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The institutional mission as an end in the organizations of Peru

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Playing Koontz & O'Donnell (2012); The institutional mission is the formulation of the purposes of the entity that distinguishes it from other entities in terms of covering its operations, its products, its areas of influence and the human talent that supports the achievement of these purposes.

The institutional mission is the activity to which the organization is dedicated, the needs that its products and services cover, the market in which the institution develops, and the public image of the institution or organization. Examples of mission are: i) To meet the energy needs of society, providing its customers with quality services and products that respect the environment, its shareholders increasing and sustainable profitability and its employees the possibility of developing their professional skills; ii) Transform knowledge into value for the benefit of our clients, our people and the capital markets; iii) We are a global, diverse family with a proud heritage, passionately committed to providing exceptional products and services. In administrative technique,To precisely define the Mission of the organization, the following questions must be answered: Why does the organization exist? What is its business? What are your objectives ?; What are your products or services ?; Who are your customers ?; What is your responsibility and rights towards your collaborators?

The institutional mission, is the formal expression of the reason for being of the public institution, evokes the search and definition of the philosophical principles and the deepest values ​​that inspire the organization and justify its existence in society, it will become the creed of the Entity and its role will be to integrate all the management elements around itself.

When formulating the contents that are expressed in the mission, the Entity must mark its achievable future, with a warm and stimulating language, with the dual purpose of motivating the Entity's members and inspiring their action, and arousing external feelings of admiration and appreciation for the organization and when formulating that it corresponds to a process of reflection and change that involves active participation in the identification and construction of the essential approaches that are part of the mission. Although the mission expresses the purpose of the Entity, it does so in general terms; For this reason, it is necessary to specify the main results that it expects from itself, expressing them as general objectives, which will constitute one of the most important components of the management platform.

Playing Robbins & Coulter (2012) coincides with Steiner (2011); when they indicate that the basis for achieving the institutional mission is to achieve the institutional objectives that are the set of claims to be achieved in relation to the growth, positioning, profitability, survival or development of the organization or strategic unit, expressed qualitatively, as a result mainly, of the strategic analysis, of the vision of the future and of the creativity of the strategists.

Taking into account that the strategic planning process begins with the clear, exact and precise establishment of the mission of the institution or organization, it is essential that the planners (among which are, institutions, executives and marketers) know before, which It is the definition of mission, with the purpose that they have the basic foundation to start the elaboration of a mission that is capable of moving people to be an active part of what will be the reason for being of the institution or organization.

The institutional mission is what the institution intends to do and for whom it is going to do it. It is the reason for its existence, it gives meaning and orientation to the activities of the institution; It is what is intended to achieve the satisfaction of captive customers, potential customers, staff, competitors and the community in general.

The institutional mission is the purpose of an organization; which is a function of five elements: (1) the history of the organization; (2) the current preferences of management and / or owners; (3) environmental considerations; (4) the resources of the organization; and (5) their distinctive capabilities. Likewise, the mission is the purpose intended by an institution or the definition of the role that it wishes to fulfill in its environment or in the social system in which it operates, and which, in reality or allegedly, is its reason for being.

Interpreting Sallenave (2010); The institutional mission is the motive, purpose, end or rationale for the existence of an institution or organization because it defines: 1) what it intends to accomplish in its environment or social system in which it operates, 2) what it intends to do, and 3) who is going to do it for; and is influenced at specific times by some elements such as: the history of the organization, the preferences of management and / or owners, external factors or the environment, available resources, and their distinctive capabilities. The mission is equivalent to explicitly stating the reason for the existence of the budget statement, it must reflect what it is, making direct allusion to the general and specific function that it fulfills as a management entity.

The mission statement should respond to who we are, what we seek, what we do and for whom we work.

INSTITUTIONAL GOALS:

Chiavenato (2012), institutional goals are the intermediate result that you want to achieve in a given time. For a specific objective to be achieved, it must be divided into closer goals. Each goal must be very specific and measurable.

Goals are specific purposes, expressed in quantitative form, it serves as a guide for decisions, activities and actions carried out by the organization, also a sub-objective and the goals depend on the objectives. You can get what you want by achieving your goals. But first you need to set some goals.

Goals are a plan to accomplish anything from washing your car this weekend to taking a trip around the world one day. Without goals, we would be lost. Goals can be simple or complex, long or short. If you don't have a plan - not even a path to take to get to the store today, for example - you may never get there. You may just wander aimlessly and never find the store. If you plan ahead, you will succeed.

