Summary
The necessary productive activity of goods and services shows the structuring of management models that have the inclusion of the strategic approach that is determined by long-term projections, the importance of control from the integration of incident processes and the monitoring of each of the elements. relevant to the organization system of the production of goods and services with the environment, is the purpose of this investigation.
At this time, there is an intensive effort to boost Steel and Mechanical productions in the country to reduce imports. In this business segment is the Banes Hydromechanical Productions Company (PHIMEC), which is subordinate to the National Raw Material Recovery Group (GNRMP) and which has an extensive business portfolio backed by more than forty varieties of products and services with the Support from competent personnel who honor the condition of entity in Business Improvement.
In compliance with the provisions of each phase: the state of the organization is strategically diagnosed, the management model is projected to the organization system of the production of goods and services appropriate to the characteristics of its productions. In addition, indicators for management control with a strategic focus are prepared and evaluated, which show a modeling of the deterioration in performance caused by factors that feed back the decision-making processes in the organization.
Abstract
The necessary productive activity of goods and services shows the structuring of management models that have the inclusion of the strategic approach that it is determined by long term projections, the importance of the control from the integration of the incident processes and the monitoring of each one of relevant elements between the Organization System of the production of goods and services with the surrounding, is the purpose of the present investigation.
At the moment, it is counted on the intensive strategies to empower the Sidero_mechanical productions in the country to diminish the imports. In this enterprise segment, it is the Hydromechanical Company of Productions of Banes (PHIMEC) that is subordinated to the National Group of Recovery of Raw Material (GNRMP) and that has an ample portfolio of business guaranteed with more than forty varieties of products and services with the support of the competent personnel who makes honor to the condition of organization in Enterprise Improvement.
In the fulfillment of what it was anticipated by each phase: the state of the organization is diagnosed strategically, the model of management is projected to the Organization System of the production of goods and services adapted to the characteristics of its productions In addition, the indicators for the strategic are elaborated and evaluated control so that they show a modeling of the deterioration in their performance, originated by factors that feedback the decision-making processes in the organization.
Development
Organization of the production of goods and services
1.1.1 Conceptual analysis
The organization system of the production of goods and services is according to Decree 281/07 is important for the development of the entity's direction and management system, even though it is an area that is under study for considerable time, organizational processes are provided that It cannot be separated from its structure or its scope among them is the way of organizing production, the spatial structure of operations, the method of organizing the production of goods and services, the planning and control of the execution, elaboration of production plans, capacity management, quality of the outputs and compliance with the regulations of the production processes of goods and services, in addition to the maintenance organization,organization of material or supplies assurance and organization of metrological assurance.
The referential theoretical support of this research is convenient to group the concepts issued by various authors on production and service, production management, administration of operations and the organization system of the production of goods and services
In the conceptualization, the terms of goods and services are equated to which one wishes to differentiate their qualifications from the concept. In the case of goods, it shows a tangible presence in the market, defined as a product, although in ISO 9000-2008 the generic definition of products:
- ServicesSoftwareHardwareMaterials
Organization of the production of goods and services
The process of elaboration of products or goods mixes both terms as the integration of the operations management is a contemporary reality that links services and goods together to materialize the needs of customers. It is also determined according to. Ballaud H (1991) that "The product is the center of attention for most of the logistical activities" (supply, production, distribution and reuse) in each stage the product has its own property in relation to the value it reflects. But it is the production activity that shows attention in research.
The concept of production is shown through Medina León (2002) in diagram 1.2.
Production
It expresses the transformation of the initial state of the input or material with the addition of value through the transfer of labor costs, depreciation of the means of production, indirect material, energy, and other aspects defined as factors of production creating the difference. between initial value and final value that declares the profit margin achieved, in addition the evolution of the material flow reflects the transformation oriented in three dimensions (time, space and degree of transformation) of the objects of work, this definition does not exclude profit-making organizations or non-profit.
It is also defined as the act or set of acts by means of which a product or group of products satisfies the needs and desires of the client at this level, adding the client or receiving market element that requires the fulfillment of the needs and desires, becoming in demands for production and service; it is necessary to define that each materialization of products and services must have a potential orientation to the customers who will consume it or the receiving market that will commercialize it, the concept of production and service is defined as the integration of actions and production factors (means of work, skilled labor,inputs and materials) guaranteed by external and internal suppliers that are exposed to the addition of value through operations of transformation of the initial state of material flow with the purpose of obtaining a benefit (material or non-material) and required by needs of the social, commercial or economic sector. The above exposed regroups each of the items reflected on the production of goods and services.
