I. TITLE - “Effective management for the continuous improvement of mutuals in Peru. The experience of MUTUA FAP-PERIOD 2005-to the present ”
II. GRADUATING NAME - Odín Ciro Huaynalaya Rojas
III. PLACE AND SECTOR WHERE THE THESIS WILL BE APPLIED
Metropolitan Lima.
IV. PROJECT DESCRIPTION
In this work the problem has been identified in the lack of continuous improvement of the Mutual Association, better known as Mutual; and the proposed solution is through effective management, that is, management oriented towards the achievement of institutional goals, objectives and mission.
4.1. BIBLIOGRAPHIC BACKGROUND
The following bibliographic background has been determined:
- Thesis: "Corporate Management with Benchmarking for the competitiveness of State Banking"; presented by María Felicita Peña Wong to opt for the Doctor of Administration Degree at the Federico Villarreal National University. The author carries out a detailed study of the situation of human, material and financial resources used by state banks and on that basis proposes the application of benchmarking to achieve effective and competitive corporate management. Thesis: “Strategic management for the effectiveness of Social Food Support Programs”, Presented by Maribel Grados Marcos to choose the Master's Degree in Administration at the Federico Villarreal National University. The author conducts a diagnosis of the human, material and financial resources of the government's social programs and on that basis proposes a strategic management plan that allows the fulfillment of the temporary and permanent actions, the strategic objectives and the mission of the programs, always seeking to benefit the lowest-income population in our country. Thesis: " Corporate administration for the effective management of service companies",presented by Juan Alberto Vega Ramírez to opt for the Doctor of Administration Degree at the University of San Martín de Porres. In this work, the author describes the corporate administration process and how it can be applied to achieve effective management of service companies, Thesis: "Strategic management for the continuous improvement of human resources", presented by María Carmona Luna to opt for the Doctor of Administration Degree at the University of San Martín de Porres. In the thesis, the author presents the process of strategic management, policies, strategies and tactics to efficiently and economically manage human resources, until reaching the goals, objectives and mission, Thesis: "Service companies and continuous improvement";presented by Lizbeth Ramos Celis to opt for the Doctor of Administration Degree at the San Martín de Porres University. In this thesis, a diagnosis of the management of human, material and financial resources of service companies is made, a set of strategic tools are considered until achieving continuous improvement and competitiveness, thesis: "Corporate management applied to service companies"; presented by Juan Andrés García Neves to opt for the Doctor of Administration Degree at the Autonomous University of Mexico. In this thesis, the author develops the philosophy, principles, doctrine, process and other elements of corporate governance, which he proposes to be applied in service companies, as a way to improve the use of human, material and financial resources; as well as products and services for the population, Thesis : "Strategic Management and Business Sanitation";presented by Hugo Eduardo Jara Facundo to opt for the Doctor of Administration Degree at the Universidad Nacional Mayor de San Marcos. In this document the author says that the application of the instruments of strategic management, supported by a culture of values and with effective leadership, facilitates the effective management and competitiveness of institutions, Thesis : “Organizational strategies and administration in the National Police of Peru";presented by Juan Alberto Ramírez González to choose the degree of Doctor of Administration at the Universidad Nacional Federico Villarreal. In this document, the author mentions the great institutional interest in trying to know, understand and apply the most appropriate organizational strategies so that the institution becomes a leader in obtaining and using efficient, effective and economic human, material and financial resources; Thesis: "Good Government for the continuous improvement and competitiveness of State entities",presented by Bertha Vallejos Fernández to opt for the Doctor of Accounting Degree in the mention of Management Accounting at the Universidad Nacional Mayor de San Marcos. In this document, the author develops the philosophy, principles and doctrine of Good Governance and proposes them as an alternative for continuous improvement and competitiveness of State entities. Thesis: "Benchmarking: Strategy for continuous improvement"; presented by Roberto Fernández Rojas to opt for the Doctor of Administration Degree at the Autonomous University of Mexico. In this thesis, the author develops the philosophy, doctrine and methodology of benchmarking; It also develops the theoretical framework of the strategies and proposes benchmarking as a way to achieve continuous improvement. Thesis: "Prospective: a tool to improve and compete ”, presented by Armando Paredes Rivera to opt for the Doctor of Administration Degree at the Catholic University of Chile. In this thesis, the author develops the process of the theories of foresight, continuous improvement and the competitive strategy of Michael Porter and then proposes foresight as the tool of contemporary administration and finance to achieve business competitiveness.
4.2. PROBLEM STATEMENT
According to the research model to be developed, the problem has been identified in the lack of continuous improvement of mutual associations. This problem is configured in the lack of economy (high costs and minimum benefits), lack of efficiency (inadequate rationalization of resources), lack of effectiveness (lack of compliance with goals and objectives) and lack of competitiveness (as a consequence of the aforementioned).
Financial problems have also been identified. Mutual associations do not have an adequate financial capital structure; which means that they do not have the necessary financial resources to finance the working capital and capital goods that they need to function.
Mutual associations do not have an adequate investment structure, that is, working capital and capital goods; too many idle fixed assets that do not contribute to income have been identified. Sometimes these mutual associations have deficiencies in financial working capital, that is, in current assets, either due to the lack of availability of income from cash or cash equivalents, accounts receivable from associates and other deficiencies in this item of the balance sheet. general. The same situation happens with accounting working capital, that is, current assets minus current liabilities, is not enough to meet the entity's obligations.All of this is configured as a deficiency in the investment decisions of the financial management of the mutuals and therefore affects the lack of continuous improvement necessary to compete.
Mutuals do not formulate financial budgets (cash flows) that allow them to measure a priori the projected profitability they need to deliver to associates as social benefits or to be reinvested in the activities of the mutual. As long as any result they obtain cannot be measured, because there is no comparison instrument; Likewise, the results obtained are also not compared with entities of the same level and line of business. Nor do the mutuals make comparisons with the profitability obtained in previous years (historical profitability). All this is configured as a deficiency in the profitability decision, which affects the continuous institutional improvement.
Another important point that affects the development of mutuals is the lack of consideration of risks; they do not analyze internal risks, much less external or market risks. The internal risks include the lack of planning, organization, direction, coordination and control of the entity's resources; which have to be weighed to facilitate continuous business improvement. As for the unweighted external risks are fluctuations in the exchange rate, inflation, competition from the financial system, government measures, etc. all of which configures a deficiency in risk decisions that affects the continuous improvement of mutuals.
On the other hand, it has been determined that the mutual companies do not carry out the analysis and interpretation of the financial and economic information contained in the financial statements; therefore they do not have information on liquidity, management, solvency and profitability; neither of the evolution of investments and debts; income and expenses from one exercise to another. All this is configured as deficiencies in financial management that negatively affect the continuous improvement of mutuals.
4.3. PROBLEM FORMULATION
MAIN PROBLEM.
How does effective management facilitate the continuous improvement of mutuals in Peru?
SECONDARY PROBLEMS.
- How can the management process facilitate the efficiency of mutuals in Peru? What management strategies should be established to facilitate the effectiveness of mutuals in Peru? What managerial decisions can facilitate the competitiveness of mutuals in Peru ?