Goals can be related to anything - your family, your careers, or your hobbies. They provide a plan of action that you want to achieve. They also save time. As you make decisions in life, you can use your goals to help you. Why do we need goals? They help us get what we want in life. You may not know what you want yet, and that's okay. But sitting down and making a list of goals can help you figure out what it is that you want. Goals should be your goals, not someone else's. You can set a goal and not reach it. That's fine. Perhaps his goal was not realistic. Now you can modify it and try again to reach it. Perhaps you or your priorities have changed. You can change and modify your goals as you and the world around you change.By nature we set goals. We can't live without them, at least not for long. So, if you haven't set your goals yet, don't delay. The goal is not so important, but the fact of having it. Some people manage to continually postpone what they would like to do in life. Not entirely sure that the goal they have in mind is the best one for them, they never do anything!

According to Koontz & O'Donnell (2012), precession is the principle by which, by seeking a goal, we invariably get much more. The important thing is not just the fact of reaching the goal, but learning and perfecting ourselves in the process. The achievements you make by pursuing your goals are of no great importance. What really matters is what you became. When you strive for a goal, it pays to remember how things work on this planet. Nothing moves in a straight line. No goal is reached without first having overcome various obstacles. Obstacles are part of this world. Unfortunately, certain people pretend to progress regardless of this situation. Successful people are not that bright, nor that special, nor that talented. You just understand how things workand they know that personal progress has to occur in accordance with the principles that govern everything that exists around them. They understand that the achievement of our goals is due to continually correcting ourselves. We go off course, correct and get back in the right direction. If you have clear goals in your mind, your thoughts will help you reach them. If you don't have goals, your thoughts will still lead you to what you think about the most. Your mind will project you in the direction of your dominant thoughts, assuming that your dominant thoughts are your goals. Write your goals; Even though we know that lists work, very few of us use them to order our lives. In the most important event of all, life,Most people wander around without the slightest intention of making a list of what they want, and yes, instead, they wonder all the time why they never achieve anything. Making a list is not the only thing we must do, but it is a method and a structure that helps us to achieve what we want in life.

According to studies by Robbins (2012), institutional goals are vehicles that can lead the entity to achieve more than it has achieved. Goals are needed not so much for the final results, but because, by pursuing them, the entity transforms, improves, and becomes competitive. The only thing that limits achievement is the idea that you may not be able to achieve it. It is not news to anyone that those who say they can, can; and those who say they can't, can't. The limitations placed on the institution are the responsibility of its authorities. Discarding the tags we hang on is the first step towards a happy life. Whenever we doubt our ability to achieve something, it is worth assessing the obstacles that others have overcome. What counts is not where you start, but where you decide to end.Disadvantages are a blessing if we choose to see them as such, and we use them as incentives to improve more and more. We continually run into great opportunities under the masterful guise of an unsolvable problem. We have the ability to solve problems and to discover new methods of doing things. Problems are an integral part of the world and they move us to learn, to experiment, to take action. What is unique about human beings is that we can experience much more than other creatures. We can create from nothing. The fact that we are human beings implies problems, but it also means that we can love, laugh, cry, try something, fall, get up. Those who think positively affirm that a problem is only an opportunity to learn. Young people come to life with a wonderful and tireless drive.Some of the biggest challenges in your life took place in your younger years, and you did it! For some reason, those who were reckless conquerors as children, as adults are extremely fearful, so timid that the slightest of purposes seems an invincible monster.

According to Koontz & O'Donnell (2012), institutional actions are basic categories on which the strategic implementation of institutions is focused, constituting the fundamental units of resource allocation in order to achieve institutional objectives. About:

  • Permanent actions: Are those that concur in the operation and maintenance of existing services. They represent the production of goods and services that the entity carries out according to its functions. They are permanent and continuous in time. They respond to objectives that can be measured qualitatively or quantitatively, through Product Indicators and necessary resources; Temporary Actions: They represent the creation, expansion and / or modernization of the production of goods and services. They respond to objectives that can be measured qualitatively or quantitatively, through Product Indicators and necessary resources. They are limited in time and after their completion they are integrated or give rise to a permanent action. It must be remembered that given the nature of the plans to be formulated,Only the main permanent and temporary actions should be entered, which are associated with the functional programmatic category of activity or project respectively, and that in the case of the latter, constitutes a public investment project (PIP) or, failing that, a conglomerate that consolidates a set of minor PIPs, which must necessarily follow the project cycle established in the General Directive of the National Public Investment System. The rest of temporary and permanent actions will be considered in a generic heading called Others, in which the estimated amount of necessary resources will only be recorded, not being necessary to determine indicators.and that in the case of the latter, it constitutes a public investment project (PIP) or, failing that, a conglomerate that consolidates a set of smaller PIPs, which must necessarily follow the project cycle established in the General Directive of the National System of Public investment. The rest of the temporary and permanent actions will be considered in a generic heading called Others, in which the estimated amount of necessary resources will be consigned only, not being necessary to determine indicators.and that in the case of the latter, it constitutes a public investment project (PIP) or, failing that, a conglomerate that consolidates a set of smaller PIPs, which must necessarily follow the project cycle established in the General Directive of the National System of Public investment. The rest of temporary and permanent actions will be considered in a generic heading called Others, in which the estimated amount of necessary resources will only be recorded, not being necessary to determine indicators.The rest of the temporary and permanent actions will be considered in a generic heading called Others, in which the estimated amount of necessary resources will be consigned only, not being necessary to determine indicators.The rest of the temporary and permanent actions will be considered in a generic heading called Others, in which the estimated amount of necessary resources will be consigned only, not being necessary to determine indicators.

According to Koontz & O'Donnell (2012), the indicators for the measurement of institutional performance are qualitative and quantitative parameters that detail the extent to which a certain objective has been achieved. As they are instruments for measuring the main variables associated with the achievement of objectives, they constitute a quantitative expression of what is intended to be achieved and through which it establishes and measures its own criteria of success, and provides the basis for monitoring its performance.

In general, to measure a strategic chain represented by Policy Guidelines - General Objectives - Specific Objectives - Permanent and Temporary Actions, Impact, Result and Product indicators are used, which together make it possible to measure the evolution of the entity's performance. In this regard, it should be considered that the:

  • Impact Indicators: They are associated with the Policy Guidelines and measure the changes that are expected to be achieved in the medium and long term. It shows the effects (direct or indirect) produced as a consequence of the results and achievements of the actions on a certain group of clients or population. Usually measured in a more rigorous and profound way and requires a precise definition of the evaluation time since there are interventions whose impact is only measurable in the long term; Result Indicators: They are associated with General and Specific Objectives and are related to the different dimensions encompassing the purpose of the objective. Indicates the progress in achieving the purposes of the actions, reflecting the level of achievement of the objectives. As usual,The result of the actions cannot be measured until the end of the tasks that compose it (in the case of projects, which by definition have a defined time) or until the tasks have reached a necessary level of maturity in activities of a permanent nature; Product Indicators: They are associated with Permanent or Temporary Actions, and measure the changes that will occur during their execution. It reflects the quantifiable goods and services provided by a certain intervention and consequently by a certain institution; Baseline: It is the first measurement of the indicators selected to measure the objectives of a permanent or temporary action,It must be done at the beginning of the Plan in order to have a "base" that allows quantifying the net changes that have occurred as a result of your intervention.

INSTITUTIONAL OBJECTIVES:

Interpreting Terry's theory (2012); to the institution as any state entity intends to achieve the objectives that it proposes. An institutional objective is a desired situation that the entity tries to achieve, it is an image that the organization intends for the future. Upon reaching the objective, the image is no longer ideal and becomes real and current, therefore, the objective is no longer desired and another is sought to be achieved.

The word objective comes from ob-jactum, which means “where our actions are directed.

Objectives are written statements about results to be achieved in a given period.

The objectives are the ends towards which the activity of an institution is directed, the final points of planning, and even when they cannot be accepted as they are, establishing them requires considerable planning. An objective is sometimes thought of as the end point of an administrative program, whether it is stated in general or specific terms. Goals have hierarchies, and they also form a network of desired outcomes and events.

An institution is a system. If the goals are not interconnected and mutually supportive, people will follow paths that may seem good for their own function but may be harmful to the entity as a whole. These objectives must be rationally achievable and must be a function of the strategy that is chosen. The objectives are an obligation imposed by the entity because it is necessary, essential for its existence.