The guarantee of continuity in the execution of the products and services impose states of complexity originated by the external and internal factors of the elaboration processes which are defined as Production Management, which is called the need to search for constant answers to the limitations that prevent compliance with the demands (political, technical-organizational and sociocultural), Adelso Díaz (1993) states that “production management has become a fundamental weapon for improving competitiveness in which Most companies are immersed. It is necessary to reduce the level of inventories, it is necessary to carry out a better planning, it is necessary to achieve, for the company, a quality image. "cited by Pérez Campaña (2005) who continually expresses in management offices and work meetings, it is defined that management groups the functions of planning, organizing, directing and controlling, by proven logic, the following function cannot be accessed without ensuring the previous one describing a spiral in the actions that must guarantee the necessary capacities for the elaboration, programming and production plan of the period, quantities of supplies that are required for the fulfillment of the production plan, the production method, the Know-how (Technological knowledge for the elaboration, expressed in norms and requirements) of each product or service, the forms of relationship with the production receivers and the continuous improvement processes in each element that integrates it.For the foregoing, production management is required as a methodological action in charge of operations and factors for the preparation of goods and (or) service or sets of them that allow learning and improvement of methods and forms of execution with the purpose of increasing the efficiency, efficacy and effectiveness that according to Pérez Campaña (2005) expresses in “benefits (…) as a way of directing the production processes from the perspective of its four fundamental parts (supply, production, distribution and reuse)” Furthermore, the LOGESPRO group defines that "production management constitutes the systematic activity of the labor group aimed at guaranteeing a set of measures,methods and procedures that ensure the most rational and harmonious qualitative and quantitative conjugation of the elements of the productive system in time and space throughout the entire production process in order to fully satisfy customer requirements with high efficiency, effectiveness and competitiveness ”and through indicators that highlight the administration of the processes.
In Operations Management defines as those in charge and responsible for the production of the goods or services of organizations, this concept not only seeks solutions to the problems faced in production but also integrates the term operations as decision-making for the operation of the different work areas (production, finance and commercialization), also integrated by its high value in business success, innovation-development of new products and services, and logistics. Padrón Robaina (2002) exposes the concept of administration as operations management in correspondence with JA D Machuca (1998) and Schroeder (1999) that there are three points of greater emphasis that are: operations functions, operations system and management decisions of operation and production,here is the integration of the elements for driving.
Depending on the operation, responsibilities are borne by areas mentioned above and revolves around management in different areas of knowledge and the evolution of operations management.
The operations system groups the relationship that exists between each of the areas in charge of specific responsibilities and thus plays the relevant role of the systemic approach between the departments and the functions, it is in charge of the top management to unite the functionality of the processes.
For decisions in the direction of operation and production is determined by the level of decision and its effect on processes, cataloging of strategies, tactics and operations is a way of differentiating due to its scope in time and scope, in the first category they are defined The courses, policies and long-term courses that will mark the decision-making in a long time (years), for the tactician, the medium-term maneuvers are grouped to guarantee that the strategy complies with the materialization of the objectives; In the short term, it rationalizes the decisions that will be made, nothing is more complex than paying tribute to the supreme goals (mission, vision) without a correct alignment of each of the decision levels.In this context, the system of organization of the production of goods and services (SOPBS) plays its role as an integrating part of the concepts issued to allow the correct realization of consumer goods and services that the market demands.
The beginning of the definition of the SOPBS is categorized that “The correct performance, planning, organization, direction, coordination and control of the subsystem of production of goods and services depend to a large extent on the performance of the system. Each of the measurement indicators that address the coherent reflection of the elements that make up the organization system of the production of goods and services, which are grouped in summary:
- Determine and apply reservations for improvements in the organization of processes Introduce organizational innovations in current processes that guarantee new dimensions of the products and services offered Determine and apply the organizational project of a new product or service to be launched on the market Specify the interrelationships between the organizational structures of the company, the distribution of jobs, production flow schemes,the methods and schedule of execution of each of the tasks Define the fundamental characteristics of the operation of the process of production of goods and services Prepare forecasts of future changes in the supply chain and industrial sector where the business is carried out Standardization of the process of production of goods and services governing the operation of the system
The eminent role that the structuring of the different functions of SOPBS plays in organizations becomes key factors for the success that will be debated through its results, for which it is concluded that SOPBS is composed of a whole range of functions that They interrelate for the correct execution of the productions and the services that require methods and techniques for their administration, direction and management of operations under a systemic, strategic and contingency approach that require the necessary control that said research refers to.
1.1.2 Evolution of management approaches
In parallel to the development of humanity, management based on the production of goods and services has contributions from the spontaneous empirical process of knowledge to the development of scientific knowledge Bunge (1972) in the first communal organizations of humanity, but they are the initial phases of Capitalism that contribute significantly to the theoretical-practical development of the subject.