4.4. THEORETICAL FRAMEWORK
4.4.1. THEORIES OF EFFECTIVE MANAGEMENT.
Interpreting Koontz & O´Donnell (2004) effective management is related to compliance with the entity's actions, policies, goals, objectives, mission and vision.
It also adds, effective management is the process undertaken by one or more people to coordinate the work activities of other people in order to achieve high quality results that a person could not achieve on their own. Competitiveness comes into play in this framework, which is defined as the extent to which an entity, under free market conditions, is capable of producing goods and services that pass the market test, while maintaining or expanding real income from your employees and partners. Also in this framework, quality is conceived, which is the totality of the features and characteristics of a product or service that refer to its capacity to satisfy expressed or implicit needs.
Then continues, effective management is the set of actions that allow you to get the most out of the activities carried out by the entity.
It also establishes that effective management, is making the members of an entity work together with greater productivity, that they enjoy their work, that they develop their skills and abilities and that they are good representatives, presents a great challenge for the managers of the same.
Interpreting Gitman (1986), effective management includes the concretion of policies, through the application of strategies, tactics, processes, procedures, techniques and practices. A policy is not a legal document. It is an agreement based on the principles or guidelines of a key activity area of an organization. A policy expresses how the organization is doing about its work and how it runs it. Good policies express a fair and sensible way of dealing with issues. Whenever possible, no organization should change its policies often. The intention is to guide the work of an organization for a reasonable time. Once the policy becomes organizational practice and has been approved by the Board or by the institutional governance structure, it is uniting the entire organization.
For the Pacific Research Institute (2004), effective management is to administer and provide services for the fulfillment of goals and objectives, to provide information for decision-making, to monitor and control the collection of income, management accounts receivable, stocks, etc. The management includes planning, organization, direction and control. Planning is applied to clarify, expand and determine the objectives and courses of action to be taken; for forecasting; establish conditions and assumptions; 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. The organization is 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 management; provide facilities and other resources to staff; review the organization in light of the control results. The execution 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; 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. The control of activities, this phase is applied to compare the results with the plans in general; evaluate results against business planning and execution standards; devise effective means for measuring operations; make the measuring elements 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. In managerial practice, these stages of the process 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.Typically a manager is committed to many goals and can meet each one at different stages of the process.Typically a manager is committed to many goals and can meet each one at different stages of the process.
Interpreting Ross (2000), effective management has to do with obtaining resources, but also with good management. The key is how tasks are defined and distributed, how administrative links between units are defined, and what practices are established. Means must be created to monitor the strengths and weaknesses of the structures and processes. At the same time, the cultural and historical constraints that influence business administration must be taken into account.
For Van Horne (1995), effective management cannot be understood apart from financial management and less from economic management. This because the financial is practically the support that validates the logic in the business or business of the companies in their respective enclaves. Let us think that in order to achieve social objectives it will be necessary for them to guarantee financial stability. In the same way, decision-making concerning merely financial management in one way or another, directly or indirectly, in the short or long term, influences the general situations of these companies. Financial management is a process that involves the income and expenses attributable to the rational management of money, and consequently the (financial) profitability generated by it.This allows us to define the basic objective of financial management from two elements. That of generating resources or income (income generation) including those contributed by associates. And secondly, the efficiency and effectiveness (efforts and demands) in the control of financial resources to obtain acceptable and satisfactory levels of management. The first element includes aspects of the growth of companies that was elucidated after the financial crisis of the early 80s, and in a second stage with openness to unrelated third parties in the 90s. The discussions around this topic placed some boards of directors in controversy in front of the general managers of several of the organizations analyzed.This in the sense of what was the most appropriate way and in which markets should be captured and placed financial resources. With the second element, no discussions were raised regarding the efforts and demands in money management. This is indisputable and reinforced in this context by good management. There were conflicting views on the management of profitability levels and their impact on business purposes (correcting the imbalance in market power). The interest rates for money placements in associated entities and third parties versus the maximization of the profit in their placement; the relationship of the cost of credit versus the fulfillment of the business purpose.With the second element, no discussions were raised regarding the efforts and demands in money management. This is indisputable and reinforced in this context by good management. There were conflicting views on the management of profitability levels and their impact on business purposes (correcting the imbalance in market power). The interest rates for money placements in associated entities and third parties versus the maximization of the profit in their placement; the relationship of the cost of credit versus the fulfillment of the business purpose.With the second element, no discussions were raised regarding the efforts and demands in money management. This is indisputable and reinforced in this context by good management. There were conflicting views on the management of profitability levels and their impact on business purposes (correcting the imbalance in market power). The interest rates for money placements in associated entities and third parties versus the maximization of the profit in their placement; the relationship of the cost of credit versus the fulfillment of the business purpose.The interest rates for money placements in associated entities and third parties versus the maximization of the profit in their placement; the relationship of the cost of credit versus the fulfillment of the business purpose.The interest rates for money placements in associated entities and third parties versus the maximization of the profit in their placement; the relationship of the cost of credit versus the fulfillment of the business purpose.
4.4.2. THEORIES ON CONTINUOUS IMPROVEMENT OF MUTUALS IN PERU.
Interpreting Bahamonde (2000), a mutual association or mutual is a non-profit entity established under the principles of solidarity and mutual aid in which people voluntarily join to have access to services based on trust and confidence. reciprocity. The members of the mutual, called mutualists, contribute to the financing of the institution with a periodic fee. With the capital accumulated through the mutualists' fees, the institution offers its services to those members who need them. Some examples of services commonly offered today are the provision of illnesses and retirement plans through the social welfare mutuals or the mutual insurance companies for accidents at work and occupational diseases,entities that cover work accidents and collaborators in Social Security management.
The basic principles of mutuals are as follows: voluntary membership; democratic organization; institutional neutrality: political, religious, racial and union contribution according to the services to be received; social capitalization of surpluses; mutual and social education and training; integration for development.
The Greek Sunedries and Heredies and the medieval savings and guild associations are counted as antecedents of the mutuals. Modern mutual societies were born in the mid-eighteenth century in England where small groups of people made a commitment to jointly bear the expenses due to illness or burial of their members. The Rose Act of 1793 gave the first statute to mutual societies. In France, societés de sécours mutuels (mutual aid societies) were strongly established in the last half of the 19th century despite opposition from the state. In Germany, government and historicist intervention led employers to accept the kassen of workers. Other mutualist expressions have been credit unions that emerged between the beginning of the 19th century and the first decades of the 20th century in Europe,the mutuals in Argentina and some other places in Latin America, the credit unions in the United States.
Mutual members are related to cooperativism and to current micro-credit and ethical banking entities. The appearance of state social security raised fears for the future of mutual societies, but they have finally managed to complement and expand it.
On the other hand, Bahamonde (2000), points out that mutuals are economic units constituted as legal entities, whose purpose is to develop mutual aid activities in favor of their associates. These entities can achieve efficiency and effectiveness if they have effective management that guides them towards achieving their social goals and objectives.
Analyzing Flores (2004-b), mutuals are associations that have a stable organization of natural or legal persons, or both, that through a common activity pursues a non-profit purpose in favor of their associates. Said purpose may be for health, education, recreation and social welfare in general.