The functions of the objectives are the following: Presentation of a future situation: objectives are established that serve as a guide for the stage of execution of the actions; Source of legitimacy: the objectives justify the activities of the entity; They serve as standards: they serve to evaluate the actions and effectiveness of the organization; Unit of measure: to verify the efficiency and compare the productivity of the organization. The structure of the objectives establishes the basis of the relationship between the organization and its Environment. It is preferable to establish several objectives to satisfy all the needs of the entity. The objectives are not static, as they are in continuous evolution, modifying the relationship of the institution with its environment. Thus,It is necessary to continuously review the structure of the objectives in the face of alterations to the environment and the organization.

Interpreting Chiavenato (2012), the institutional objectives must serve the entity, therefore they must meet certain characteristics that reflect their usefulness. Goals include specific dates of the goal or its implicit termination in the fiscal year; projected financial results (but are limited to it); they present objectives toward which the institution or institution will shoot as the plan progresses; managing to carry out its mission and fulfill the commitments of the institution s.

Institutional objectives must meet any of these characteristics: i) Clarity: an objective must be clearly defined, in such a way that there is no doubt in those who are responsible for participating in its achievement; ii) Flexibility: the objectives must be flexible enough to be modified when the circumstances require it. In other words, they must be flexible to take advantage of environmental conditions; iii) Measurable or measurable: the objectives must be measurable in a time horizon to be able to determine with precision and objectivity their fulfillment; iv) Realistic: the objectives must be achievable; v) Coherent: an objective must be defined taking into account that it must serve the entity. The objectives by functional areas must be coherent with each other, that is, they must not contradict each other;vi) Motivator: the objectives must be defined in such a way that they become a motivating element, a challenge for the people responsible for their fulfillment; They must be desirable and trustworthy by the members of the organization; They must be prepared with the participation of the institution's staff (administration by objectives).

Interpreting Stoner (2012), the establishment of institutional objectives implies following a logical methodology that includes some important aspects so that the objectives meet some of the characteristics indicated. To establish objectives we have to take into account: Scale of priorities to define objectives: it is necessary to establish priority scales to place the objectives in an order of fulfillment according to their importance or urgency; Identification of standards: it is necessary to establish measurement standards that allow defining in detail what the objective wants to achieve, in what time and if possible, at what cost. The standards will constitute control measures to determine whether the objectives have been met or are being met, and whether it is necessary to modify them or not.

Interpreting Petrick, Furr, and Petrick (2009), the general strategic objectives are the essential purposes or ends that the entity intends to achieve in order to achieve the mission that has been proposed within the framework of its strategy. A General Strategic Objective constitutes a purpose in general terms that is mainly associated with a Program within the current functional classification. The General Strategic Objectives are, by definition, long-term objectives that will contribute to the achievement of the Sector's Vision. Therefore, these objectives must respond to what we want to change from the internal and external reality in which we operate, and must be expressed in qualitative terms and be capable of being measured through objectively verifiable Result Indicators. The Specific Strategic Objectives,they are purposes in specific terms into which a general objective is divided, they are mainly associated with a Subprogram within the current functional classification and comprise a set of permanent and temporary actions. The Specific Strategic Objectives are, by definition, medium-term objectives that will contribute to the achievement of the General Strategic Objective and must be expressed in qualitative terms and be capable of being measured through objectively verifiable Result Indicators.by definition medium-term objectives that will contribute to the achievement of the General Strategic Objective and must be expressed in qualitative terms and be capable of being measured through objectively verifiable Result Indicators.by definition medium-term objectives that will contribute to the achievement of the General Strategic Objective and must be expressed in qualitative terms and be capable of being measured through objectively verifiable Result Indicators.

INSTITUTIONAL VISION.

Interpreting Johnson and Scholes (2012), the institutional vision is the path to which the institution is directed in the long term and serves as a direction and incentive to guide strategic growth decisions together with those of competitiveness. Simply stating what you are doing today says nothing about the future of the institution, nor does it embody a sense of necessary change and long-term direction. There is an even greater managerial imperative, to consider what the company must do to meet the needs of its customers or users tomorrow and how the business configuration must evolve so that it can grow and prosper.

Consequently, managers are required to look beyond current activity and think strategically about the impact of new technologies, changing customer needs and expectations, the emergence of new market and competitive conditions, etc. They must make some fundamental considerations about where they want to take the entity and develop a vision of the kind of organization in which they believe it should become.

