fundamentally with the interpersonal aspect of the administration.
Control: Consists of measuring and correcting individual and organizational performance to ensure that the facts adhere to the plans. It involves the measurement of performance based on goals and plans, the detection of deviations from the norms and the contribution to the correction of these.
Use of resources: Refers to the use of the different types of resources available to the organization: human, financial, material and information.
Work activities: They are the set of operations or tasks that are carried out in the organization and that, like resources, are essential for achieving the established objectives.
Achievement of objectives or goals of the organization: The entire process of planning, organizing, directing and controlling the use of resources and the carrying out of activities are not carried out randomly, but with the purpose of achieving the objectives or goals of the organization.
Efficiency and effectiveness: In essence, effectiveness is the achievement of objectives and efficiency is the achievement of objectives with the use of the minimum amount of resources.
Interpreting Terry (2003), it is determined that planning is a basic tool for effective customs administration, it is applied to clarify, expand and determine the objectives and courses of action to be taken; for forecasting; establish conditions and assumptions under which the work must be done; select and indicate the areas for achieving the objectives; establish a plan of achievement; establish achievement policies, procedures, standards and methods; anticipate possible future problems; modify plans in light of control results
According to Evans (2000) and Johnson and Scholes (1999), it can be determined that to achieve an effective customs administration, it is necessary to have an adequate organization, applied to distribute the work among the group and to establish and recognize the necessary relationships and authority; subdivide work into operational tasks; arrange group operational tasks in operational positions; gather operational positions between related and administrable units; define the requirements of the job; select and place the human element in a suitable position; delegate due authority to each member of corporate management; provide facilities and other resources to staff; review the organization in light of the control results.
For Steiner (1998) and Stoner (2000), effective customs administration comes together in the execution, which is carried out with the practical, active and dynamic participation of all those involved in the decision or the managerial act; lead and challenge others to do the best they can; guides subordinates to comply with operating rules; developing subordinates to perform full potentials; highlight creativity to discover new or better ways to manage and perform work; praise and repress with justice; rewarding work well done with recognition and payment; review performance in light of control results.
For Koontz & O`Donnell (1990) and Robins (2000), the customs administration has to be completed with the control of the activities, the same that must be applied to compare the results with the plans in general; evaluate the results against the norms of planning and institutional execution; devise effective means for measuring operations; make the measuring means known; transfer detailed data to show comparisons and variations; suggest corrective actions, if necessary; inform the responsible members of the interpretations; adjust the plan in light of the control results.
Studying Steiner (1998) and Stoner (2000), effective customs administration, in practice puts into play processes and procedures that may be diverse but are intertwined and interrelated; the execution of a function does not stop entirely before the next one starts. The sequence must be tailored to the specific objective or the particular project. Typically a manager is committed to many goals and can meet each one at different stages of the process.
4.4.1.2.1. CONTINUOUS IMPROVEMENT AND COMPETIVITY OF THE NATIONAL CUSTOMS SERVICE.
4.4.1.2.1.1. NATIONAL CUSTOMS SERVICE
Interpreting Arranz and Acinas (2006), the services provided by both the private and the public sector must have efficiency and effectiveness and also enter into a process of continuous improvement that allows them to maintain the quality of the service they provide and overcome competition. In this same context, the National Customs Service is providing itself at respectable levels of quality, but it is necessary that it not only maintain these levels, but also strongly increase said levels, especially in a context of globalization and competitiveness in which the economy develops..
The National Customs Service is specified with the Customs Administration in charge of the administration, collection, control and customs supervision of the international traffic of merchandise, means of transport and people, within the customs territory. For this purpose, the Ministry of Transport and Communications will guarantee that international ports, airports or land terminals have:
v Adequate facilities for the proper performance of the functions of the Customs Administration.
v Container or cargo yard and areas for physical examination and deconsolidation of goods, proportional to the movement of its operations;
The Customs Administration will grant the identification cards to the legal and auxiliary representatives of the foreign trade operators. These cards must be displayed for the attention of all procedures or diligence before the customs authority.
Within the framework of its activities, the Customs Service will announce the existence and legal status of the merchandise. The customs service will arrange the sale of the merchandise after thirty (30) calendar days have elapsed, from the publication when an authorized destination had not been requested. The customs service will arrange the sale of the merchandise, after its verification, classification and assessment ex officio. When it comes to food, articles for personal hygiene, bedding and clothing and footwear, all of them basic and basic necessities and medicines, the customs service will make them available to the competent authority so that they can be affected for their use. by some body, national, provincial or municipal division or non-governmental organizations,when the conditions of social emergency of the place advise it, with the formalities prescribed in the regulations.
Analyzing Cabello (2007), customs services are essential and are intended to facilitate foreign trade, contribute to national development, and ensure customs control and fiscal interest. For the development and facilitation of customs activities, the Customs Administration shall issue rules that regulate the issuance, transfer, use and control of documents and information related to such activities, whether this is supported by documentary or electronic means that enjoy full legal validity..
Analyzing Cabello (2007), for the development of its activities the Customs Administration will seek the exchange of information and / or interoperability with the systems of other customs administrations or one-stop shops in the world electronically or the integration of inter-institutional processes, thus such as cooperation with private companies and national and foreign public entities.
Public entities that record data in electronic media are obliged, with the exceptions provided for in the Constitution and the Law on Transparency and Access to Public Information, to make said information available electronically to the Customs Administration.
Interpreting Cabello (2007), the Customs Administration must establish measures so that the exchange of data and documents that are necessary between the customs authority and foreign trade operators are carried out by electronic means.
According to Peruvian customs legislation, the State promotes the participation of economic agents in the provision of customs services, by delegating functions to the private sector. By Supreme Decree countersigned by the Minister of Economy and Finance, after coordination with the Customs Administration, the necessary regulations will be issued so that, through the delegation of functions, the participation of the private sector in the provision of various customs services is progressively allowed throughout the Republic under the permanent supervision of the Customs Administration.
According to Cabello (2007), the provision of customs services should tend to reach the levels established in international standards on quality management systems, with an emphasis on processes, and to apply international standards drawn up by international organizations linked to foreign trade.
Cabello (2007), indicates that the principles of good faith and presumption of veracity are the basis for all formalities and customs administrative procedures of foreign trade.