Interpreting Koontz & O´Donnell (2004) the continuous improvement of mutuals, aims to promote the economy, efficiency, effectiveness and competitiveness; in addition to the formalization and development itself, to increase your productivity and profitability.
On the other hand, Koontz & O'Donnell (2004), indicates that continuous improvement is a process and that it begins with planning that includes the selection of objectives, strategies, policies, programs and procedures. Planning is therefore decision-making, because it includes choosing one among several alternatives. The organization includes the establishment of an organizational and functional structure, through the determination of the activities required to achieve the goals of the entity and each of its parts, the grouping of these activities, the assignment of such groups of activities to a chief, the delegation of authority to carry them out, and the provision of the means for horizontal and vertical coordination of information and authority relations within the organization's structure.Sometimes all of these factors are included in the term organizational structure, other times they are called administrative authority relationships. In any case, the totality of such activities and the relationships of authority are what constitute the function of organization. Integration is the provision of personnel to the positions provided by the organizational structure. Therefore, it requires the definition of the workforce that will be necessary to achieve the objectives, and includes inventorying, evaluating and selecting the suitable candidates for such positions; compensating and training or otherwise developing both candidates and people who already occupy their positions in the organization to achieve the objectives and tasks effectively.
Johnson and Scholes (1999) indicate to achieve continuous improvement, in addition to adequate management, control must be considered as part of the effective management process, in this regard they indicate that control is the evaluation and correction of the activities of subordinates to ensure that what is done is in accordance with the plans. In this way, it measures performance in relation to goals and projects, shows where there are negative deviations and, by setting in motion the necessary actions to correct such deviations, contributes to ensuring compliance with the plans. Although planning must precede control, plans are not self-fulfilling. The plan guides the boss so that at the appropriate time he applies the resources that will be necessary to achieve specific goals.The activities are then measures to determine if they fit the planned action
Flores (2004-a) allows us to interpret that one will be faced with the continuous improvement of mutuals, when the State promotes the technological modernization of the institutional fabric of these entities and the development of the pension services market as supporting elements of a national system of continuous innovation. The State should promote, articulate social security at the level of non-profit entities. The state must promote mutual access to the financial market and the capital market, promoting the expansion, solidity and decentralization of these markets. The State must fully promote and articulate the financing of mutuals, diversifying, decentralizing and increasing the coverage of the supply of services in the financial and capital markets for the benefit of these entities.
Analyzing Pérez (2000), the continuous improvement of mutuals consists of creating, and then directing, a whole series of relationships between the entity, and its associates, workers, suppliers, banks and clients. The first step in creating the desired relationships is to set goals, discussing those goals you want to set with those who should achieve them. In setting these goals it should be such that the outcome can be approached in measurable terms. Any modification to them must have the appropriate means. Finally, it is necessary to test them continuously since their intention at a certain moment may not be feasible to achieve it.
According to Castin (1996), continuous improvement is a tool for increasing productivity that favors stable and consistent growth in all segments of a process. Continuous improvement ensures the stabilization of the process and the possibility of improvement. When there is growth and development in an organization or community, it is necessary the identification of all the processes and the measurable analysis of each step carried out. Some of the tools used include corrective, preventive actions and the analysis of satisfaction in the members or clients. It is the most effective way to improve quality and efficiency in organizations. In the case of companies, quality management systems, ISO standards and environmental assessment systems are used to achieve the quality objective.Continual improvement requires: Management support; Feedback and review of the steps in each process; Clarity in the responsibility of each act carried out; Power for the worker; and, Tangible way of measuring the results of each process. Continual improvement can be done as a result of scaling up services or as a proactive activity by someone carrying out a process. It is highly recommended that continuous improvement be seen as a sustainable and regular activity over time and not as a quick fix to a specific problem. For the improvement of any process several circumstances must occur: The original process must be well defined and documented; There should be several examples of similar processes;Those responsible for the process must be able to participate in any improvement discussion; An environment of transparency favors the flow of recommendations for improvement; Any process must be agreed, documented, communicated, and measured within a time frame that ensures its success. Continual improvement can generally be achieved by reducing complexity and potential points of failure by improving communication, automation, and tools, and by placing checkpoints and safeguards to protect quality in a process. In the framework of continuous improvement, the following tips should be taken into account: Keep it simple. (Keep it simple); If you enter wrong data, it will output wrong data (Garbage in garbage out. GIGO); We trust it, but we are going to verify it; And, if you can't measure it, you won't be able to manage it.
4.4.3. MUTUALIST ASSOCIATION OF TECHNICIANS AND SUB-OFFICERS OF THE PERU AIR FORCE (MUTUA FAP)
The Mutual Association of Technicians and NCOs FAP, is based on a solidarity system, whose base is in the association of people who share the same objectives, and whose main purpose is to meet the needs of those who make up the Association, which is an entity without profit, freely constituted by people inspired by solidarity. For this reason, at MUTUA its motto is “COMMONLY FOR FAMILY SECURITY”. Its supreme goal: THE ASSOCIATE, is the permanent concern and priority of management.
RULES OF THE MUTUAL FAP:
The rules that govern the MUTUA FAP are the following:
- Statute of the Mutual Association of Technicians and NCOs of the Peruvian Air Force. Regulations of Assemblies. Regulations of mutual aid and services (Effective As of February 15, 2004). Regulation of faults and sanctions of the Mutualist Association of Technicians and NCOs of the FAP. Regulation of the Electoral Board Regulation of Subsidiaries Regulation of the Council Of Delegates.
AID AND SERVICES OF THE MUTUAL FAP:
Social Security constitutes the raison d'être of the Association; it is based on the right to well-being and develops within a framework of equality, solidarity and efficiency; fulfills its purposes through a System of Mutual Aid and Services to which associates are entitled.
The MUTUA aims to generate profits and / or economic resources through the optimal investment of our available resources and efficient use of our competitive advantages, in order to provide well-being and quality of life, providing the best Aid and Services with opportunity and efficiency, increasingly minimizing the contribution that the Associate pays and on the other hand; increase the supervision and control of our assets, to safeguard their optimal, transparent and orderly use for the benefit of all the Associates that make up MUTUA.