In short, the vision is a clear statement that indicates where the entity is heading in the long term and what it should become, taking into account the impact of new technologies, the changing needs and expectations of customers, the appearance of of new market conditions, etc.

The vision is created by the authorities of the entity, and those who have to assess and include in their analysis many of the aspirations of the agents that make up the organization, both internal and external.

The vision is realized by formulating an ideal image of the project and putting it in writing, in order to create the dream (shared by all those who take part in the initiative) of what the institution should be in the future. Once the vision of the institution is defined, all actions are fixed at this point and decisions and doubts are clarified more easily. Any member who knows well the vision of the institution, can make decisions according to it.

The importance of the vision lies in the fact that it is a source of inspiration for the business, it represents the essence that guides the initiative, strength is drawn from it in difficult moments and it helps all those who work for a reason and in the same direction. they engage in business. In mature sectors, the importance of the vision is relative, it does not have much importance, but in new sectors, the correct approach to the vision is essential to achieve what the institution wants.

The advantages of establishing a vision are the following: i) It fosters the enthusiasm and commitment of all the parts that make up the organization; ii) It encourages the general manager to the last worker who has joined the institution to carry out actions according to what the vision indicates. Remembering that senior managers have to lead by example; iii) An adequate vision prevents modifications from being made, otherwise any essential change would leave the components of the institution without a reliable guide, fostering general insecurity. The strategic purpose as part of the vision. Once the vision has been created and integrated into the daily activity of the institution, the strategic purpose appears. This refers to looking for more concrete aspects of the vision, materializing it.

The essential characteristics of the strategic purpose are: i) Setting very ambitious goals that will lead the company to total success; ii) Have a stable vision, if modifications; iii) All towards the same vision: each of the resources that make up the organization must be fully involved in the search for the vision. For this they will develop all the efforts that are within their reach, sharing moments of euphoria and crisis.

INSTITUTIONAL ECONOMY:

Interpreting Terry (2012), institutional economics is related to the terms and conditions under which the institution acquires resources, be they financial, human, physical or technological (Computerized Information System), obtaining the required amount, at a reasonable level of quality, at the appropriate time and place, and at the lowest possible cost. If these factors are not taken into account, it could result in goods or services at higher costs, of lower quality or obtained at the wrong time. An economic operation acquires such resources in appropriate quality and quantity and at the lowest possible cost. The distinction between economy and efficiency is often unclear. For example, if resources are obtained by paying premiums, this will have a direct impact on the unit cost of services. But,This situation is a matter related to the economy, not to efficiency, which has to do with the use of assets in the entity's operations.

An audit that includes the efficiency and economy of the programs or activities has the following objectives: To determine if the entity, program or activity acquires, protects and uses resources efficiently and economically; Establish the causes of inefficiencies or anti-economic practices; Determine if the entity has complied with the applicable laws and regulations regarding efficiency and economy; Establish the reasonableness of management controls to maintain the efficiency and quality of the service at a satisfactory level; Determine the reliability of the procedures established to measure and report their performance; Identify efforts to improve efficiency in the audited program or activity and the results achieved.

INSTITUTIONAL EFFICIENCY:

Interpreting Terry (2012), institutional efficiency is the set of activities aimed at achieving a positive result after the adequate rationalization of human, material and financial resources, in accordance with the purpose sought by those responsible for managing the entity. It is also obtaining results with the entity's available resources. It is synonymous with a better use of time and movements in the processes of the entity. It is not so easy to obtain efficiency, all the resources, policies, norms, processes, procedures, techniques and institutional practices have to be properly available.

On the other hand, the entity's efficiency refers to the relationship between the goods or services produced or delivered and the resources used by the entity for that purpose (productivity), compared to an established performance standard. The institution can guarantee its continuity if it strives to carry out efficient institutional management, oriented towards the client and with a sustained level of quality in the products and / or services it provides.

The efficiency of the entity can be measured in terms of the results divided by the total costs and it is possible to say that the efficiency has grown a certain percentage (%) per year. This measure of cost efficiency can also be inverted (total cost in relation to the number of products) to obtain the unit cost of production. This relationship shows the cost of production of each product. In the same way, the time (calculated for example in terms of man-hours) that it takes to produce a product (the inverse of labor efficiency) is a common measure of efficiency.