The National Superintendence of Tax Administration is the national entity responsible for the National Customs Service, therefore it must develop all efforts so that said Service has the physical and logical infrastructure, with the human, material and financial resources that allow the development of administration, collection, control and inspection in an efficient, economic and effective way and with total satisfaction for the users of the Service. In this regard, the Service has a very good level of quality, even certified with ISO, however we know that in order to compete with other Ports or other Customs in neighboring countries, greater infrastructure must be implemented, have a greater quantity and quality of workers, refine processes and procedures, carry out prior and simultaneous control; and,in order to develop all the activities that allow having a Maritime Customs Administration in continuous improvement and competitiveness.
4.4.1.2.1.2. CONTINUOUS IMPROVEMENT
Interpreting Lefcovich (2007), the ISO 9000 family of standards are "quality" and "continuous quality management" standards, established by the International Organization for Standardization (ISO) that are in fact being applied in the National Customs Service. They consist of standards and guides related to management systems and specific tools such as auditing methods (the process of verifying that management systems comply with the standard). Its establishment in the National Customs Service, although it has been hard work, offers a great number of advantages for the Service. The main benefits are:
v Reduction of rejections and incidents in the provision of the service.
v Increased productivity
v Greater commitment to customer requirements
v Continual improvement
Analyzing Lefcovich (2007), the family of standards first appeared in 1987 on the basis of a British standard (BS), and was extended mainly from its 1994 version, currently being in its 2000 version. The main standard The family is currently: ISO 9001: 2000 - Quality Management Systems - Requirements. Another standard binding on the previous one: ISO 9004: 2000 - Quality Management Systems - Guide to performance improvements. The ISO 9000 standards of 1994 were mainly intended for organizations that carried out a production process and, therefore, their implementation in service companies was very harsh and that is why they continue to believe that it is a fairly bureaucratic system. With the 2000 revision a much less bureaucratic standard has been achieved for organizations of all kinds,and it can also be applied without problems in service entities.
Interpreting Lefcovich (2007), to verify that the requirements of the standard are met, there are some certification entities that give their own certificates and allow the seal. These entities are supervised by national organizations that give them their accreditation.
The Senior Management, through the Deputy National Customs Superintendency, the body in charge of administration, inspection and customs collection, after having planned and carried out the activities leading to achieving the proposed goal, has renewed in April of 2007 the ISO 9001 Certification version 2000, recognition granted by the certifying company BUREAU VERITAS CERTIFICATION that has international recognition, as well as by the UKAS (United Kingdom Accreditation Service) accreditation member of the International Accreditation Forum - IAF. The international certification granted to the SUNAT customs service in the final cargo, import and export manifest processes of the Marla and Air Customs Intendancies of Callao,from May 28, 2007 to April 26, 2010, represents national and international recognition for the work carried out to benefit the quality of services. The Quality Management System that has been certified allows continuous improvement to be institutionalized, the application of the customs service process approach.
PRINCIPLES OF ISO 9001: 2000
Interpreting Lefcovich (2007), the following principles of the Nora ISO 9001-2000 are determined:
Focus on the user: Organizations depend on their users and therefore should understand their current and future service needs, satisfy their requirements and strive to exceed their expectations.
Leadership: Leaders establish the unity of purpose and orientation of the organization. They should create and maintain an internal environment, in which staff can become fully involved in achieving the organization's objectives.
Staff Participation: Staff, at all levels, is the essence of an organization and their full commitment enables their skills to be used for the benefit of the organization.
Process-based approach: A desired result is achieved more efficiently when activities and related resources are managed as a process.
System approach to management: Identifying, understanding and managing the interrelated processes as a system contributes to the effectiveness and efficiency of an organization in achieving its objectives.
Continuous improvement: The continuous improvement of the organization's global performance should be a permanent objective of the organization.
Factual approach to decision making: Effective decisions are based on analysis of data and information.
Interlinkages of mutual benefit: An organization and its suppliers are interdependent and a mutually beneficial relationship enhances the ability of both to create value in service.
QUALITY POLICY:
To access and stay within the framework of the ISO family, it is necessary to have a quality policy that is applicable and verifiable. In this sense, SUNAT, through the Deputy National Customs Superintendency, in charge of administration, inspection and customs collection, carries out its activities assuming the following commitments:
v Provide quality services complying with the requirements established in version 2000 of the ISO 9001 Standard.
v Ensure the correct and timely collection of taxes, and guide the user in their obligations, relieving their service needs.
v Facilitate tax compliance and foreign trade operations by applying controls in the fight against customs fraud
v Comply with current legal regulations and the requirements established by the institution.
v Promote the improvement of the effectiveness of its Quality Management System.
v Encourage the professional development of the staff by committing them to build leadership capacity and search for excellence in the institution.
v Identify opportunities for improvement to add value to the service, engaging operators and companies related to foreign trade.
Playing Lefcovich (2007), Kaizen is the opposite of complacency. Kaizen is a system focused on the continuous improvement of the entire company and its components, in a harmonious and proactive way. Kaizen arose in Japan as a result of its urgent needs to surpass itself in such a way as to reach the industrial powers of the West and thus earn a livelihood for a large population living in a country of limited size and resources.
Within this new vision, the need to fully satisfy consumers and users of products and services, creativity at the service of innovation, and the production of high-quality goods at the cost set by the market are the objectives to be achieved.. These objectives are not something that can be achieved at once, on the one hand it requires awareness and constant effort to achieve them, but on the other hand, it needs a discipline and work ethic that lead companies, leaders and workers to improve themselves day by day in the search for new and better levels of performance that keep them capable of competing. Not being aware of these changes and needs, will become lethal for all those who do not understand and understand it properly. Huge masses of individuals fight every day to subsist in the world,and for this they try to sell better and cheaper products and services. For this they use all the means at their disposal, if a warrior trains daily to survive, trying to improve because his survival is deposited in it, in the same way companies and individuals must train and improve day after day, because it is also deposited their survival. Achieving food, dressing, healing and having a roof is not something that anyone gives away, those who have already understood it well are fully on the road, many have not yet understood it.in the same way companies and individuals must train and improve day after day, because their survival is also deposited in it. Achieving food, dressing, healing and having a roof is not something that anyone gives away, those who have already understood it well are fully on the road, many have not yet understood it.in the same way companies and individuals must train and improve day after day, because their survival is also deposited in it. Achieving food, dressing, healing and having a roof is not something that anyone gives away, those who have already understood it well are fully on the road, many have not yet understood it.