Mutual aid:
Mutual Aid is the assistance provided by the Association based on a quota-benefit relationship system in accordance with the country's socioeconomic situation. The associate must be up-to-date in their Associative Fees and have their complete file, according to Article 13 of the Aid and Services Regulation (REAS). The active associate, upon approval of her admission by the Board of Directors, automatically acquires the right to assistance from the current mutual aid. (Art. 14º of the Aid and Services Regulation - REAS). These Aid, are delivered in a maximum of 30 minutes, as long as the established requirements are met and the verifications of the documentation delivered are carried out.
| AID | AMOUNT | REQUIREMENTS |
| FOR DEATH OF ASSOCIATE (AMFA - Declaratory Letter) | 9,000.00 | Death Certificate (ORIGINAL) |
| National Identity Document (DNI) of the Holder and requesting Family Member | ||
| BY HOLDER FUNERALS (AMFU) | 2,000.00 | Death Certificate (ORIGINAL) |
| Proof of Expenses | ||
| National Identity Document (DNI) of the Holder and requesting Family Member | ||
| EN VIDA (AMV)
(Paid from 40 years of Contributing Associate) |
1,200.00 | Request |
| National Identity Document (DNI) of the Holder | ||
| BY MATERNITY (AMM) | 1,000.00 | Children in Marriage: |
| Newborn Birth Certificate (ORIGINAL) | ||
| Having a Marriage Certificate in the Personal File | ||
| Children out of wedlock: | ||
| Newborn Birth Certificate (Original) | ||
| Previously have a Certified Divorce Judicial Resolution | ||
| In the case of single parents: | ||
| Newborn Birth Certificate (Original) | ||
| Child's Identity Care Card (TIA) | ||
| Mother's or Father's Birth Certificate (Original) | ||
| DUE TO PERMANENT TOTAL INVALIDITY (AMIT) | 2,000.00 | Medical report of a Hospital (must indicate the degree of disability) |
| CONADIS resolution. |
Mutual services:
Mutual Services are the benefits granted by the Association based on the economic contribution of the associates; The term to request the benefit is one hundred eighty (180) calendar days, counted from the date the right was generated. The active associate acquires the right to receive the benefits of the mutual services offered by the Association after three (3) months of registration and corresponding contributions (Art. 15 of the Aid and Services Regulation - REAS). These Services are delivered in a maximum of 30 minutes, as long as the established requirements are met and the verifications of the documentation delivered are carried out.
| BENEFITS | KIND | AMOUNT | REQUIREMENTS |
| HEALTH | HOSPITALIZATION | S /. 15.00 (daily up to 30 days) |
|
| OPERATION | S /. 125.00 (for a high risk operation) | ||
| FAMILY FUNERALS | PARENTS | S /. 3,000.00 |
|
| WIFE | S /. 3,000.00 | ||
| CHILDREN FROM 0 - 11 YEARS OLD | S /. 2,400.00 | ||
| CHILDREN FROM 11-25 YEARS OLD | S /. 3,000.00 | ||
| BY WITHDRAWAL | ACCORDING TO YEARS OF CONTRIBUTION AS AN ASSOCIATE | See table |
|
MUTUAL LINE OF CREDIT:
The Mutual Association provides you with the «Mutual Credit Line», up to a predetermined amount, establishing the following parameters:
- AMOUNT OF LACE.- They are the savings that each Associate has, credits up to S /. 1,000.00 nuevos soles do not require reserve. LIQUIDITY.- In this item, all types of income duly supported are considered, according to the degree of the requesting Associate and its Guarantors. contracted with the Association
Requirements:
- Be a skilled active associate. 2 Last Payment Tickets (original and copy) Copy of ID. Current Copy of the last electricity, water or telephone bill
4.4.4. COMPARATIVE ANALYSIS OF MUTUALS
COLOMBIA:
Definition: According to Decree 1480 of 1989, mutual associations are defined as legal entities under private law, not for profit, constituted freely and democratically by natural persons, inspired by solidarity, in order to provide reciprocal help against eventual risks. and meet their social security needs.
Mutualism principles: Mutualism is part of the solidarity economy that corresponds to the group of companies that organize to help by providing non-profit services. Each type of solidarity company has its own mission and its specific purposes that determine its mode of operation, and which constitute its principles. The principles that guide mutuals are derived from their historical evolution and the role they seek to fulfill in the future:
- Help in difficulties and educate for solidarity. Mutuals seek solutions to the risks of life, through mutual help and collaboration with the sufferer. Create a non-returnable common fund. The associates pay maintenance fees, to contribute to the mutual fund that is used to pay the aid and administration. Promote community self-management. Mutuals are managed by their owners or associates, who are both contributors and users. A mutual is a community business. Improving the human condition. Mutuals never promote war, violence or aggressiveness, but tolerance, solidarity, help, fraternity, love. They seek to promote goodness among humans, serve non-profit. It does not mean that all the services provided by mutuals have to be free.It is about maintaining a patrimony or common goods that are irrepartible and are used in services for associates. Recognize the dignity of man. Each person is worth as a human being without distinction of race, sex, wealth, social class or politics. In mutuals each associate has the same duties and rights. Support the worker and his family. Mutuals were created by workers, so they must promote work and help those who derive their livelihood from it, creating collective wealth. The surpluses that are obtained are not distributed but are used in common services that benefit all associates. Educate. The way to change the human being is by training him to develop his capacities, through honest work and service to his family and community. Making democracy.Mutualism recognizes human rights and promotes the participation of associates in the direction and supervision of the mutual, efficiency and honesty. That is, honesty and capacity in the directors of the mutuals for the management of common funds. Make a culture of risk forecasting. Life brings difficulties, and mutuals must raise awareness of the need to prevent them.
Characteristics: Every mutual association must have the following characteristics:
- That it work in accordance with the principles of autonomy, voluntary adherence, democratic participation, political, religious, ideological and racial neutrality, solidarity, mutual aid and integration. That it establish economic contributions to its associates for the provision of its services. That the heritage and The number of associates is variable and unlimited. That they permanently carry out mutual education activities. That they guarantee equal rights and obligations of the associates. That they are non-profit organizations, therefore: they establish the non-return of the contributions of the associates and the irrepartibility of the remaining assets in the event of liquidation and all their surpluses are destined to the provision of social services and the growth of reserves and funds. That their duration is indefinite.That it promote participation and integration with other entities whose purpose is to promote the integral development of man.
Objectives: The general objective of the mutual association is to provide reciprocal help against the risks and needs of existence, by providing social security services that ensure a pleasant life for people. A mutual can provide the following services: Medical and dental assistance; Pharmaceutical assistance; Insurance subsidies and intermediation; Saving; Credit; Cultural, educational, sports and tourist activities; Funeral aid; Other services that can be included within the scope of social security and that have as a goal the promotion and dignity of the human person.
The mutual will provide its services preferentially to its associates and beneficiaries, but may extend them to the unaffiliated public, always due to the social interest or collective welfare.
It should be borne in mind that mutuals must be managed as companies that are affordable by the membership fees, they must not produce losses. Therefore, they require very rigorous planning and administration, and each new service to be provided must undergo a prior feasibility study.
It is not easy from the beginning to assume all the services listed, the development of the mutual will show how to diversify and expand them.
The mutuals that currently function as funds for funeral aids, must take into account that the new services they establish must be paid for with increases in fees or with the surpluses that are generated. It is necessary to repeat that being non-profit does not mean that services must be given free or at a loss for the entity.
When the mutual is not able to offer a service directly, it can make agreements with entities of the same nature or in the cooperative sector.
The savings and credit service, as established in decree 1480/89, can only be provided to associates and observing the special provisions on the matter
ARGENTINA:
In Argentina, mutual associations will be governed throughout the nation's territory by the provisions of Law 20,321-Mutual Associations and by the regulations issued by the National Institute for Mutual Action. Mutual associations are those formed freely without profit by persons inspired by solidarity, with the aim of offering reciprocal help against eventual risks or contributing to their material and spiritual well-being, through a periodic contribution. Mutual associations must register with the National Registry of Mutual Societies after complying with the requirements established by the National Institute for Mutual Action. The inscription in the Registry accords the association the character of subject of law, with the scope that the Civil Code establishes for legal persons,being able to appeal before the National Court of Civil Appeals of the Federal Capital in the supposed case that said registration was denied.