The efficiency of the entity is the relationship between the results in terms of goods, services and other results and the resources used to produce them. Empirically, there are two important measures: i) Cost efficiency, where results are related to costs, and, ii) Work efficiency, where achievements refer to a key production factor: the number of workers.

If an auditor intends to measure the efficiency of the entity, he should begin the audit by analyzing the main types of results / outputs of the entity. The auditor could also analyze the results by ascertaining whether the combination of results achieved is reasonable or by verifying the quality of these.

When we use an institutional efficiency approach for this purpose, the auditor should assess, when analyzing how the program has been executed, how well the entity has handled the situation. This means studying the institution to check how the work has been organized. Some questions that may be asked in the efficiency analysis are: Were the project feasibility studies realistic and formulated so that operations could be based on them ?; Could the project have been implemented in another way so that lower production costs would have been obtained ?; Are the working methods the most rational ?; Are there bottlenecks that could be avoided ?; Are there unnecessary overlaps in the delegation of responsibilities ?; How well do the different units cooperate to achieve a common goal ?;Are there any incentives for officials who strive to cut costs and complete work on time?

Institutional efficiency is the relationship between costs and benefits of the entity focused on finding the best way to do or execute the tasks (methods), so that the resources (people, vehicles, various supplies and others) are use as rationally as possible. Rationality implies adapting the means used to the ends and objectives that are to be achieved, this means efficiency, which leads to the conclusion that the institution will be rational if the most efficient means are chosen to achieve the desired objectives, taking into account that the objectives that are considered are the organizational ones and not the individual ones. Rationality is achieved through rules and regulations that govern the behavior of the components in search of efficiency.

Institutional efficiency seeks to use the most appropriate means, methods and procedures, duly planned and organized to ensure optimal use of the resources available in the state institution. Efficiency does not care about the ends, as it does about effectiveness, if not about the means. Efficiency can be measured by the amount of resources used in the provision of services. Efficiency increases as costs and resources used decrease. It is related to the use of resources to obtain a good or objective.

INSTITUTIONAL EFFECTIVENESS:

Interpreting Terry (2012), institutional effectiveness refers to the degree to which the institution achieves its objectives and goals or other benefits that it intended to achieve, provided for in the legislation or set by its directors. Institutional effectiveness seeks that human resources facilitate the achievement of institutional goals, objectives and mission. Institutional effectiveness, seeks that the material and financial resources facilitate what the entity wants to achieve, that is, its goals, targets, objectives and mission at any cost, regardless of the means, that is, the mission yes or yes.

The authorities and / or representatives of the entity must direct all their efforts so that the institutional resources are used in the activities, processes and procedures are solely and totally oriented to the institutional goals, objectives and mission. The reasonable internal control system is directly related to institutional effectiveness, because this is understood only if it is about the institutional goals, objectives and mission.

If an auditor focuses on institutional effectiveness, he or she should begin by identifying the goals of the entity's programs and operationalizing the goals to measure effectiveness. You will also need to identify the target group for the program and seek answers to questions such as: Has the goal been achieved at a reasonable cost and within the established time ?; Was the target group defined correctly ?; Are people satisfied with the education and equipment provided ?; To what extent does the supplied equipment meet the needs of the target group ?; Is the equipment being used by citizens? Effective management is related to the fulfillment of the actions, policies, goals, objectives, mission and vision of the entity as established by modern institutional management.

According to Chiavenato (2012), institutional effectiveness is reflected in the entity's results-based management, which is how it 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 by himself. In this framework, competitiveness comes into play, which is defined as the extent to which the entity under conditions of competition is capable of generating services that pass the needs test, while maintaining or expanding the benefits for the entity's users.. Also in this framework, quality is conceived, which is the totality of the features and characteristics of a service that refer to its ability to satisfy expressed or implicit needs.

Institutional effectiveness is also the set of actions that allow to obtain the maximum performance of the activities carried out by the entity. Making the members of an entity work together more productively, enjoying their work, developing their skills and abilities and being good representatives of the institution, presents a great challenge for the directors of the institution. Management can be considered effective if: i) the entity's operational objectives are being achieved; ii) They have adequate information to the point of achieving the entity's operational objectives; iii) If the administrative, financial, economic, labor, patrimonial and other information of the entity is reliably prepared; and, iv) If the applicable laws and regulations are complied with.While institutional management is a process, its effectiveness is a state or condition of the process at a given time, the same one that exceeding the established standards facilitates achieving effectiveness.