Lefcovich (2007), indicates that Kaizen must be understood not only by employers and workers, but also by rulers, educators, students and opinion makers. The State must not only improve itself, but must also encourage and empower its citizens to achieve continuous improvement as the only possible alternative in a world in which there are no alternatives. The world has begun to be invaded by products from countries such as China, India, Thailand, Malaysia, Indonesia and Pakistan, among others. Some still don't even know where those nations are located on the map, and this is serious. In a time of large blocks and trade struggles, in a time of rapid growth in world trade, it is no longer valid or useless to ignore the other competitors.Trying to close the world as many proclaim is extremely dangerous, it can lead to the agony of a country or region in the medium or long term. There are two types of countries: those that improve day by day, trading and competing globally, thereby improving their living standards and comfort, and those others that stubbornly refusing change and integration into the world, continuously lose their living standards and ability to compete.they continuously lose their living standards and ability to compete.they continuously lose their living standards and ability to compete.
Sáez and Gómez (2007), indicate that the ability of Japanese companies was due to the use of the Kaizen system, which based on a philosophy and making use of innumerable tools, methods and administrative instruments, took by storm not only the American corporations, but also to their conceptions of management. Thus one by one the western industries in the automotive, motorcycle, watchmaking, photographic and video cameras, photocopiers, among many others were falling under the Japanese competitors. Companies such as Toyota, Honda, Mazda, Isuzu, Suzuki, Yamaha, Kawasaki, Mitsubishi, Olimpia, Minolta, Bridgestone, Subaru, Canon, Matsushita, Konica, Sharp, Sanyo, Casio, Seiko, Orient, NEC, JVC, National, Hitachi, Daihatsu, Fuji Electric, Fujitsu, Ricoh, Nissan, Nipón Steel, Pentel, Komatsu, among many others,invaded and displaced western brands in the windows and tastes of the public. Products that were considered cheap and of low quality, became demonstrative of level, possessing a high market value, due to the high quality-price ratio. The country that until recently received the great western gurus in quality matters, such as Deming and Juran, now exported their advisers and knowledge to western nations. Then such figures as Ohno, Imai, Ishikawa, Shingo, Mizuno, Taguchi, Otha and Karatsu gained popularity. The same example and discipline for the improvement in quality and productivity were followed by countries such as South Korea, Singapore and Hong Kong.They became demonstrative of level, possessing a high market value, due to the high value for money. The country that until recently received the great western gurus in quality matters, such as Deming and Juran, now exported their advisers and knowledge to western nations. Then such figures as Ohno, Imai, Ishikawa, Shingo, Mizuno, Taguchi, Otha and Karatsu gained popularity. The same example and discipline for the improvement in quality and productivity were followed by countries such as South Korea, Singapore and Hong Kong.They became demonstrative of level, possessing a high market value, due to the high value for money. The country that until recently received the great western gurus in quality matters, such as Deming and Juran, now exported their advisers and knowledge to western nations. Then such figures as Ohno, Imai, Ishikawa, Shingo, Mizuno, Taguchi, Otha and Karatsu gained popularity. The same example and discipline for the improvement in quality and productivity were followed by countries such as South Korea, Singapore and Hong Kong.now they exported their advisers and knowledge to western nations. Then such figures as Ohno, Imai, Ishikawa, Shingo, Mizuno, Taguchi, Otha and Karatsu gained popularity. The same example and discipline for the improvement in quality and productivity were followed by countries such as South Korea, Singapore and Hong Kong.now they exported their advisers and knowledge to western nations. Then such figures as Ohno, Imai, Ishikawa, Shingo, Mizuno, Taguchi, Otha and Karatsu gained popularity. The same example and discipline for the improvement in quality and productivity were followed by countries such as South Korea, Singapore and Hong Kong.
Interpreting Sáez and Gómez (2007), making continuous improvement possible and thus achieving the highest levels in a series of factors required, apart from perseverance and discipline, the implementation of five fundamental systems:
v Total quality control / Total Quality Management
v A just-in-time production system
v Total productive maintenance
v Policy deployment
v A suggestion system
v Small group activities
4.4.1.2.1.3. COMPETITIVENESS
Interpreting Porter (1996), we understand competitiveness to the ability of an entity to systematically maintain comparative advantages that allow it to reach, sustain and improve a certain position in the socioeconomic environment. Competitiveness has an impact on the way of planning and developing any initiative, which is obviously causing an evolution in the model. The comparative advantage would be in its ability, resources, knowledge and attributes, etc., available to said entity, the same that its competitors lack or that they have to a lesser extent that makes it possible to obtain higher returns than those of those. The use of these concepts supposes a continuous orientation towards the environment and a strategic attitude on the part of the entity. On the other hand,The concept of competitiveness makes us think of the idea of excellence, that is, with characteristics of efficiency and effectiveness of the organization.
According to Simmons of McGraw-Hill Publishing (2005), competitiveness is not the product of chance, nor does it arise spontaneously; It is created and achieved through a long process of learning and negotiation by representative collective groups that configure the dynamics of organizational behavior, such as managers, employees, creditors, clients, by competition and the market, and finally, the government. and society in general. An organization, whatever the activity it carries out, if it wishes to maintain an adequate level of competitiveness in the long term, must sooner or later use formal analysis and decision procedures, framed within the framework of the strategic planning process.The function of this process is to systematize and coordinate all the efforts of the units that make up the organization aimed at maximizing overall efficiency. To better explain such efficiency, consider levels of competitiveness, internal competitiveness, and external competitiveness. Internal competitiveness refers to the organizational capacity to achieve the maximum performance from the available resources, such as personnel, capital, materials, ideas, etc., and the transformation processes. When talking about internal competitiveness comes the idea that the entity must compete against itself, expressing its continuous effort to improve. External competitiveness is oriented to the elaboration of the achievements of the organization in the context of the market, or the sector to which it belongs.As the reference system or model is foreign to the company, it must consider exogenous variables, such as the degree of innovation, dynamism, and economic stability, to estimate its long-term competitiveness. The company, once it has reached a level of external competitiveness, must be ready to maintain its future competitiveness, based on generating new ideas and products and seeking new market opportunities
4.4.2. CONCEPTUAL FRAMEWORK
Extraordinary control actions.- Those that the customs authority may have in addition to the ordinary ones, for the verification of compliance with obligations and the prevention of customs offenses or administrative infractions, which may be special operations, inspection actions, among others. The carrying out of these actions does not operate formally before a regular customs procedure, and may be arranged before, during or after the clearance procedure, by the operating customs or the municipalities empowered for said purpose.