Mutual benefits are those that, through the contribution or savings of their associates or any other lawful resource, are aimed at satisfying the needs of the members, whether through medical, pharmaceutical assistance, granting of subsidies, loans, insurance, construction and sale of housing, cultural, educational, sports and tourist promotion, provision of funeral services, as well as any other that aims to achieve material and spiritual well-being. Associates' savings can enjoy a benefit that stimulates their savings capacity.
The bylaws will be drawn up in the national language and must contain: a) The name of the entity, one of the following terms must be incorporated into it: mutual, mutual aid, mutuality, reciprocal protection or other similar; b) Address, purposes and social objectives; c) The resources it will have for the development of its activities; d) The categories of partners, their rights and obligations; e) The way to establish quotas and other social contributions; f) The composition of the governing and supervisory bodies, their powers, duties, duration of their mandates and form of election; g) The conditions for calling, functioning and powers of ordinary and extraordinary assemblies; h) Closing date of the fiscal years, which may not exceed one year.
The social statute will determine the conditions that people must meet to enter the association, related to their profession, trade, employment, nationality, age, sex or other circumstances that do not affect the basic principles of mutualism, the introduction of clauses that are prohibited. They restrict the incorporation of Argentines, as well as placing them in inferior conditions in relation to those of another nationality. No differences of creeds, races or ideologies can be established. The categories of partners will be established by the mutual associations, within the following: a) Assets: they will be persons of visible existence, over 21 years of age who meet the requirements of the bylaws for this category, who will have the right to choose and integrate the governing bodies;b) Members: they will be persons of visible existence, over 21 years of age who meet the requirements of the bylaws for this category and legal persons, not being able to choose or integrate the governing bodies; c) Participants: the father, mother, spouse, unmarried daughters, children under 21 and unmarried sisters of the active partner, who will enjoy social services in the manner determined by the statute, without the right to participate in the assemblies or to elect nor be chosen.children under the age of 21 and unmarried sisters of the active member, who will enjoy social services in the manner determined by the statute, without the right to participate in the assemblies or to elect or be elected.children under the age of 21 and unmarried sisters of the active member, who will enjoy social services in the manner determined by the statute, without the right to participate in the assemblies or to elect or be elected.
4.4.5. CONCEPTUALIZATIONS RELATED TO THE INVESTIGATION:
Association: The association is a stable organization of natural or legal persons, or both, that through a common activity pursues a non-profit purpose.
Association statute: The statute must be established by public deed, except as otherwise provided by law.
Content of the statute: The statute of the association must express: The denomination, duration and domicile; the ends; the assets that make up the social heritage; the constitution and operation of the general assembly of associates, board of directors and other organs of the association; the conditions for the admission, resignation and exclusion of its members; the rights and duties of associates; the requirements for its modification; the rules for the dissolution and liquidation of the association and those relating to the final destination of its assets; and, the other pacts and conditions that are established.
Association books: Every association must have an up-to-date registry book that shows the name, activity, address and date of admission of each of its members, indicating those who hold positions of administration or representation. The association must also have books of minutes of the sessions of the general assembly and of the board of directors which contain the agreements adopted. The books referred to in this article are kept with the formalities of law, under the responsibility of the president of the board of directors of the association and in accordance with the requirements established by the statute.
General Assembly: The general assembly is the supreme body of the association. The general meeting is called by the president of the board of directors of the association, in the cases provided for in the statute, when the board of directors agrees or when requested by no less than one-tenth of the members. If the request of these is not attended within fifteen days of being presented, or is denied, the call is made by the judge of first instance of the residence of the association, at the request of the same associates. The request is processed as a summary process. The judge, if he supports the request, orders that the convocation be made according to the statute, indicating the place, day, time of the meeting, its purpose, who will preside over it and the notary who certifies the agreements.
Powers of the General Assembly: The general assembly elects the people who make up the board of directors, approves the accounts and balance sheets, decides on the modification of the statute, the dissolution of the association and other matters that are not the competence of other bodies.
Quorum for the adoption of resolutions: For the validity of the general assembly meetings, it is required, on first call, the attendance of more than half of the associates. On second call, the presence of any number of associates is sufficient. The agreements are adopted with the vote of more than half of the concurring members. In order to modify the statute or to dissolve the association, the attendance of more than half of the associates is required on first call. The agreements are adopted with the vote of more than half of the concurring members. On second call, the agreements are adopted with the associates who attend and who represent no less than one tenth. Associates may be represented at a general meeting by another person. The statute may provide that the representative be another associate.Representation is granted by public deed. It can also be conferred by other written means and only on a special basis for each assembly.
Voting rights: No associate has the right to more than one vote.
Very personal character of the quality of the associate: The quality of associate is inherent to the person and not transferable, unless the statute allows it.
Resignation of associates: The resignation of associates must be made in writing.
Payment of quotas due: The resigning associates, the excluded and the successors of the dead associates are obliged to pay the quotas that they have stopped paying, and cannot demand the reimbursement of their contributions.
Legal challenge of agreements: Every associate has the right to judicially challenge agreements that violate legal or statutory provisions. The challenging actions must be exercised within a period of no more than sixty days from the date of the agreement. They can be filed by the assistants, if they have recorded their opposition to the agreement in the minutes, by the non-concurrent associates and by those who have been illegitimately deprived of casting their vote. If the agreement is registrable in the registry, the challenge can be filed within thirty days from the date the registration took place. Any associate can intervene in the trial, at her expense, to defend the validity of the agreement. The challenge is sued before the Civil Judge of the residence of the association and is processed as an abbreviated process.
Responsibility of managers: Associates who hold managerial positions are responsible to the association in accordance with the rules of representation, except those who have not participated in the act causing the damage or who record their opposition.
Full dissolution: The association is fully dissolved when it cannot function according to its statute.
Dissolution by liquidation: The Association is dissolved by liquidation, as agreed by its respective Board of Creditors in accordance with the law of the matter. In the event of losses of more than two thirds of the patrimony, the Board of Directors must request the insolvency declaration of the association, in accordance with the law of the matter and under responsibility before the creditors for the damages and losses that result from the omission.
Mutualism:
Mutuals are associations of people who come together to help each other. Mutuality is a concrete and organic expression of foresight. In its different forms it is based on the reciprocity of services so that the risks, when distributed over the largest number of associates, minimize the effects of each one of them. Mutuality constitutes, in each nation, one of the human complements of the political statute. Born from the feeling of common miseries that bring man closer to his fellow men and tends to give each member the protection that he demands for himself and his own against the dangers inherent in the human being. Thanks to a voluntarily signed mutual agreement, its members, naturally and socially unequal in strength, all become, in relation to the objectives, equal and solidary by convention and right.Mutualism is based on the dogma of tolerance and solidarity and that can unite people of all classes and opinions as nuanced based on the most subtle affinities and the most varied social needs, without altering at any time their personal ideal.