The determination of whether a management is effective or not and its influence constitutes a subjective stance that results from the analysis of whether the five Internal Control components of the COSO Report are present and functioning effectively: control environment, risk assessment, activities of control, information and communication and supervision. The effective operation of management and control provides a reasonable degree of assurance that one or more of the categories of established objectives will be met.

CONTINUOUS INSTITUTIONAL IMPROVEMENT:

Interpreting Johnson and Scholes (2012), continuous improvement should be understood as the continuous innovation of the entity to achieve its goals, objectives and mission at the lowest costs, shortest times, fewer movements and with the greatest possible benefit. Continuous institutional improvement is synonymous with change in all its context, policies, strategies, tactics, actions; processes, procedures and techniques that are being developed, all with the purpose of achieving efficiency, effectiveness, productivity and competitiveness in favor of the users of the services provided by the entity. Although it was always necessary to apply continuous improvement, avoiding being trapped in the molds that gave rise to past situations, today the changes are faster and more powerful,reason for which continuing to see the processes with the paradigms of the past will lead the institution to lose competitiveness and lack of public trust. It is necessary to constantly update the paradigms. Reviewing and criticizing these permanently becomes a necessity and an obligation.

The continuous improvement of the entity implies enlisting all the members of the institution in a strategy designed to systematically improve the levels of quality and productivity, reducing costs and response times, improving the satisfaction rates of taxpayers and users of the system in general, in order to improve the quality of institutional service provision.

Continuous improvement in the entity implies constantly reducing the levels of attention times, opportunity of attention, quality of attention, something that is adapted to the current era marked by the need to safeguard scarce resources.

The continuous improvement of the entity implies both the implementation of a system, as well as the continuous learning of the organization, the monitoring of an efficient and effective management philosophy, and the active participation of all the personnel. The entity cannot continue to give the advantage of not making full use of the intellectual, creative and experience capacities of all its personnel. The time when some thought and others only worked has ended. As in collective sports where there was a thinking figure and others ran and sacrificed around him, today in teams everyone has the duty to think and run. In the same way, as a product of social and cultural changes, in institutions everyone has a duty to do their best for the success of said institutions. Their job possitions,your future and your possibilities for personal and professional development growth fully depend on it. Today the entity's personnel must participate in work teams such as quality control circles, benchmarking teams, process improvement and problem solving teams. With different characteristics, special objectives and way of operating, they all have a similar fundamental goal: continuous improvement of the entity's processes and products and services.They all have a similar fundamental goal: continuous improvement of the entity's processes and products and services.They all have a similar fundamental goal: continuous improvement of the entity's processes and products and services.

If continuous improvement is so evident and necessary, how is it possible that many managers and officials refuse to see and adopt it, or in other words, why do they refuse to become aware of this imperative need. It can be said that they refuse for several reasons, the main ones being: firstly the much mentioned resistance to change, secondly the need for commitment, persistence and discipline that continuous improvement requires, thirdly possessing both an ethic of work, as a culture of believing and wanting continuous improvement, and fourthly, the demand for permanent learning. As mentioned at the beginning, the strong conservatism, which leads to not questioning any paradigm, added to the lack of mental openness to contemplate and understand the change in the environment,As well as the inability to see in continuous improvement a strategic advantage (or a disadvantage or weakness in case of not applying it) leads institutions to remain firm in the processes, products, services and forms of management that allowed them to grow and develop. in the past. But what until yesterday allowed them to compete today no longer allows them to even participate in the contest. For these purposes, the Fosbury Effect should be mentioned. For many years the most common way to perform the high jump was the "roller jump": the athlete ran up to the bar and launched himself in a rolling motion. During the games held in Mexico 1968,Athlete Dick Fosbury shocked the world by setting a new Olympic record and winning the gold medal with a new technique he had worked on for several years: the “Fosbury jump” consisting of running to the bar and jumping over it on his back. Fosbury "changed the model" in the high jump, replaced a model by a new one in its entirety. Applying these concepts to the area of ​​production, administration and direction of the state institution, this implies that it is necessary to adopt the new techniques if the entity is to be kept in competition, it is no longer useful to perfect the old methods.Applying these concepts to the area of ​​production, administration and direction of the state institution, this implies that it is necessary to adopt the new techniques if the entity is to be kept in competition, it is no longer useful to perfect the old methods.Applying these concepts to the area of ​​production, administration and direction of the state institution, this implies that it is necessary to adopt the new techniques if the entity is to be kept in competition, it is no longer useful to perfect the old methods.