In Capitalism, the contributions made to the production systems of goods and services initiated by the Industrial Revolution of the eighteenth century, which gave rise to the great industrial cities and the creation of the science of administration in the origins of Smith, A, are relevant. 1776), Whitney, E. (1832) and Babbage, Ch. (1800), the Scientific Administration is illustrated as a superior evolutionary trend with the contributions of Tailor, FW (1890), Eriang, K. (1905), Ford, H. (1913), Gantt, HL: (1916), Gilgreth, Fy L. (1922), Shewart, W. (1924) and Mayo, E. (1933), Operational research with application of modeling techniques that contribute to the forecasts, executions and controls of dissimilar tasks in areas of the organization with the representation of Von Neuman, J and Morgesntern, O (1944), Dantzing, G. (1947), Kelly, JE and Walker, M.(1957) and Boaz and Hamilton (1958), also includes Durker's name as the Information Age of an integrative nature for management in organizations, among which is Ortichy, J. (1960), Buffa, E. (1961), Feigenbaum, Juran, Deming, Ishicawa (1980), Susser and Wyckoff (1980) that were highlighted by the study of specific areas or functions to raise the level of success of organizations in their markets, this context opens the lines of research for the study that cause the evolution and improvement of a set of criteria such as automation, digitization and creation of integrated process systems,also the creation of philosophies for business management in the post globalization of the markets that starts from a partial or total integration of its elements by constantly innovating the modes of action of capitalist companies.
In Socialism the foundations for the proletarian policy of the State are proposed, it is in the form of relationship of ownership of the media and the objects of work with the creation of a new consciousness of man, reflected in The Socialism in Cuba by Che (1961), the need to increase integration in current production models to achieve a production system for goods and services that has the capacity to cover the relationship between social problems and technologies with the banner of the socialist company as proletarian vanguard. This determines within organizations the need to develop different management approaches that allow the achievement of the objectives conceived through the strategies and their daily operations,The influence on Cuban companies is notable for that reason its relevance defines the evolution and improvement of the organization of production of goods and services systems today as the basis for research and technological innovation processes.
The management approaches point out in the course of humanity a dynamism in which the systems production of goods and services or transformation of inputs, from the functional approach that starts from the production, commercialization and economic-financial with the due framing of the angles from responsibility in each area to the process approach or process management Zaratiegui, JR (1999); Trischelr, W. E (2000), Martín, S and Mallol A. (2002); Urquiaga Rodríguez (2004); Nogueira Rivera (2004); Sandoval Herrera (2007); Serrano Martínez (2009) and Abdullah, A, et al (2009), in addition to having been addressed in the French Standard (2000), International Standard ISO 9001 (2000) and NC ISO 9000 (2005) and referred by Cantero Cora (2011),that draw a novel line in the integrated management of each element with the determination of the contributions in the aggregation of useful value to the goods and services in the transformation carried out.
Management processes are integrated in satisfying customer needs, examples presented by: Rummler, G. and Brache, A (1995); Kaplan, RS and Norton, D. P (2000); Noriega Rivera (2002); Machado Noa (2003), Pérez Campaña (2005); Villa González de Rio E. (2006); Alfonso Robaina, D. and Hernández Torres, M. (2006), being the process approach that develops in companies the bases of many of the new organizational solutions, from the direction and management such as: Total Quality, ISO Standards, Management of the Supply Chain and the Balanced Scorecard that breaks the scheme of traditional approaches. This approach is suitable for projecting operational and strategic solutions, promotes the management of interrelationships and frames them in time to shorten delivery times,Sample are the cause and effect links between the activities and that place them in relation to the global objectives and the needs of society and customers.
Each of the proposed organizational improvements point to the measurement of the capacity of the incident factors or devices of the systems that make up the organization, although the benefit formulated is determined in specific areas of the organizations with direct influence on the organization system of the organization. production of goods and services, its tools currently corroborate the need for study and innovation that influences the improvement of modes of action for the planning, organization and control of the transformation system.