In the 2nd. National Congress of Mutual Association of Peru, Arrival in the first conclusion: We understand by Mutualism; as the non-profit mutual aid system, based on a fraternal spirit of solidarity and reciprocity, both in rights and duties of its members and is intended to address or minimize eventual risks and common needs.
Mutual Association:
The Mutual Association is an autonomous civil organization made up of the free association of its members, which has legal personality under private law and its profit aims. Its main purpose is social security, as well as the human development, education and well-being that are sought based on the mutual aid provided by its members.
Role of Mutualism in Peru:
Mutualism in Peru is made up of around twenty associations, which group together a population of 300,000 regular members and benefit a population of 1,500,000 Peruvians. Mutualism, supplements the state or complements the Peruvian state in the fundamental role of providing basic social assistance services to people with fewer economic resources.
Legal framework of mutual associations:
They function as non-profit civil associations, within the framework of the new Civil Code (Articles 80 to 98).
Brief Historical Review of mutualism:
Mutualism is known to have occurred since the appearance of man on the surface of the earth and this instinctive attitude in its beginning with the passage of time has evolved to become a socio-economic doctrine, based on its own principles and rules of conduct. They will lead to the institutionalization of an organization of a non-profit socio-economic welfare nature, whose goals are to achieve human solidarity. The economic and social crisis in Peru in 1,800, caused the infiltration of some international organizations in the country. The first to be established was Mutualism with its principles of mutual aid and solidarity, promoted by a group of Catholic militants, who from 1935 became “Catholic Action and in 1,955 are organized as a political group "Christian Democracy". The characteristic of Peruvian mutualism is reduced to joint protection with a group of dependent workers who, by grouping their individual efforts, try to respond to certain specific needs, from financing the funeral to bury dead colleagues, to pressure from the State to get protectionist measures of the activity carried out. Mutualism consequently tries to generate a process of mutual aid among its members and they called themselves “Aid or Mutual Aid Societies”.They try to respond to certain specific needs, from financing the funeral to bury dead colleagues, to pressure from the State to obtain protectionist measures from the activity carried out. Mutualism consequently tries to generate a process of mutual aid among its members and they called themselves “Aid or Mutual Aid Societies”.They try to respond to certain specific needs, from financing the funeral to bury dead colleagues, to pressure from the State to obtain protectionist measures from the activity carried out. Mutualism consequently tries to generate a process of mutual aid among its members and they called themselves “Aid or Mutual Aid Societies”.
Mutualism Perspectives in Peru:
MUTUALISM, in the light of experiences in Europe and America, is an alternative and response to the state's inaction and social insensitivity to improve the quality of life and improve social welfare conditions for large sectors of human groups with scarce economic resources, consistent with its philosophy of "REAL EQUALITY OF OPPORTUNITIES" under the principles of Solidarity and Reciprocity. The mutualists and participants gathered at the "IV National Congress" analyzed the internal environment of the organizations and the future; the external environment, integration to be better and stronger, training as a fundamental basis for developing organizations, a stable and promoting legal framework, the reality of a globalized world, where strong and vigorous mutualism is in force, was also analyzed.
Mutualism is based on the dogma of tolerance and solidarity and that can unite people of all classes and opinions as nuanced according to the most subtle affinities and the most varied social needs, without altering at any time their personal ideal.
Mutualism in Europe, Africa, America and Peru:
Mutualism in Peru is not an isolated mutual aid system, let alone in decline. Those who know national Mutualism know that they are immersed in a world system, noble and of great importance, not only in economic activity, but rather in the social-welfare sector. In Europe, Africa and America the International Association of Mutuality, has a very important role, currently has 56 years of life. It was founded in the city of Paris, France, on January 27, 1950, the assembly approved its statutes, whose pages read the following text: “Mutuality constitutes, in each nation, one of the human complements of the political statute. Born from the feeling of common miseries that bring man closer to his fellow man,it tends to give each member the protection it demands for itself and its own against the dangers inherent in the human being. Thanks to a voluntarily signed mutual agreement, its members, naturally and socially unequal in strength, all become, in relation to the stated objectives, equal and united by convention and right.
Based on the dogma of tolerance and solidarity, it can both carry out all classes and opinions and qualify itself according to the most subtle affinities and the most varied social needs, without altering its ideal at any time.
Due to his secular experience, the reliable basis of modern social laws, he is capable of both assisting and serving and completing them; however, it is different in the sense that it always adds to the technical solidarity of its members the nobility of fraternal feelings.
Decidedly free and independent, it is for everyone the school of mutual aid, responsibilities, civility and true democracy.
Mutualism is the non-profit mutual aid system, based on a fraternal spirit of solidarity and reciprocity, both in rights and duties of its members and is intended to address or minimize eventual risks and common needs. Doctrine arrived at as a result of the first conclusion of the 2nd. National Congress of Mutual Association of Peru.
Mutualism characteristics:
- The primacy of man and of the social object over capital, all are companies of people. Voluntary and open adherence, as well as democratic control is the basis on the part of its members. The conjunction of the interests of members, users and / or of general interest.
4.5. JUSTIFICATION AND IMPORTANCE OF THE INVESTIGATION
4.5.1. METHODOLOGICAL JUSTIFICATION
In this work the scientific methodology will be applied; which will consist of identifying the problem, and after analyzing the theories, formulating solutions through the hypothesis; as well as identifying the objectives that guide the research. All this by applying all the corresponding methodological elements.
4.5.2. THEORETICAL JUSTIFICATION
The lack of continuous improvement of the mutuals requires the corresponding solution, the same that comes through the application of an effective management model that has normative documents, policies, strategies, actions, goals, objectives, evaluations and everything else that affects in the improvement that these types of entities require.
Mutuals that have an adequate effective management model have carried out the planning, organization, direction, coordination and control of their activities and resources, guiding them towards achieving economy, efficiency, effectiveness, competitiveness and therefore continuous improvement.
The basis for achieving mutual competitiveness starts from proper institutional management. As part of this management, human resources management, financial resources management and material resources management of mutuals are included.
Effective management guides mutuals to achieve their institutional goals, objectives, mission, and vision.
Effective management makes informed decisions about the entity's benefits, results and costs incurred, goals and objectives, changes in processes and procedures; Social security market shares, change of business and other related activities.
Effective management has to do with the legal, financial, labor, tax, accounting and other aspects of mutuals, so that they carry out their activities aimed at continuous improvement.
Continual improvement of mutuals will occur when they have mechanisms for facilitating and promoting institutional association, the promotion of mutual services and information; all of which can be positively directed with adequate institutional management that carries out the planning of activities and resources, establishes a structural and functional organization that allows the activities of the institutional turn; the most appropriate decisions are made by the management; all the elements are coordinated and the resources are continuously controlled.
4.5.3. PRACTICAL JUSTIFICATION
This work may be used as an effective management model for the continuous improvement of mutuals.
4.5.4. IMPORTANCE
It is important because it will allow the knowledge and experiences of mutuals in Peru to be captured. Also because it will allow applying the scientific research process. Also because it will make important contributions to the non-profit institutional sector.