Ordinary control actions.- Those that must be adopted for the customs procedure of entry, exit and customs destination of goods, in accordance with current regulations, which include documentary review and physical examination actions, as well as sample analysis, among others actions carried out as part of the customs clearance process, as well as the attention to non-contentious requests.
Customs Administration.- Body of the National Superintendency of Tax Administration competent to apply customs legislation, collect the customs duties and other taxes applicable to import for consumption as well as the corresponding surcharges, apply other laws and regulations related to customs regimes, and exercise customs authority. The term also designates any part of the Customs Administration, a service or an office of the latter.
Capacity.- Faculty of the customs authority to verify the nature, origin, state, quantity, quality, value, weight, measure, and tariff classification of the merchandise, for the correct determination of the tariff rights and other applicable taxes as well as the surcharges if applicable, through physical examination and / or documentary review.
International freight forwarder.- Person who can make and receive shipments, consolidate and deconsolidate goods, act as a multimodal transport operator subject to the laws of the matter and issue documents of their activity, such as bills of lading, bill of lading by air, land waybill, reception certificates and the like.
Customs Warehouse.- Local destined for the temporary custody of the merchandise whose administration may be in charge of the customs authority, other public dependencies or natural or legal persons, understanding as such temporary warehouses and customs warehouses.
Customs Authority.- Official of the Customs Administration who, in accordance with his competence, exercises the customs authority.
Capital goods.- Machines and equipment susceptible to depreciation that directly intervene in a productive activity without this process modifying its nature. The goods included in the items that comprise the sum of the categories "410 capital goods (except transport equipment)" and "521 industrial transport equipment", of the Classification by Large Economic Categories, defined with reference to the SITC, United Nations 3 revised.
Consolidated cargo.- Grouping of goods belonging to one or more consignees, gathered to be transported from one port, airport or land terminal to another port, airport or land terminal, in containers or similar, as long as they are covered by a same transport document.
Confiscation.- Sanction consisting of the definitive deprivation of the ownership of the merchandise, in favor of the State.
Conditions of the transaction.- Circumstances of a transaction by which the entry or exit of a merchandise from the country occurs. It includes the following data:
v Identification of the importer, exporter or owner or consignee of the goods;
v Importer's commercial level;
v Identification of the supplier or recipient;
v Nature of the transaction;
v Identification of the transaction intermediary;
v Invoice number and date;
v INCOTERM when it has been agreed and otherwise delivery term;
v Transport document;
v Data requested under the heading "Conditions of the transaction" of the forms for the customs declaration of goods.
Consignee.- Is the natural or legal person who sends goods to a consignee in the country or abroad
Consignee.- Natural or legal person in whose name the merchandise is declared or who acquires it by endorsement of the transport document.
Customs control.- Set of measures adopted by the Customs Administration in order to ensure compliance with customs legislation, or any other provisions whose application or execution falls within its competence or responsibility.
Customs declaration of merchandise.- Document by which the declarant indicates the customs regime that must be applied to the merchandise, and provides the details that the Customs Administration requires for its application.
Declarant.- Person who signs and presents a customs declaration of goods in his own name or in the name of another, according to national legislation.
Custodian - The legal person authorized by the Customs Administration to operate a customs warehouse.
Customs Warehouse. - Local where goods requested to the customs warehousing regime are entered and stored. They can be private or public.
Free warehouses.- Closed premises, designated within the national territory and authorized by the State, in which for the application of customs duties, import taxes for consumption and surcharges, it is considered that the goods are not in the customs territory.
Temporary deposit.- Local where goods are entered and / or temporarily stored pending the release authorization by the customs authority.
Temporary postal deposit.- Local intended for the storage, classification and dispatch of postal items.
Tariff or customs duties. - Taxes established in the Customs Tariff on merchandise that enters the customs territory.
Customs broker.- Person empowered to carry out customs clearance of goods.
Customs clearance.- Compliance with all the customs formalities necessary for goods to be subjected to a customs regime.
Customs destination.- Manifestation of the declarant's will expressed through the customs declaration of merchandise, which indicates the customs regime to which the merchandise that is under the customs authority must be subjected.
Postal shipments document.- Document that contains information related to the means or unit of transport, date of arrival and receipt, number of packages, weight and generic identification of postal shipments.
Electronic document.- Set of structured data based on electromagnetic impulses of binary codes, elaborated, generated, transmitted, communicated and filed through electronic means.
Elaboration.- Process by which the merchandise is incorporated in the manufacture of a new merchandise.
Assembly or assembly.- Union, coupling or splicing of two or more pieces.
Fast delivery shipments. - Documents, printed materials, packages or other merchandise, without limit of value or weight, that require urgent transfer and immediate disposition by the recipient, transported under the guidance of fast delivery shipments.
Original invoice.- Original invoices are understood to be those issued by the supplier, which certify the terms of the commercial transaction, according to the customs and practices of the trade. Said document may be transmitted, issued, printed or received by any means, physical or electronic.
Customs formalities.- All the actions that must be carried out by the interested parties and by the Customs Administration in order to comply with customs legislation.
Franchise.- Total or partial exemption from the payment of taxes, provided by law.
Guarantee.- Instrument that ensures, to the satisfaction of the Customs Administration, compliance with customs obligations and other obligations whose compliance is verified by the customs authority.
Fast delivery shipping guide: Document that contains the contract between the consignee or consignee and the fast delivery service company, and which declares the description, quantity and value of the shipment that protects it, according to the information provided by the consignor or shipper.
Seizure.- Preventive measure adopted by the Customs Authority that consists of the compulsory taking of possession and the transfer of the merchandise to the SUNAT warehouses, while determining its final legal situation.
Immobilization.- Preventive measure by which the Customs Authority provides that the merchandise must remain in a certain place and under the responsibility of the person who designates it, in order to subject it to the control actions it deems necessary.