1.2 Models for the management of the production system of goods and services
1.2.1 Modes of production of goods and services
Among the elements of evolution in the ways of managing production and services, a variety is represented by the moments and socioeconomic conditions of the environment, reaffirming that the difference between services and production goods is marked by the criterion of tangible representation of adding value to work objects. The categories that describe the forms of organization and management of the production of goods and services cited by Patricia Márquez and Luis Hervás (2005) that start from the adjusted production according to Womack Jones (1990), based on the elaboration that the product or the service in the market, being faithful to the preconceived standards and in full harmony with the established demands. In this case, it is in tune with those expressed in the push systems cited by Pérez Campaña,(2005) "that is produced without taking into account the demand", it is necessary to emphasize that the referred production mode is developed under market conditions where stability is key to avoid its irrational operation, it should be added that competition is minimal and that their work is carried out in local or regional market segments where the product or services do not receive an incentive to innovate in quality, price, cost and variety standards. It is determined that the scenarios in which the organizations of excellence perform in this way are blocked by their inability to adapt and flexibility for market contingencies.It is necessary to emphasize that the aforementioned mode of production is developed under market conditions where stability is key to avoid its irrational operation, it should be added that competition is minimal and that its work is carried out in local or regional market segments where the product or the services do not receive an incentive to innovate quality, price, cost and variety standards. It is determined that the scenarios in which the organizations of excellence perform in this way are blocked by their inability to adapt and flexibility for market contingencies.It is necessary to emphasize that the aforementioned mode of production is developed under market conditions where stability is key to avoid its irrational operation, it should be added that competition is minimal and that its work is carried out in local or regional market segments where the product or the services do not receive an incentive to innovate quality, price, cost and variety standards. It is determined that the scenarios in which the organizations of excellence perform in this way are blocked by their inability to adapt and flexibility for market contingencies.It should be added that competition is minimal and that their work is carried out in local or regional market segments where the product or services do not receive an incentive to innovate in quality, price, cost and variety standards. It is determined that the scenarios in which the organizations of excellence perform in this way are blocked by their inability to adapt and flexibility for market contingencies.It should be added that competition is minimal and that their work is carried out in local or regional market segments where the product or services do not receive an incentive to innovate in quality, price, cost and variety standards. It is determined that the scenarios in which the organizations of excellence perform in this way are blocked by their inability to adapt and flexibility for market contingencies.
By this means, the production mode focused on innovation is proposed according to Kenney and Florida (1993) that is sustained through a system that is capable of incorporating new products with high added value to the market under the modifications in the manufacturing processes, design engineering or improvements in the characteristics of products and services, this mode counts within itself the change of mentality that refers to pull systems in direct relation to the design of novel processes or products and services that responds to the increasing demand for a globalized market with higher expectations of offers. Among the manufacturing and general services systems, this modality increasingly welcomes its acceptance with contributions in the field of management (quality, logistics,marketing and human capital) that elevate the results of the organizations from different angles.
There is also the strategic flexible production mode SFP (strategically flexible production) defined by Spina, G (1998) and based on multiple and flexible business strategies, horizontal integration of business processes in the company and involvement of human resources. The SFP (strategically flexible production) as a mode of production is the exposed term that creates a response to the contingencies that characterize the environment of the organizations for the development of the productive functions, among it three levels of consideration of the role of contingency are defined (I) innovative practices in production and service systems (MRP, JIT, and OPT) and their adaptations;(II) manufacturing models formed by external contingencies and strategic decisions of organizations and (III) manufacturing paradigms that contain models and techniques for production management, this context places the SFP, among the exponents of the new trend towards The production modes, where the Manufacturing Lead Time (MLT) and Agile Manufacturing (agile manufacturing) are located, which increase their efficiency and guide the constant management of relevant information and its organizational change, are projected in the transformation of processes or products, which make it possible to gain space in the market, but it is the condition of flexibility, adaptability and integration that come together to give the production systems of goods and services (SPBS) a new strategic direction,Expressed by the shortening of the time that elapses in the revolutions of the modes of action and represented in the top products and services in the market, it is the application of these concepts that lies in the great boom in experimentation in the current production systems of goods. and services for its constant evolution and perfection.
Each of the aforementioned modes provide possible adaptations that the environment imposes upon the demands of the target market, under this influence of surrounding or implicit socio-technological factors within the system that define the characteristics of the modes of organization and management of the production of goods. and services. Among the elements that are of relevance for the effective planning and control of the SPBS, the common area that it shares with logistics and especially supply chain management is determined, here highlights a set of models and techniques that contain the productive system with orientation to the conditions of the environment and enhance internal factors.In this sense, planning and control become a process that groups dissimilar functions reflected in whole or in part by the examples presented and that require the visualization of the supply chain to which it belongs.
1.2.2 Relevant elements between the production of goods and services and the logistics system
The evolution of Supply Chain Management contributes more to the direction of operations with the transfer of a high value to the activity of the logistics system (SL), determines that the production systems, turn in close relation to the logistics system that manages the common activities of the processes, which according to Ballaud H. (1991) presents the overlap area for both activities, with a composition by elements and subsystems.
