Introduction
In the design and implementation of the systems that make up the Business Management and Management System, according to the characteristics of the organization, a methodological approach has been applied that takes into account compliance with the requirements of specific standards and other regulations, to avoid duplication of documents and achieve a consistent, reliable and viable information flow.
All business processes have been defined, independently that do not directly pay to the Quality Management System, their interrelationships and a system of indicators has been built to evaluate the effectiveness and efficiency of each process in accordance with each of the interests of each business strategy and process.
At this stage, a basic documentation for the management of the systems has been prepared, using manuals, procedures and work instructions, which ensure the information for the planning and execution of the activities and the methods of process control have been determined.
The fundamental indicators applied to the processes of the organization that are associated with the requirements of the systems to be implemented and that are implicit within Decree No. 281/2007 of the Council of Ministers have been identified. "Regulation for the Implementation and Consolidation of the State Business Management and Administration System", and the specific ones linked to the Quality Management Systems by NC-ISO 9001: 2008, the Environmental Management System by NC-ISO 14001: 2004, the Occupational Safety and Health System by NC-18001: 2005 and the Integrated Human Capital Management System by NC-3001: 2007, in order to achieve rationally comply with the legal and regulatory requirements of activity.
For the organizations that implement and consolidate the Direction and Management System it is of interest to analyze the behavior of selected indicators of the organization to know if the performance of the organization has improved as a result of this process, for which the method that outlined below.
Identification of indicators to evaluate the performance of the organization
For an initial selection of the indicators, the criteria of the experts has been taken into account, which must be people with competences in the subject matter, they represent the sample of the competent population in the company, generally made up of functional managers and managers of processes. To determine the number of experts, the expert method described in Francisco Martín, W. (2001) was applied.
The survey to be applied is designed taking into account the criteria collected in a brainstorm carried out with the members of the Board of Directors, a reduction is made in the proposed indicators so that their analysis is not complex. The basis given to the experts for the selection of the indicators are regulatory documents and standards such as:
• Methodology for the preparation of the Business Improvement File for companies and higher organizations of business management issued by the GEPE in 2007.
• GEPE Control Guide (2007).
• NC-ISO 9004: 2009 Management for the sustained success of an organization. Quality management approach.
• File and diagnoses of Business Improvement.
• Strategic Planning.
• Annual Work Objectives.
• Process Manual.
In the voting carried out by each expert, the weight of each indicator was requested and with the results of the vote the Kendall K coefficient of agreement between the experts and the hypotheses of community of interests is calculated (Cortés Cortés, M., Iglesias León, M. 2005).
The indicators selected from the perspective of Internal Processes are:
1. Compliance with annual work objectives:% compliance
2. Results of the evaluation of the effectiveness of the processes:% of compliance
3. Evaluation of customer satisfaction for each service:% satisfaction
6. Implementation of the Integrated Management System for Quality and Safety and Health at Work: Implemented / Certified. Partially / Not implemented
7. Implementation of the Integrated Human Capital Management System: Implemented / Certified - Partially / Not implemented
8. Implementation of the Environment System: Implemented / Certified - Partially / Not implemented
9. Compliance with the Measurement Plan prepared in the Business Improvement Diagnosis:% compliance with the Measurement Plan.
10. Accounting Status: Certified - Not Certified
11. Results of Internal Control audits: Number of measures to be taken /% of Compliance.
12. Energy Intensity Index: Total conventional tons / Sales
The indicators selected from the Financial Accounting perspective are:
1. Annual income: Thousands of Pesos.
2. Expense / income ratio: Pesos / Peso.
3. Average salary / productivity ratio: Pesos / Peso.
5. Unit cost of operating the services: Thousands of Weight / Unit.
6. General liquidity: Times.
7. Immediate liquidity: Times.
8. Contributions in currencies to the single account: Thousands of Cuban Convertible Pesos (CUC).
9. Working capital: Thousands of Pesos.
10. Accounts receivable cycle: Days.
11. Cycle of effects to pay in the short term: Days.
12. Inventory rotation: Times.
The indicators selected from the perspective of Human Capital Management are:
1. Average number of workers: One.
2. Sales per worker: Pesos / Worker.
3. Number of leadership positions: Number of leaders.
4. Number of non-direct service workers: Number of workers.
5. Compliance with the Annual Training Plan:% compliance with the planned actions.
6. Results of the annual work performance evaluation:% workers Adequate and Superior Work Performance.
7. Work accidents: Number of fatal accidents.
As a result of this stage, a total of 31 indicators are defined to evaluate the performance of the Company in a period of five years, which take into account the managerial indicators for the companies that are applying the Direction and Management System, which are the following:
• Sales of selected productions and services.
• Net sales.
• Profits in the period.
• Contributions in foreign currencies in Cuban convertible pesos (CUC) to the single account.
• Total expenses ratio by weight of total income.
Behavior of the indicators from the perspective of the Processes
To evaluate the behavior of the selected indicators, the information from the different processes in the last five years is collected.