V. OBJECTIVES OF THE INVESTIGATION
5.1. OVERALL OBJECTIVE
Determine the form that effective management will use to facilitate the continuous improvement of mutuals in Peru.
5.2. SECONDARY OBJECTIVES
- Determine the management process that will facilitate the efficiency of mutuals in Peru. Establish management strategies that will facilitate the effectiveness of mutuals in Peru. Define managerial decisions that will facilitate the competitiveness of mutuals in Peru.
SAW. HYPOTHESIS OF THE INVESTIGATION
6.1. MAIN HYPOTHESIS
Effective management has a favorable impact on the continuous improvement of mutuals in Peru, through the application of a process, definition of strategies and well-informed decision-making.
6.2. SECONDARY HYPOTHESES
- The management process facilitates the efficiency of mutuals in Peru, through the planning, organization, direction and control of activities and resources. Management strategies facilitate the effectiveness of mutuals in Peru. Management decisions on economy, efficiency and effectiveness facilitate the competitiveness of mutuals in Peru.
6.3. VARIABLES AND VARIABLES AND INDICATORS OF THE INVESTIGATION
Independent variable:
X = effective management
Indicators:
X1 = Management process
X2 = Management strategies
X3 = Management decision making
Dependent variable
Y = Continual improvement of mutuals in Peru.
Indicators:
Y1 = Efficiency
Y2 = Effectiveness
Y3 = Competitiveness
Intervening Variable
Z = MUTUAL FAP.
Indicators:
Z1 = Organization
Z2 = Address
Z3 = Control
VII. METHODOLOGY
7.1. TYPE AND LEVEL OF INVESTIGATION
7.1.1. KIND
This is an applied research, since effective management may be used by mutuals in Peru to have continuous improvement in their activities, processes and institutional procedures.
7.1.2. LEVEL
Taking as a reference the nature of the variables, this will be an investigation of the descriptive-explanatory-correlational level; since it will describe the effective management and the continuous improvement of the mutuals, then it will explain how the effective management facilitates the continuous improvement of the mutuals and finally will correlate their application to other types of similar entities such as cooperatives, non-governmental organizations, etc.
7.2. METHOD AND DESIGN OF THE INVESTIGATION
7.2.1. METHOD
Descriptive. This method will describe all aspects of effective management and how to achieve continuous improvement of mutuals in Peru.
Inductive. It will be used to infer the information of effective management in the continuous improvement of mutuals; as well as to infer the results of the sample in the population and draw the corresponding conclusions.
7.2.2. DESIGN
Design is the plan or strategy that will be developed to obtain the information that the investigation requires.
The design to be applied is Non-Experimental, Transectional or transversal, Descriptive, Correlational-causal.
Non-experimental design is defined as research that will be carried out without deliberately manipulating variables. In this design, phenomena will be observed as they occur in their natural context, and then analyzed.
The Transsectional or cross-sectional research design will consist of data collection. Its purpose is to describe the variables and analyze their incidence and interrelation at a given moment.
The descriptive transectional design will aim to investigate the incidence and the values in which the research variables were manifested.
The correlative-causal Transectional research design will serve to relate between two or more categories, concepts or variables at a given moment. These will also be descriptions, but not individual categories, concepts, objects, or variables, but rather their purely correlational or causal relationships.
7.3. POPULATION AND SAMPLE
7.3.1. POPULATION
The population to be investigated is made up of managers, associates, officials and workers of the mutuals of Metropolitan Lima.
7.3.2. SHOWS
To define the sample size, simple random sampling has been used and the statistical formula for populations less than 100,000 has been applied.
| 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. In this case 135 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 0.09 or less. In this case 0.05 has been taken |
Substituting:
n = (0.5 x 0.5 x (1.96) 2 x 135) / (((0.05) 2 x 134) + (0.5 x 0.5 x (1.96) 2))
n = 100
7.4. TECHNIQUES AND INSTRUMENTS
7.4.1. TECHNIQUES
The research will allow the following techniques to be applied:
- Observation, documentary analysis, survey
7.4.2. INSTRUMENTS
The instruments to be used are the following:
- Observation Guide Documentary Analysis Guide Questionnaires
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
GOODS
SUBTOTAL 1 1,750.00 |
SERVICES
SUBTOTAL 2 2,700.00 |
| SUMMARY
SUBTOTAL 1 1,750.00 SUBTOTAL 2 2, 700.00 TOTAL 4,450.00 |
X. BIBLIOGRAPHIC REFERENCES
- ANDRADE, Simón (1990) Development planning. Lime. Edition by the author. BAHAMONDE Espejo, Hernando (2000) Practical Theoretical Manual to establish a company. Lime. Editorial San Marcos.BELLIDO S. Pedro (1989) Financial Administration. Lime. Editorial Técnico Científica SA.BREALEY Richard A. (1998) Principles of Corporate Finance. Madrid. IMPRESA.CASTIN Farrero, José María (1996) Financial management in the company. Santa Fe de Bogotá - Colombia. Editorial Continental.COLLAZOS C. Jesús (2000) Investment and Project Financing. Lime. Editorial San Marcos.DÍAZ Bertha and Carlos, Jungbluth (1999) Total quality in the Peruvian company. Lime. Editorial Development Fund of the University of Lima.FERNÁNDEZ Bau, Carlos (1999) Financial Management in medium and small companies. Santa Fe de Bogotá - Colombia. Continental Editorial.FLORES Soria, Jaime (2004-a) Financial Management: Theory and Practice. Lime. CECOF Asesores.FLORES Soria, Jaime (2004-b) Financial Administration: Theory and Practice. Lime. CECOF Asesores.GITMAN Lawrence J. (1986) Fundamentals of Financial Management. Mexico. Harper & Row Latinoamericana.GÓMEZ Bravo, Luis (2006) Continuous Improvement. Havana. University of Havana - Cuba. EL PACÍFICO RESEARCH INSTITUTE (2004) Financial Management and Direction. Lime. Pacific Editors.JOHNSON Gerry and Scholes, Kevan. (1999) Strategic Management. Madrid: Prentice May International Ltd.KOONTZ / O'Donnell (1990) Modern Administration Course- An analysis of systems and contingencies of administrative functions. Mexico. Lithographic Ingramex SAPÉREZ Figueroa E. (2000) Small Business Organization and Administration. Lime.Editing by the author. Third Edition.RODRÍGUEZ, Leonardo (1997) Small business planning and management. Mexico. Editorial Continental SA.ROSS Stephen A (2000) Corporate Finance. Mexico. IRWIN.VAN HORNE, James (1980) Foundations of Financial Management. Mexico. Compañía Editorial Continental SA de CV.VAN HORNE, James (1995) Financial Administration. Mexico. Compañía Editorial Continental SA de CV.WESTON J. Fred (1990) Finanzas. Bogotá. The Ateneo Editorial bookshop.Compañía Editorial Continental SA de CV.WESTON J. Fred (1990) Finanzas. Bogotá. The Ateneo Editorial bookshop.Compañía Editorial Continental SA de CV.WESTON J. Fred (1990) Finanzas. Bogotá. The Ateneo Editorial bookshop.