It is important to define the concepts by group of activities or subsystems integrated in specific work areas with the component elements of the system where the common activities start from a production planning relationship that groups together several relevant aspects, this being an integrated subsystem to the logistics system, which requires for its operation:
- Management of physical restrictions Production volume or timed service through production master plan (PMP) Launching of products on the market Material assurance to the production flow
From operational management to those related to the design and structure of new value-adding systems, it is possible to sustain the close relationship between both systems, which determines that the business logistics system is recognized by structuring multiple processes that are sustained through the three levels of management (senior management, middle management and physical system) in order to guarantee the demands of customers at the optimal cost and contemplation of the conservation requirements of the surrounding environment.
Through the functions planning, organization, leadership and control of activities as a whole, the term of business logistics has boomed in recent decades due to its high functionality. The reviewed aspects incur in determining that both terminology (Logistics system and the production system of goods and services) have a relationship of the whole and part type, where the whole is made up of the logistics system supported by the elements inside and outside the organization that It is defined by the supply chain that incurs the inputs and component part of that universe where the production system of goods and services is located.
In relation to the treatment received by the concept within Decree 281/07, it refers to the logistics system as a component element in the implementation of SOPBS and under the conception of the organization of material assurance and supply of the company expressed in article 216, it also dedicates a section in chapter V of the Decree from articles 227 to 231 for the organization of the logistics system in the organization.
Although they do not contradict the definitions of the functions of the logistics system, the order of organization of factors and subordination, it does not coincide with the determination of the whole as the SOPBS and the part as the logistics system from which it departs the approach used for the functionality of the provisions of the Decree within Cuban organizations with the need to stand out as a discordant note before the approach of the level of hierarchy that defines the logistics system before the location of the production system. The difference in the interpretation of the concepts does not exclude that both objects of analysis (logistics and production) have a high relationship between the functions and the processes they manage, therefore it is inferred that when working with the elements of production or productive factors,what is expressed in logistics and the system that supports it is taken as a reference.
The wide range of management models that the logistics activity has are exposed when expressing a direct relationship with the production system of goods and services to ensure the integrated management cycle that refers to the relationship of the modes of action before the planning and control of said systems, an issue that defines why contributing in one of the two directions would condition improvements to both objects of study due to their close relationship.
1.3 Evolution of the strategic paradigm
The origins and evolution of business strategy marks as a long-term plan that determines daily behavior with greater integration of the areas that make up the organization. It is defined in sources related to the art of war and the concept of strategy that derives from the Greek words "strategos" or "strategeia" with a relation to the functions and sciences of a general; Bueno Campos (1993), Stoner (1992); Ronda Pupo (2002). In the work, "The Art of War" by Sun Tzu (300 ane), he expresses in thirteen chapters the fundamental elements of the war and the stratagems to follow in the course of action where the arguments of the strategy are synthesized. This conception was transferred to the western world with the translation by the missionary Father Amiot commissioned by Louis XV of France in 1772.
At the time of the Renaissance appears "The Prince" by Nicholas of Machiavelli (1772) that influences the concept of relationship with the end and the means. In addition, the figure of Karl Von Clausewitz is presented in his work “De la guerra”, which forms the principles of armies for the support of the state, which represents the grouping of knowledge to be acquired up to now with influences on military philosophies.
The application of the strategies in the works that were developed by the Mathematical Theory of the Games started in 1928 by John Von Neumann, who together with Oskar Morgenstern published in 1944 an important work that will serve for the Economy and the Theory of Decision Advance significantly in solving situations assimilated to those of the "game" (.) and that creates a new value to the strategy, recognized as the instructions of the course of action to follow for solving long-term problems.
As an approach to solving long-term problems, Meguzzatto and Renau, (1993) who express that the great options of the company that will guide and solve the strategic problem faced by organizations due to radical and increasingly dynamic changes of the environments and market segments. It is defined by Gárciga Marrero (1999) as a continuous process of reflection and search for options for the future, its beginning presents a radical transformation in planning methods, which previously were based on quantitative criteria and exclusively of economic nature.
Influencing the strategic thinking that required an extraverted, voluntaristic and anticipatory attitude in search of the tendencies to change and the adaptation imposed by the environment, greater attention is paid to the qualitative criteria and aspects of the scenario in which they operate.
It is also expressed in Blanco Rosales, (1998); Ronda Pupo, (2002) who
…. The strategic planning stage was only a partial response to the need to establish and guide the direction of organizations. Its basic limitations were to obviate highly relevant variants (example: sociocultural ones) and to put the emphasis on formulating the strategy, without attending to factors and organizational conditions that determine its implementation: resistance to change and conflict management, employee involvement and motivational aspects, organizational culture and predominant leadership, among other aspects. ()
Also according to Urquiola Sánchez, (2007) "the design of the strategy allows the future positions that the company needs to reach, however this process is considered not to give a complete answer to the strategic problem, while strategic planning deals with techniques of planning and not of the implantation and control ignoring those tools that facilitate the change "
Defined as long-term planning for the management of organizations in the profit or non-profit framework with its due adjustments in the military field, the strategic paradigm is today a reality present through strategic plans, which with their due insufficiencies and weaknesses Internal studies made possible the theoretical-practical development of new epistemological bases for the use of the concept of strategy and its derivations by areas of work.