Levante.- Act by which the customs authority authorizes the interested parties to dispose of the goods in accordance with the requested customs regime.
Cargo manifest.- Document that contains information regarding the means or unit of transport, number of packages, weight and identification of the merchandise that includes the cargo, including bulk merchandise.
Express delivery shipments manifesto.- Document containing information regarding the means of transport, quantity and type of packages, as well as the description of the goods, consignee and shipper information of fast delivery shipments, according to the categorization provided by the Customs Administration.
Electronic means.- Set of goods and computational technical elements that, together with telecommunications, allow the generation, processing, transmission, communication and archiving of data and information.
Merchandise.- Good that can be classified in the tariff nomenclature and that can be subject to customs regimes
Equivalent merchandise.- That identical or similar to the one that was imported and that will be subject to replacement, repair or change. Merchandise identical to that which is the same in all respects as imported merchandise in terms of quality, brand and commercial prestige must be understood. It should be understood as merchandise similar to the one that without being equal in all respects to the imported one, has characteristics close to it in terms of species and quality.
Foreign merchandise.- That which comes from abroad and has not been nationalized, as well as that produced or manufactured in the country and that has been nationalized abroad.
National merchandise.- The one produced or manufactured in the country with national or nationalized raw materials.
Sample without commercial value.- Merchandise that is only intended to demonstrate its characteristics and that lacks commercial value by itself.
Fine.- Pecuniary sanction imposed on those responsible for customs administrative offenses.
Tarot note.- Document that is jointly formulated by the carrier or its representative with the person in charge of the customs warehouses or with the owner or consignee as appropriate, during the verification of the consignment in the transport documents against the physically received, recording the pertinent observations.
Compensating product.- That obtained as a result of the transformation, elaboration or repair of merchandise whose admission under the regimes of active or passive improvement has been authorized.
Arrival point.- Those areas considered primary zones in which operations related to the entry of merchandise into the country are carried out. In the case of air transport, the carrier's cargo terminals regulated in the regulations of the transport sector may be the point of arrival provided they are duly authorized by the Customs Administration as temporary warehouses.
Surcharges.- All payment obligations other than those that make up the customs tax debt related to the entry and exit of goods.
Physical recognition. - Operation that consists of verifying what has been declared, through one or more of the following actions: recognizing the merchandise, verifying its nature, origin, state, quantity, quality, value, weight, measure, or tariff classification.
Previous recognition.- Power of the owner, consignee or its principals to carry out, in the presence of the depositary, the verification and verification of the situation and condition of the merchandise or to extract samples of it, before the presentation of the declaration of merchandise, prior notice to the customs authority.
Documentary review.- Examination by the customs authority of the information contained in the customs declaration of goods and in the documents that support it.
SUNAT.- National Superintendency of Tax Administration.
Tarja in detail.- Document prepared jointly by the international cargo agent with the customs warehouse or with the owner or consignee as appropriate, during the verification of the transport documents, recording the pertinent observations.
Unloading term. - Date and time when the unloading of the means of transport ends.
Customs territory.- Part of the national territory that includes the aquatic and air space, within which customs legislation is applicable. The borders of the customs territory coincide with those of the national territory.
The territorial circumscription submitted to the jurisdiction of each Customs Administration is divided into primary and secondary zones.
Carrier.- Natural or legal person who effectively transfers the goods or who has control of the transport or its responsibility.
Certified customs user.- Foreign trade operator certified by SUNAT having complied with the criteria and requirements set forth in this Legislative Decree, its Regulations and those established in the relevant regulations.
Recognition zone.- Area designated by the Customs Administration within the primary zone destined for the physical recognition of merchandise.
Free zone.- Part of the national territory duly delimited, in which the goods entered into it are considered as if they were not within the customs territory, for the application of customs duties, import taxes for consumption and surcharges to which there are place.
Primary zone. - Part of the customs territory that includes the ports, airports, land terminals, border service centers for the disembarkation, embarkation, mobilization or dispatch of merchandise and the offices, premises or dependencies destined to the direct service of a customs. Additionally, it can include customs enclosures, aquatic or terrestrial spaces, premises or roads enabled or authorized for the aforementioned operations. This includes warehouses and merchandise warehouses that meet the requirements established in current regulations and have been authorized by the Customs Administration.
Secondary zone.- Part of the customs territory not included as a primary zone or free zone.
4.5. JUSTIFICATION AND IMPORTANCE OF WORK
4.5.1. JUSTIFICATION
4.5.1.1. METHODOLOGICAL JUSTIFICATION
This work will understand the methodological approach and theoretical approach of the investigation. In the methodological approach, the formulation of the research problems, objectives and hypotheses will be highlighted. In the theoretical approach, the development of the variables, subvariables and indicators of the research in relation to the problems, objectives and hypotheses formulated will be highlighted.
At the end of the research work, first the specific objectives will be contrasted with the general objective of the research. The contrasted specific objectives will be the basis for issuing the partial conclusions of the investigation. The partial conclusions will be the basis for issuing the general conclusion of the work.
Finally, an interrelation will be established between the general objective and the general conclusion until the general hypothesis of the investigation is contrasted.
4.5.1.2. THEORETICAL JUSTIFICATION
In a stable environment, you have a long life span; what worked yesterday will work tomorrow. But this is not the current reality. The winds of change are hitting, they come from everywhere, and with the characteristics of hurricanes; Upon arrival they attack with indomitable force and ultrasonic speeds and if not prepared, the damage can be incalculable and unrecoverable. It is important that given the constant changes that entities are facing, their willingness to change and that of the actors in each process be determined. Because it is necessary to realize and recognize the problems that are affecting the entity and to discover what causes resistance to change, it is necessary to change it for a positive solution, which allows them to commit to a change of perception so that a new vision can be given of the organization.The application of effective Administration implies exploring and recognizing fears in the actors of the processes, involving the entire organization, raising awareness of the reasons for the changes, training leaders, transforming perception, strengthening teamwork and learning to learn. Establishing a methodology for effective Administration will allow recognizing what is happening, causing a change in attitude and perception in the collaborators, taking it to the practice of daily living and, consequently, preparing the entity to better face the changes.Establishing a methodology for effective Administration will allow recognizing what is happening, causing a change in attitude and perception in the collaborators, taking it to the practice of daily living and, consequently, preparing the entity to better face the changes.Establishing a methodology for effective Administration will allow recognizing what is happening, causing a change in attitude and perception in the collaborators, taking it to the practice of daily living and, consequently, preparing the entity to better face the changes.