The main sources of information are the following:
• Reports of compliance with the Work Objectives.
• Data analysis reports and trends of the Quality Management System.
• Diagnosis for the implementation of the Integrated Human Capital Management System.
• Diagnosis for the implementation of the Occupational Health and Safety Management System.
• Diagnosis for the implementation of the Environmental Management System.
• Business Improvement File.
• Single File of Audits.
• Internal Control Folder.
• Control Reports of Energy Carriers.
According to the behavior of the indicators from the perspective of the processes, it is observed that in the stage there is progress and consolidation of the Business Management System, among them the improvement of business planning with the preparation of Strategic Planning for the period, where all the policies and systems integrated in it were taken into account, as a fundamental work document of the Directorate.
It must maintain the certification of the Quality Management System by the National Standardization Office for two of the services and work to expand its scope to other services, it must promote awareness of the application of the process approach in business management and to work in a sustained way to achieve the integration of the Management System for Safety and Health at Work and the Environment with Quality.
The controls carried out by the Business Group and the internal audits carried out by other external institutions of recognized prestige in the province have evaluated the Company's results as satisfactory.
Among the aspects that must advance is the updating of the Diagnosis of Business Improvement, where the solution of the pending measures must be taken into account, as well as continuing to work on the maintenance of the infrastructure in order to reduce the Energy Intensity Index.
From the analysis of the indicators from the perspective of the processes, there are positive results in the consolidation of the Business Management and Administration System, with an integrated Business Strategy, the certification of the Quality Management System in 2008 and the sustained work to integrate Other systems in 2012. There are difficulties in meeting some work objectives, mainly in the acquisition of material resources.
Behavior of the indicators from the Financial Accounting perspective
In order to evaluate the behavior of the indicators from the Financial Accounting perspective, the information from the organization's Financial Economic Reports is compiled.
In the case analyzed, the Company's economic and financial results place it with positive results, it is profitable, with the ability to face short and long-term debts, it maintains an adequate level of leverage, it uses its resources effectively and the cost-benefit ratio is positive and is managed efficiently; but it is necessary to take into account that it is not recommended to have such a high working capital because it affects the profitability indicators in relation to the value of total assets.
It is recommended to establish a market strategy to identify niches to increase sales, a new pricing policy for the fundamental services that currently sustain the main income of the organization is no longer envisaged for the moment.
From the analysis of the economic indicators it can be concluded that the Company has a favorable situation, it does not work with losses, the average salary / productivity ratio is positive and a collection cycle of no more than 24 days is achieved, according to the indicators established by the Business Group.
From the analysis of financial indicators, a favorable situation can be observed, but it is necessary to take into account that these indicators are influenced by some elements, for example, that there are few debts as a centralized policy of the State in relation to investment spending, which are financed centrally by it and have an impact on working capital, solvency and business autonomy.
It is recurrent to develop a market strategy to identify niches for insertion of other services, which allows raising economic profitability and margin on sales.
Behavior of the indicators from the perspective of Human Capital Management
The data for the elaboration of the information are available in the records of the Directorate of Human Capital.
The average number of workers in the Company has remained stable in recent years, given that the services within the Corporate Purpose have not diversified and the management of the infrastructure does not require many workers directly linked to it, but rather a staff competent technician in the analysis and decision making on the farm,.
Work has been done to analyze the relationship of direct and indirect workers linked to services, considering the State policy of reducing indirect workers, among the measures taken has been the hiring of activities to support services with other companies and to analyze and restructure the template according to the characteristics of the positions, to conform it according to the requirements established by the Ministry of Labor and Social Security in this regard.
Management of training is still insufficient, since although compliance with the Training Plan is high, it is recommended to review the planning to assess whether the real needs correspond to those planned and ensure that the training actions have a positive impact on the results. from work.
The applied work performance evaluation complies with the requirements established by Resolution No.21 / 2007 of the MTSS and has been enriched with the inclusion of the criteria for evaluating labor competencies, thus adapting to the requirements of the System of Quality Management by the NC-ISO 9001. This process began to be applied in 2008 and all workers have been evaluated with adequate and superior job performance, but the demand and consistency in the act of evaluation must increase.
From the analysis of the indicators from the perspective of Human Capital management, stability in the number of workers can be observed and work is currently underway to restructure the workforce according to the indications of the Ministry of Labor and Social Security. The planning of training actions should improve, which should be the responsibility of each area head during the performance evaluation process - analysis of training needs - individual training plan - area training plan. Performance evaluations indicate that competent personnel are available to meet the organization's goals.
Final comment
The evaluation of business performance in the selected organizations that are consolidating the Direction and Management System is positive and continually improving, given the behavior of the process, economic, financial and capital management indicators. human. However, it cannot be ignored that it is not the generality of the cases, since the economic and financial restrictions to which the country is subjected have a negative impact on Cuban companies, as well as the need to increase the skills of managers in these issues, which is being taken into account by the economic policies that the Cuban Government has put into effect.
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