In the review received by the methodological and epistemological terms of strategic thinking and its practical currents at the International Conference on Strategic Management, held by Vanderbilt University Graduate School of Management (Tennessee, United States of America) From 1973, a new approach was developed which is called as Strategic Management. This approach is proposed as an alternative that tries to respond to the needs of the company in relation to the turbulent environment in which it operates while working to correct the deficiencies that Strategic Planning presents.
The strategic direction contains among its fundamental phases that the difference of strategic planning, implementation and control that require integration between the organization's processes to obtain a dynamic capable of adaptation to environmental events or a strategic alignment expressed by Ronda Pupo (2002) and Alfonso Robaina (2007) that is based on the different models for planning and controlling actions. Among those that can be determined within the Strategic Direction management control with a strategic focus as a set of measurable actions in the long, medium and short term that allow the establishment of planned standards and that shows necessary inclusion in the management processes of organizations closely related to the research objectives.
1.4 Management control with a strategic focus
1.4.1 Conceptual analysis
The conceptual definition that encompasses management control with a strategic focus starts from the presence in the modern approach of integrated management control, measured in three dimensions (strategic, tactical and operational) and with strong relationships and dependencies on planning and information systems. For this reason, starting from the conceptual analysis must be based on the studies carried out in the business context and frame its definition.
It is defined that control is associated with the activity, function, process, procedure, method or system in the scope of the organizations that starts from a perspective related to measuring, checking or verifying the states of behavior and compliance previously established (planning), but none of the determinations covers the concept of management control with a strategic focus, but must wander through the terms and definitions established to properly limit the explanation.
This topic has been previously worked on by researchers who start from the evolution of the concept of control through a compendium of definitions and in determining the principles that conceptually move the term. Within the studies, the following stand out: Kaplan and Norton (1997), Hernández Torres (1998), Nogueira Rivera (2002), Machado Noa (2003), and Pérez Campaña (2005), who from the beginning of the classical management approach to the modern approach, tend to be holistic in their role.
In the contributions made by Kaplan and Norton (1997) the role of control as a system is analyzed, the creation of the balanced score card (CMI) from four perspectives that integrate strategy with management control, here arises a management model that conceptually is based on what was proposed by: Bowman (1990), Kaplan and Norton (1992), Certo and Peter (1997), Nogueira Rivera (1997), Hernández Torres (1998), Machado Noa (2003), Koontz and Weihrich (2004), Ronda Pupo (2004), Pérez Campaña (2005), Villa González del Pino (2006) and Alfonso Robaina (2007) that marginalize conceptual deficiencies.
In the contributions of Hernández Torres (1998), the control defines its three-dimensional character, under the criteria for evaluating performance within organizations with its impact on the relationship of results, resource and effect on clients, due to the exposure of a model that groups the diagnosis for management control.
Management control with a strategic focus is defined as the process with a long and medium-term perspective that in its quality integrates the elements (tangible and intangible, economic-financial and socio-cultural) in order to assess the results from the benchmarks and thus generating if necessary corrective actions with a preventive character and under constant organization learning.
For the previous framing, the review of Pérez Campaña (2005) was based on forty concepts of control and management control that breaks down the limitations of the terms into elements.
Management control with a strategic focus is defined as a type of control that integrates the strategic, tactical and operational levels and is treated as a concept by Hofer and Schendel (1978), Meguzzatto and Renau (1995), Certo and Peters (1995), Pérez Llanes (1996), Navas and Guerra (1996), Bueno Campos (1996), Strickland and Tonmson (1997), P. Kotler (1998), Hernández Torres (1998), Gárciga Marrero (1999), Japanese Model Hoshin Karin DPP (2000), Ronda Pupo (2001), Kaplan and Norton (2002), Nogueira Rivera (2002), Ronda Pupo (2004), Pérez Campaña (2005), Alfonso Robaina (2007) that evidences their need for theoretical study and practical way out in the sphere of organizational management.
For this reason, the construction of the concept of management control with a strategic focus is evidenced, which from the strategic direction and management control finds the point of integration through achieving the purpose of the organizations.