Effective Administration avoids falling into the most common administrative errors that could put the service at risk. The effort invested in establishing an entity in the market will be useless if the services are not supplied, purchases are not received on time, it is overspent, users are treated badly, you face legal or labor problems… a mixture that will end up give up your site to the competition.
Managing effectively is getting tasks to run in the best possible way, using available resources to achieve goals. Administration occurs in all types of organizations, it is not a job that is done only in entities, administration is necessary at all times and places.
The task of effective administration is to interpret the objectives of the company and translate them into business action by planning, organizing, directing and controlling the activities carried out in the various areas and levels of the company to achieve those objectives.
Effective administration converts a set of human, material, monetary techniques, time and space into a useful and effective entity and makes people with their work and physical resources produce, in order to achieve the objectives of the system.
The effective administration is constituted by five basic variables, which are: Structure, environment, task, people and technology. There are no similar entities because they have a different size and organizational structure. Efficiency is a vital part of effective administration since it refers to the relationship between resources and production. But the administration also has to get the activities completed, that is, seek efficiency.
4.5.1.3. PRACTICAL JUSTIFICATION
This work is justified because as the Callao Maritime Customs Administration applies effective customs administration, it will conserve and improve its levels of efficiency, economy and effectiveness, all of which will result in an increasingly better National Customs Service. The effective customs administration is a valuable tool to have continuous improvement and competitiveness in the National Customs Service.
4.5.2. IMPORTANCE
This work may be taken as a reference to carry out the administrative management, collection, control and supervision of customs activity. It is also important, because it will make it possible to capture academic training and professional experience in a document of this type.
V. OBJECTIVES
5.1. MAIN GOAL
Identify the elements conducive to obtaining an effective customs administration; that facilitates the continuous improvement and competitiveness of the National Customs Service provided by the Callao Maritime Customs Administration.
5.2. SPECIFIC OBJECTIVES
1. Determine the way in which the Callao Maritime Customs Administration can facilitate the efficiency and economy of the National Customs Service.
2. Identify how the Callao Maritime Customs Administration will facilitate the effectiveness of the National Customs Service.
SAW. HYPOTHESIS FORMULATION
6.1. MAIN HYPOTHESIS
If the customs administration effectively carries out the administration, collection, control and supervision of the international traffic of goods, means of transport and people within the Intendancy of Maritime Customs of Callao; Then, the continuous improvement and competitiveness of the National Customs Service will be facilitated.
6.2. SPECIFIC HYPOTHESES
1. If the Intendancy of Maritime Customs of Callao carries out an effective customs collection; Then, the efficiency and economy of the National Customs Service will be facilitated.
2. If the Callao Maritime Customs Administration carries out an effective customs inspection; then, it will facilitate the effectiveness of the National Customs Service.
6.3. VARIABLES AND INDICATORS
INDEPENDENT VARIABLE:
X. EFFECTIVE CUSTOMS ADMINISTRATION
Ø SUBVARIABLES:
X.1. Effective customs collection
X.2. Effective customs inspection
DEPENDENT VARIABLE:
And. CONTINUOUS IMPROVEMENT AND COMPETITIVENESS OF THE SERVICE
NATIONAL CUSTOMS.
Ø SUBVARIABLES:
Y.1. Efficiency and economy of the National Customs Service
Y.2. Effectiveness of the National Customs Service.
INTERVINENT VARIABLE:
Z. CALLAO MARITIME CUSTOMS INTENDENCY.
Ø SUVARIABLES:
Z.1. Maritime infrastructure
Z.2. Management process.
VII.METODOLOGY
7.1. KIND OF INVESTIGATION
This investigation will be of the applied type, since all the theorized aspects will be practical to the extent that they are taken into account by the Callao Maritime Customs Administration.
7.2. INVESTIGATION LEVEL
The investigation to be carried out will be of the descriptive-explanatory level, inasmuch as the effective customs administration will be described; and it will explain how they will facilitate the continuous improvement and competitiveness of the National Customs Service provided by the Callao Maritime Customs Administration.
7.3. INVESTIGATION METHODS
The following methods will be used in this investigation:
1) Descriptive.- To specify all aspects of effective administration and the way in which the continuous improvement and competitiveness of the National Customs Service provided by the Maritime Customs Administration of Callao will be facilitated.
2) Inductive.- To infer the information of the sample in the research population. In this context, the benefits of effective customs administration will be inferred in the continuous improvement and competitiveness of the national Customs Service provided by the Callao Maritime Administration Office. The results of the survey carried out on the sample in the identified population will also be inferred.
7.4. DESIGN OF THE INVESTIGATION
The relationship between the variables, the problems posed and the theoretical framework designed induce that the present work is of "Cause-Effect" and "Objectives", as shown below:
| OE 1 ………….CP 1
OG CF = HG OE 2 ………….CP 2 SO 4 …….….. CP 4 |
Where:
OG = General Objective.
OE = Specific Objective.
CP = Partial Conclusion.
CF = Final Conclusion.
HG = General Hypothesis.
7.5. POPULATION OF THE INVESTIGATION
The population of the investigation is conformed by the personnel that works in the dependencies that correspond to the Deputy National Superintendence of Customs.
7.6. INVESTIGATION SAMPLE
The sample for this work will be made up of the staff of the Callao Maritime Customs Administration. To define the sample size, the probabilistic method has been used and the statistical formula for populations less than 100,000 has been applied.
Where:
| n | It is the size of the sample to be taken into account for the field work. It is the variable that you want to determine. |
| P and q | They represent the probability of the population to be included or not in the sample. According to the doctrine, when this probability is not known from statistical studies, it is assumed that p and q have a value of 0.5 each. |
| Z | Represents the standard deviation units that in the normal curve define an error probability = 0.05, which is equivalent to a 95% confidence interval in the sample estimate, therefore the Z value = 1.96 |
| N | The total population. This case 620 people considering those people who have elements to answer for the research topics to be carried out. |
| EE | Represents the standard error of the estimate, according to the doctrine, it must be 0.099 or less. In this case 0.097 will be taken. |
Substituting:
n = (0.5 x 0.5 x (1.96) 2 x 620) / (((0.097) 2 x 619) + (0.5 x 0.5 x (1.96) 2))
n = 100
7.7. DATA COLLECTION TECHNIQUES
The techniques that will be used in the investigation will be the following:
1) Surveys.- It will be applied to obtain information on the effective customs administration; and, on the continuous improvement and competitiveness of the National Customs Service provided by the Callao Maritime Customs Administration.