ANNEXES.
ANNEX No. 2: CONSISTENCY MATRIX
“EFFECTIVE MANAGEMENT FOR THE CONTINUOUS IMPROVEMENT OF MUTUALS IN PERU. THE MUTUAL FAP EXPERIENCE-PERIOD 2005-UNTIL THE PRESENT ”
| PROBLEM | OBJECTIVES | HYPOTHESIS | VARIABLES AND INDICATORS | METHODOLOGY |
|
PRINCIPAL. How does effective management facilitate the continuous improvement of mutuals in Peru? SECONDARY. 1) How can the management process facilitate the efficiency of mutuals in Peru? 2) What management strategies should be established to facilitate the effectiveness of mutuals in Peru? 3) What managerial decisions can facilitate the competitiveness of mutuals in Peru? |
OVERALL OBJECTIVE
Determine the form that effective management will use to facilitate the continuous improvement of mutuals in Peru. SECONDARY OBJECTIVES 1) Determine the management process that will facilitate the efficiency of mutuals in Peru. 2) Establish management strategies that will facilitate the effectiveness of mutuals in Peru. 3) Define management decisions that will facilitate the competitiveness of mutuals in Peru. |
MAIN HYPOTHESIS
Effective management has a favorable impact on the continuous improvement of mutuals in Peru, through the application of a process, definition of strategies and well-informed decision-making. SECONDARY HYPOTHESIS 1) The management process facilitates the efficiency of mutuals in Peru, through the planning, organization, direction and control of activities and resources. 2) Management strategies facilitate the effectiveness of mutuals in Peru. 3) Management decisions about economy, efficiency and effectiveness facilitate the competitiveness of mutuals in Peru. |
Independent variable: X = effective management Indicators: X1 = Management process X2 = Management strategies X3 = Management decision making Dependent variable Y = Continual improvement of mutuals in Peru. Indicators: Y1 = Efficiency Y2 = Effectiveness Y3 = Competitiveness Intervening Variable Z = MUTUAL FAP. Indicators: Z1 = Organization Z2 = Address Z3 = Control |
Kind of investigation:
Applied. Research level: Descriptive and explanatory Population: The population will be made up of managers, associates, officials and workers of the mutuals of Metropolitan Lima. Shows: It will be made up of 100 people among managers, associates, officials and workers of the MUTUA FAP Methods: Descriptive and inductive. |
ANNEX No. 3:
POLL:
Below is the Questionnaire corresponding to the research work called: “EFFECTIVE MANAGEMENT FOR THE CONTINUOUS IMPROVEMENT OF MUTUALS IN PERU. THE EXPERIENCE OF MUTUA FAP- PERIOD 2005-UNTIL THE PRESENT ”, whose author is XXX.
Please mark with an cross (X) the alternative that in your opinion answers the question being asked. Your support is appreciated in advance.
QUESTIONS ABOUT EFFECTIVE MANAGEMENT:
| NR | ALTERNATIVES | YES | NO | N / R |
| one | Is effective management the process that allows planning, organizing, directing, coordinating and controlling mutual processes, activities and resources ? | |||
| two | Does effective management consist of managing human, material and financial resources to obtain productivity in mutuals? | |||
| 3 | Does effective management help to obtain the sources of financing that will be used in the investments, so that by weighing the risks, the profitability that the mutual companies seek is obtained ? | |||
| 4 | Does effective management allow mutuals to dispose of the financial working capital and capital goods necessary to carry out their business or activity ? | |||
| 5 | Does effective management allow mutual companies to have financial capital, that is, their own financing and that of third parties to make temporary and permanent investments and generate profitability ? | |||
| 6 | Does effective management direct the economy, administration, finance and accounting of mutuals ? | |||
| 7 | Does effective management have policies, strategies, tactics, actions, processes and procedures to guide mutuals in a process of continuous improvement ? | |||
| 8 | Does effective management have the necessary elements to adequately manage mutual and financial risks? | |||
| 9 | Does effective management help to achieve economy, efficiency and effectiveness in mutual activities? | |||
| 10 | Is effective management a tool that facilitates the continuous improvement of mutuals in Peru? |
QUESTIONS ABOUT: CONTINUOUS IMPROVEMENT OF MUTUALS IN PERU:
| NR | ALTERNATIVES | YES | NO | N / R |
| eleven | Is the continuous improvement of mutuals a process that allows achieving the goals and objectives ? | |||
| 12 | Is the continuous improvement of mutuals, the set of elements properly interwoven so that the company has economy, efficiency, effectiveness and competitiveness ? | |||
| 13 | Does continuous improvement seek that mutuals obtain the resources at the lowest costs and get the most out of them ? | |||
| 14 | Does continuous improvement seek that mutuals achieve the institutional mission and vision ? | |||
| fifteen | Does the continuous improvement of mutuals include growth in operations and processes ? | |||
| 16 | Is the continuous improvement of mutuals based on the planning, organization, direction, coordination and control of financial and administrative operations? | |||
| 17 | Is it possible that an effective management model facilitates the formulation of strategies and decision making facilitating the continuous improvement of mutuals? | |||
| 18 | The managerial process, through planning, organization, direction, coordination and control; will facilitate the effectiveness of mutuals? | |||
| 19 | The decisions on economy, efficiency, effectiveness and competitiveness; Will they facilitate the continuous improvement of mutuals? | |||
| twenty | Is it possible to achieve continuous improvement of mutuals, based on effective management? |
Koontz / O'Donnell (1990) Modern Administration Course- An analysis of systems and contingencies of administrative functions. Mexico. Lithographic Ingramex SA
GITMAN Lawrence J. (1986) Foundations of Financial Management. Mexico. Harper & Row Latinoamericana.
El Pacífico Research Institute (2004) Financial Management and Direction. Lime. Pacific Editors.
Ross Stephen A (2000) Corporate Finance. Mexico. IRWIN.
Van Horne, James (1995) Financial Administration. Mexico. Compañía Editorial Continental SA de CV.
Bahamonde Espejo, Hernando (2000) Practical Theoretical Manual for setting up a company. Lime. Editorial San Marcos.
Bahamonde Espejo, Hernando (2000) Practical Theoretical Manual for setting up a company. Lime. Editorial San Marcos.
Flores Soria, Jaime (2004-b) Financial Administration: Theory and Practice. Lime. CECOF Asesores.
Koontz / O'Donnell (1990) Modern Administration Course- An analysis of systems and contingencies of administrative functions. Mexico. Lithographic Ingramex SA
Koontz / O'Donnell (1990) Modern Administration Course- An analysis of systems and contingencies of administrative functions. Mexico. Lithographic Ingramex SA
Johnson Gerry and Scholes, Kevan. (1999) Strategic Management. Madrid: Prentice May International Ltd.
Flores Soria, Jaime (2004-a) Financial Management: Theory and Practice. Lime. CECOF Asesores.
Pérez Figueroa E. (2000) Small Business Organization and Administration. Lime. Editing by the author. Third edition.
Castin Farrero, José María (1996) Financial management in the company. Santa Fe de Bogotá - Colombia. Continental Editorial.
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