Among the exposed models that receive a significant influence with the contributions of Kaplan and Norton (1997), Hernández Torres (1998), Nogueira Rivera (2002), Ronda Pupo (2002), Pérez Campaña (2005) and Alfonso Robaina (2007); that develop and add to management control modern expositions rethought on the basis of narrowing the gaps between strategies and control indicators, being the proactive character a fundamental consideration, it is here that management control with a strategic focus joins the proactive character as a need for integrated management and eminent contemporary need.To define the scope to be pursued, surveillance of environmental factors that requires constant analysis of the basic premises to achieve and increase the effectiveness of management control with a strategic approach to the management of the organization is included among its requirements.
1.4.2. Management models that contain management control with a strategic focus
Given the review carried out by the researcher, an analysis is made through the application of the grouping of variables such as: process focus (EP), continuous improvement (MC), organizational learning (AO); integration elements (EI); customer focus (EC); change management (GC) and management control with a strategic focus (CE), in thirty models with international and national authorship covering a time range from 1984 to 2007 in the disciplinary groups of: Planning and Strategic Management, Management Control, Organizational change management and supply chain management, based on the objectives of the research and that demonstrate its theoretical-practical lack in previous research (see Annex 1), the statistical package Statgraphics 5.0 plush is used in the analysis,with the creation of the relational matrix between variables and models that weights from present with value 1 and not present with value 0, through the cluster technique aggregation method where an analysis of the percentage of similarity is plotted (See diagram 1.3) that I show that:
Cluster analysis
Diagram 1.3 Cluster Analysis
The grouping by the percentage of similarity is defined in three groups and by reason of seven variables that exposes the state of the art, but they are the underlining that groups the models that contain management control with a strategic focus based on other key variables when Management level and content in: Certon S. (1995), Pérez Llanes (1996), Hernández Torres (1998), Kaplan R. S and Norton DP (2000), Nogueira Rivera (2002), Machado (2003), Pérez Campaña (2005), Villa González (2006), Urquiola Sánchez (2007) and Alfonso Robaina (2007), this segment of the sample represents 33% of the selected models in 50% similarity,that evidences the need to deepen in the sense that an organization shows management control with a strategic focus from management in the face of the onslaught of the environment and the internal activities it carries out, it is assumed that each contribution within the field of management must lead implicit management control with a strategic focus as a lacking and relevant element under the gaze of the analyzed models, complying with their contemporary theoretical-practical validity that supports the research.
1.5 Characterization of the current situation of management control with a strategic focus on the production system of goods and services in the Case Study
The antecedents of the control before the transformation processes show in Cuba a development from the Revolutionary beginnings in the productive and services business sphere, being the contributions Taboada Rodríguez and Fundora (1987) that expose precepts of the Soviet business planning schools that it supported business management models at the time, to which must be added the contributions made in the field of business economics by Portuondo Pichardo (1988).
The start of an important improvement in the Business Management and Management System begins in the nineties with the transfer of knowledge through the Master of Management in its editions in Cuba, for this reason, benefits are defined in the business field such as: strategic planning, management control, continuous improvement approaches and integrated management and management systems that motivate the revolutionary way of managing processes and that synthesizes the role of control and its attention in the system of production of goods and services.
In this context, management control with a strategic approach to production and service processes presents a theoretical-practical attack from various angles. Demarking the subject is conditioned by the end pursued for this reason, it is concluded that in Cuba is all the scientific potential. -technological to provide or adapt studies on the integration between the last phase of contemporary models of strategic direction and the management of the logistics system. The transformation or production is object of intervention,Services outsourcing or outsourcing entities are categorically excluded from the analysis, concentrating around the manufacturing or service delivery entities that represent the current level of value on the object of characterization complexed by the integration of economic-financial progress (Dupont method). and the intangibles of qualitative connotation.
In the elevation of performance levels and contribution to business strategy, entities currently implement novel management models for monitoring incident variables in processes, among which are the productive ones that it represents for the Hydromechanical Production Company in There are shortcomings that prevent and hinder the measurement of the performance level and its long-term impact, which are:
- Little relationship between annual business plans and the formulated business strategy. Low level of integration between the organization's processes and external entities. Poor effectiveness of the existing indicators for achieving control of the production system of goods and services in the organization. Little preparation of senior and middle managers in process management and its impact on business strategy. Little thoughtful assessment of the undesirable effects on the levels of compliance in the production of goods and services, the generating causes. Management system for production factors in the company. Insufficient feedback between decision levels regarding the results obtained and corrective decision-making.
It is of interest to the Company and, under the update of the Economic Model, the integrative work of the guide of the Guidelines of the VI Congress of the PCC as a favorable state of art to define that excellence in constant transformation in its ways of gestating processes is leading in the Units of the National Raw Material Recovery Group (GNRMP), where the Hydromechanical Production Company (PHIMEC) counts business improvement and a broad command of steel-mechanical production processes as a relevant element through the work of strategic plans that enable the study management control with a strategic focus on the organization of goods and services production organization.