2) Documentary analysis.- It will be used to analyze the norms, bibliographic information and other aspects related to the investigation.
7.8 DATA COLLECTION INSTRUMENTS.
The instruments that will be used in the investigation are the following: questionnaire and document analysis guide. The questionnaire will be used to carry out the survey. The documentary analysis guide is applied to organize and define the theories that will be taken into account for the theoretical framework of the research.
7.8. ANALYSIS TECHNIQUES
The following techniques will be applied to determine the validity of the information on effective customs administration; and, the continuous improvement and competitiveness of the National Customs Service provided by the Callao Maritime Customs Administration. These techniques, among others, will be the following:
v Documentary analysis
v Inquiry
v Data reconciliation
v Tabulation of tables with quantities and percentages
v Understanding graphics
7.9. DATA PROCESSING TECHNIQUES
The following techniques will be applied to process the data on effective customs administration; and, on the continuous improvement and competitiveness of the National Customs service provided by the Callao Maritime Customs Administration. These techniques, among others, will be the following:
v Sorting and classification
v Manual registration
v Computerized process with Excel
v Computerized process with SPSS
VIII. SCHEDULE
| ACTIVITIES | MONTHS | ||||||
| one | two | 3 | 4 | 5 | 6 | 7 | |
| THESIS PLAN: | |||||||
| Data collection | X | ||||||
| Formulation | X | ||||||
| Presentation | X | ||||||
| Approval | X | ||||||
| THESIS: | |||||||
| Data collection | X | X | X | X | |||
| Organization of info. | X | X | X | ||||
| Information processing | X | X | |||||
| Thesis writing | X | ||||||
| Presentation | X | ||||||
| Lift | X | ||||||
| Approval | X |
IX. BUDGET
| EXPENSE BUDGET | |||||
| ITEMS | QUANTITY | UNIT | UNIT PRICE | SUBTOTAL | TOTAL ITEM |
| I. ASSETS: | 1,770.00 | ||||
| Goods | 4 | THOUSAND | 25 | 100.00 | |
| Pencils | 5 | DOZENS | 10 | 50.00 | |
| Computer ink | 10 | UNITS | 30 | 300.00 | |
| Floppy | 3 | DOZEN | twenty | 60.00 | |
| CD | one | DOZEN | 60 | 60.00 | |
| Other assets | 1, 200.00 | ||||
| II. SERVICES | 4,480.00 | ||||
| I support statistical work | 2,000.00 | ||||
| Secretarial support | 1,000.00 | ||||
| Mobility | 300.00 | ||||
| Viaticals | 500.00 | ||||
| Telephone | 200.00 | ||||
| Prints | 180.00 | ||||
| Photocopies | 100.00 | ||||
| Various | 200.00 | ||||
| TOTAL | 6,250.00 | ||||
| INCOME BUDGETS | ||
| Own resources | 6,250.00 | |
| Donations | 0000.00 | |
| Other sources | 0000.00 | |
| TOTAL INCOME | 6,250.00 |
X. BIBLIOGRAPHIC REFERENCES
1. Arranz, Alberto; Domingo Acinas, José (2006) Quality and Continuous Improvement. Madrid. Editorial Donostiarra SA
2. Cabello Pérez Miguel (2007) Customs and International Trade. Madrid. Higher School of Commercial Management and Marketing (Esic).
3. Chiavenato, Idalberto (2004). Introduction to the General Theory of Administration. Santa Fe de Bogotá-Colombia. Mc. Graw Hill Interamericana SA.
4. Evans, James & Lindsay, William. (2000). Administration and Quality Control. Mexico. Grupo Editorial Iberoamérica SA de CV
5. Johnson Gerry and Scholes, Kevan. (1999) Strategic Management. Madrid: Prentice May International Ltd.
6. Koontz / O'Donnell (1990) Modern Administration Course - An analysis of systems and contingencies of administrative functions. Mexico. Lithographic Ingramex SA
7. Lefcovich Mauricio (2007) Kaizen - Continuous Improvement applied in Quality, Productivity and Cost Reduction. Madrid. Pyramid editions.
8. Porter; Michael E. (1996) Competitive Advantage. Mexico. CEC SA de CV.
9. Richard Chang (2007) Tools for Continuous Quality Improvement. Madrid. Pyramid editions.
10. Robbins Stephen (2000) Foundations of Management. Mexico. Prentice Hall Hispanoamericana, SA.
11. Sáez Ramírez, Silvia and Gomez-Cambronero, Luis (2007) Continuous quality improvement system. Madrid. Edited by the University of Valencia
12. Sergio A. Berumen (2006) Competitiveness And Local Development. Madrid. Higher School of Commercial Management and Marketing (Esic).
13. Simmons (Ed. McGraw-Hill (2005) Managerial Competitiveness. Madrid. Editorial Donostiarra SA
14. Steiner George (1998) Strategic Planning. Mexico. Compañía Editorial Continental SA. From CV.
15. Stoner, Freeman Gilbert (2000) Administration. Mexico. Compañía Editorial Continental SA. From CV.
16. Terry, George R. (2003) Principles of Management. Mexico: Compañía Editorial Continental SA.
17. Velasco Sánchez, Juan (2005) Quality Management. Continuous Improvement and Management Systems. Theory and practice. Madrid. Pyramid editions.
THESIS AND MONOGRAPHIC WORKS:
1. Culture and organizational climate as relevant factors in the effectiveness of the Tax Administration. Teaching research work presented by Hernández Celis, Domingo; former professor at the San Martín de Porres University. Peru. 2005.