Interpreting Johnson and Scholes (2012), continuous continuous improvement does not imply trying to do better what has always been done in the entity. Continuous improvement implies applying creativity and innovation in order to continuously improve the preparation times for user services, improve the way of organizing work, moving from work by process to work by product or in cells, improve training of staff expanding their knowledge and experiences by increasing their work versatility. Improving means changing the way of seeing and producing quality, it means stopping controlling quality to start designing and producing it. All this and much more means continuous improvement, that is why so many flee from it, and that is why it is so necessary,which leads those who adopt it conscientiously and as a philosophy of life and work to improve not only the institution, but also the quality of life at work.

BIBLIOGRAPHY

  • Chiavenato Idalberto (2012) General Theory of Administration. Mexico. Mc Graw Hill. Johnson Gerry and Scholes, Kevan. (2012) Strategic Direction. Madrid: Prentice May International Ltd. Koontz & O'Donnell (2009) Modern Administration. Mexico. Litográfica Ingramex SAKoontz & O'Donnell (2012) Management by objectives. Mexico. Lithographic Ingramex SAPetrick, Joseph Furr, Diana S. Petrick, Joseph A. (2009) Total quality in human resources management. Madrid. Editorial TrillasRobbins Stephen & Coulter Mary (2012) Management by objectives. Mexico. Prentice Hall Hispanoamericana, SA Robbins Stephen (2012) Administration. Mexico. Prentice Hall Hispanoamericana, SA Sallenave, Jean Paul (2010) Management by results and strategic planning. Bogotá. Publisher: NormaSteiner George (2011) Strategic Planning. Mexico.Compañía Editorial Continental SA. From CV.Stoner, Freeman Gilbert (2012) Administration. Mexico. Compañía Editorial Continental SA. From CV Terry George (2012) Administration. Mexico. Compañía Editorial Continental SA. From CV Terry George (2012) Administration. Mexico. Compañía Editorial Continental SA. From CV.

Koontz & O'Donnell (2012) Management by objectives. Mexico. Lithographic Ingramex SA

Robbins Stephen & Coulter Mary (2012) Management by objectives. Mexico. Prentice Hall Hispanoamericana, SA.

Steiner George (2011) Strategic Planning. Mexico. Compañía Editorial Continental SA. From CV.

Sallenave, Jean Paul (2010) Management by results and strategic planning. Bogotá. Publisher: Norma

Chiavenato, Idalberto (2012) General Theory of Administration. Santa Fe de Bogotá-Colombia. Mc. Graw Hill Interamericana SA.

Koontz & O'Donnell (2009) Modern Administration. Mexico. Lithographic Ingramex SA

Robbins Stephen (2012) Administration. Mexico. Prentice Hall Hispanoamericana, SA.

Koontz & O'Donnell (2012) Modern Administration. Mexico. Lithographic Ingramex SA

Koontz & O'Donnell (2012) Modern Administration. Mexico. Lithographic Ingramex SA

Terry, George R. (2012) Principles of Management. Mexico: Compañía Editorial Continental SA.

Chiavenato, Idalberto (2012) Introduction to the General Theory of Administration. Santa Fe de Bogotá-Colombia. Mc. Graw Hill Interamericana SA.

Stoner, Freeman Gilbert (2012) Administration. Mexico. Compañía Editorial Continental SA. From CV.

Petrick, Joseph Furr, Diana S. Petrick, Joseph A. (2009) Total quality in human resources management. Madrid. Editorial Trillas

Johnson Gerry and Scholes, Kevan. (2012) Strategic Direction. Madrid: Prentice May International Ltd.

Terry George (2012) Administration. Mexico. Compañía Editorial Continental SA. From CV.

Ibid.

Terry George (2012) Administration. Mexico. Compañía Editorial Continental SA. From CV.

Chiavenato Idalberto (2012) General Theory of Administration. Mexico. Mc Graw Hill.

Johnson, Gerry and Scholes, Kevan. (2012) Strategic Direction. Madrid: Prentice May International Ltd.

Johnson, Gerry and Scholes, Kevan. (2012) Strategic Direction. Madrid: Prentice May International Ltd.

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The institutional mission as an end in the organizations of Peru