This demonstrates the need to develop a procedure that allows management control with a strategic focus on the production system of goods and services and that makes it possible to monitor the position statements for the fulfillment and achievement of medium and long-term objectives. in the company.
Conclusions
In summary of the review of the state of the art and practice, regarding the subject matter of the study object, it is concluded that:
1. In the verified bibliography there is little use of the concepts of the production system of goods and services under variable incidents regarding control with a strategic focus.
2. There is a theoretical recognition of the need for management of management control with a strategic focus, with a sample of practical objectivity.
3. Each of the authors starts from recognizing from the broad nomenclature of terms that allow defining the states for adaptation, flexibicontrol to the environmental conditions that prevail in the organization and affect the management system.
4. There is a political incentive in Cuba (Guidelines of the VI Congress of the PCC) to contribute to raising standards in the production of goods and services that justifies the purpose of the procedure.
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Annex 1. Analysis of the clusters of the models with a strategic approach
The application of the strategic approach, has the grouping that through the variables Process Focus, (EP); Continuous improvement, (MC); Organizational Learning, (AO); Integration Elements, (EI); Focus on customers, (EC); Change Management, (GC) and Management Control with a strategic focus, (CE). Show Models
Source: self made
|
Not |
Author |
EC |
EP |
AO |
EI |
GC |
MC |
EC |
|
one |
Meguzzatto, 1984 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
two |
Eugenio Yañes, 1989 |
one |
0 |
0 |
0 |
0 |
0 |
0 |
|
3 |
Sallenave, 1992 |
one |
0 |
0 |
one |
0 |
one |
0 |
|
4 |
Hammer and Campy, 1994 |
one |
one |
one |
one |
0 |
0 |
0 |
|
5 |
Goldratt, 1995 |
one |
one |
one |
one |
0 |
one |
0 |
|
6 |
Certo, Samuel, 1995 |
0 |
0 |
0 |
one |
one |
one |
one |
|
7 |
Stoner, Jone, 1995 |
0 |
0 |
0 |
0 |
0 |
one |
one |
|
8 |
Pérez Llanes, 1996 |
0 |
one |
0 |
one |
one |
one |
one |
|
9 |
Well, E. 1997 |
one |
0 |
0 |
0 |
one |
0 |
one |
|
10 |
Celso, 1997 |
one |
one |
0 |
one |
one |
one |
0 |
|
eleven |
Navas- Guerra, 1997 |
0 |
0 |
0 |
0 |
0 |
0 |
one |
|
12 |
Thompson and Strickland, 1997 |
one |
0 |
0 |
0 |
one |
one |
one |
|
13 |
Business Improvement, 1998 |
one |
one |
one |
one |
0 |
one |
0 |
|
14 |
Hernandez Torres, 1998 |
0 |
one |
one |
one |
one |
one |
one |
|
fifteen |
Kotler, P. 1998 |
one |
0 |
0 |
one |
0 |
one |
one |
|
16 |
Lazo, C, 1998 |
one |
one |
0 |
one |
one |
0 |
0 |
|
17 |
Harrington, H, 1998 |
one |
one |
0 |
0 |
0 |
0 |
0 |
|
18 |
Rodríguez González, 1998 |
0 |
0 |
0 |
one |
0 |
0 |
one |
|
19 |
Garciga, 1999 |
0 |
0 |
0 |
0 |
one |
0 |
0 |
|
twenty |
Rodríguez Valencia, 1999 |
0 |
0 |
0 |
0 |
one |
0 |
one |
|
twenty-one |
Pacheco, A. 2000 |
one |
0 |
one |
one |
one |
one |
0 |
|
22 |
Kaplan; R. S and Norton, DP 2000 |
one |
one |
one |
one |
one |
one |
one |
|
2. 3 |
Goldmsmith, J and Kenneth Cloke, 2001 |
one |
0 |
one |
one |
0 |
one |
0 |
|
24 |
Nogueira. D 2002 |
one |
one |
one |
one |
one |
one |
one |
|
25 |
Ronda Pupo, 2002 |
one |
0 |
one |
one |
one |
0 |
one |
|
26 |
Machado, N. 2003 |
one |
one |
one |
one |
one |
one |
one |
|
27 |
Pérez Campaña, 2005 |
one |
one |
one |
one |
one |
one |
one |
|
28 |
Villa González, 2006 |
one |
one |
one |
one |
one |
one |
one |
|
29 |
Urquiola Sánchez, 2007 |
one |
one |
one |
one |
one |
one |
one |
|
30 |
Alfonso Robaina, 2007 |
one |
one |
one |
one |
one |
one |
one |