2. The effective administration as an instrument for the continuous improvement of a dependency of the Tax Administration. Thesis presented by Rodríguez Lato, Sigifredo from the Universidad Católica de Chile. Santiago, Chile. 2006, to choose the Master's Degree in Administration. Www.puc.cl
3. Administration: Tool for business efficiency. Thesis presented by Pérez Paniagua, Pearl of the National Autonomous University of Mexico. Mexico. 2004, to choose the Master's Degree in Administration. www.unam.mx
4. The diagnosis of the administration as a previous step for the competitiveness in a company. Thesis presented by Cruz Cordero, Juan Carlos. University of Havana _ Cuba. 2005, to choose the Degree of Doctor of Administration. www.uh.cu
5. Efficient administration of the Intendancy Service of the Armed Forces; presented by Herrera Hurtado, Hermogenes to choose the Degree of Master of Administration at the University of Buenos Aires Argentina.
6. Effective Direction and Management to optimize the Good Governance of the tax administration; presented by Domingo Rodríguez Montes to opt for the Master's Degree at the Autonomous University of Mexico.
7. Effective administration of a government entity: Case of the National Customs Administration; presented by Bertha Vásquez Rodríguez to choose the Master's Degree in Administration at the Universidad Pontificia Javeriana de Colombia.
8. Professional Experience Work: The new approach to the internal control system of the Customs Administration; presented by Carlos García Pavón to choose the MBA Degree at the Universidad de la Plata-Argentina.
Teaching research work presented by Hernández Celis, Domingo; former professor at the San Martín de Porres University. Peru. 2005.
Thesis presented by Rodríguez Lato, Sigifredo from the Universidad Católica de Chile. Santiago, Chile. 2006, to choose the Master's Degree in Administration. Www.puc.cl
Thesis presented by Pérez Paniagua, Pearl of the National Autonomous University of Mexico. Mexico. 2004, to choose the Master's Degree in Administration. www.unam.mx
Thesis presented by Cruz Cordero, Juan Carlos. University of Havana _ Cuba. 2005, to choose the Degree of Doctor of Administration. www.uh.cu
Efficient administration of the Intendancy Service of the Armed Forces; presented by Herrera Hurtado, Hermogenes to choose the Degree of Master of Administration at the University of Buenos Aires Argentina.
Effective Direction and Management to optimize the Good Governance of the tax administration; presented by Domingo Rodríguez Montes to opt for the Master's Degree at the Autonomous University of Mexico.
Effective administration of a government entity: Case of the National Customs Administration; presented by Bertha Vásquez Rodríguez to choose the Master's Degree in Administration at the Universidad Pontificia Javeriana de Colombia.
Professional Experience Work: "The new approach to the internal control system of the Customs Administration"; presented by Carlos García Pavón to choose the MBA Degree at the Universidad de la Plata-Argentina.
Cabello Pérez Miguel (2007) Customs and International Trade. Madrid. Higher School of Commercial Management and Marketing (Esic).
Legislative Decree No. 1053 Published on 06.27.2008 approves the New General Customs Law.
Koontz / O'Donnell (1990) Modern Administration Course- An analysis of systems and contingencies of administrative functions. Mexico. Lithographic Ingramex SA
Stoner, Freeman Gilbert (2000) Administration. Mexico. Compañía Editorial Continental SA. From CV.
Terry, George R. (2003) Principles of Management. Mexico: Compañía Editorial Continental SA.
Evans, James & Lindsay, William. (2000). Management and quality control. Mexico. Grupo Editorial Iberoamérica SA de CV
Johnson Gerry and Scholes, Kevan. (1999) Strategic Management. Madrid: Prentice May International Ltd.
Steiner George (1998) Strategic Planning. Mexico. Compañía Editorial Continental SA. From CV.
Stoner, Freeman Gilbert (2000) Administration. Mexico. Compañía Editorial Continental SA. From CV.
Koontz / O'Donnell (1990) Modern Administration Course- An analysis of systems and contingencies of administrative functions. Mexico. Lithographic Ingramex SA
10. Robbins Stephen (2000) Foundations of Management. Mexico. Prentice Hall Hispanoamericana, SA.
14. Steiner George (1998) Strategic Planning. Mexico. Compañía Editorial Continental SA. From CV.
Stoner, Freeman Gilbert (2000) Administration. Mexico. Compañía Editorial Continental SA. From CV.
Arranz, Alberto; Domingo Acinas, José (2006) Quality and Continuous Improvement. Madrid. Editorial Donostiarra SA
Cabello Pérez Miguel (2007) Customs and International Trade. Madrid. Higher School of Commercial Management and Marketing (Esic).
Cabello Pérez Miguel (2007) Customs and International Trade. Madrid. Higher School of Commercial Management and Marketing (Esic).
Cabello Pérez Miguel (2007) Customs and International Trade. Madrid. Higher School of Commercial Management and Marketing (Esic).
Cabello Pérez Miguel (2007) Customs and International Trade. Madrid. Higher School of Commercial Management and Marketing (Esic).
Cabello Pérez Miguel (2007) Customs and International Trade. Madrid. Higher School of Commercial Management and Marketing (Esic).
Lefcovich Mauricio (2007) Kaizen - Continuous Improvement applied in Quality, Productivity and Cost Reduction. Madrid. Pyramid editions.
Lefcovich Mauricio (2007) Kaizen - Continuous Improvement applied in Quality, Productivity and Cost Reduction. Madrid. Pyramid editions.
Lefcovich Mauricio (2007) Kaizen - Continuous Improvement applied in Quality, Productivity and Cost Reduction. Madrid. Pyramid editions.
Lefcovich Mauricio (2007) Kaizen - Continuous Improvement applied in Quality, Productivity and Cost Reduction. Madrid. Pyramid editions.
Lefcovich Mauricio (2007) Kaizen - Continuous Improvement applied in Quality, Productivity and Cost Reduction. Madrid. Pyramid editions.
Lefcovich Mauricio (2007) Kaizen - Continuous Improvement applied in Quality, Productivity and Cost Reduction. Madrid. Pyramid editions.
Sáez Ramírez, Silvia and Gomez-Cambronero, Luis (2007) Continuous quality improvement system. Madrid. Edited by the University of Valencia
Sáez Ramírez, Silvia and Gomez-Cambronero, Luis (2007) Continuous quality improvement system. Madrid. Edited by the University of Valencia
Simmons (Ed. McGraw-Hill (2005) Managerial Competitiveness. Madrid. Editorial Donostiarra SA
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