Use of Strategic Management Accounting in the determination of costs in SMEs in the furniture sector

Determining cost in industry of all sizes represents a starting point for determining your desired returns. For this reason, the precise calculation matters greatly to the administration of any economic entity. We are currently facing the so-called knowledge era and where changes are looming permanent, so the colloquially called traditional accounting systems must be reinforced with innovative techniques. The objective of this research work is to propose to Small and Medium-sized companies (PYMES) dedicated to the manufacture of furniture an innovative tool with which the cost is determined starting from a hybrid counting system, a traditional system strengthened with a technique of Strategic management. The Cost Management System proposed by this research is based on the conclusion found in the theoretical framework that a system is not something isolated, but is formed as a gear of techniques, procedures and techniques; according to the needs of the companies under study. To carry out the present research work, a diagnostic analysis of the furniture SMEs was carried out, where information was obtained regarding the characteristics for the determination, measurement, analysis and cost management of these companies. According to the result of said analysis, the system proposal is presented, which is in the validation process for its dissemination and, where appropriate, commercialization, prior to its registration. If the SMEs dedicated to the manufacture of furniture have a system according to their characteristics, it will be possible to determine with certainty indicators that are essential for making strategic decisions that infer in the improvement of the administration of the SMEs under study.

The subcontracting of specialized services or the execution of specialized works by socially responsible companies versus labor outsourcing

Socially responsible companies are economic entities that know their tax obligations, serving them correctly and in a timely manner. The prohibition of outsourcing as established in art. 12 of the LFT and the permission of specialized services or execution of specialized works of art. 13 of the LFT is the link by which a company that provides specialized services must act ethically against the third parties involved. The prohibition of outsourcing has been a step forward in the face of the relaxation in terms of contributions and contributions related to subordinate work relationships. However, it is necessary to thoroughly review if this intention is carried out in accordance with current legislation and procedures regarding the contracting of specialized services by the different regulatory bodies such as the Secretary of Labor and Social Security, among others. Objectives.- Identify the opportunity to be a socially responsible company in the face of specialization services or execution of specialized works versus the prohibition of outsourcing. Methodology. - Analysis of current legislation on outsourcingbjetivos

Quality of service in the Heineken supply chain, México: an empirical investigation in the west of Mexico

The general objective of this work is to analyze the quality factors of the supply chain service in the western regional direction of the company Cervezas Cuauhtémoc Moctezuma - Heineken México. The analysis was framed in a model proposed by Gohain, Thambiah and Hong (2018) which measures six dimensions of service quality: the object, the process, the infrastructure, the interaction, the environment and social responsibility. A survey was applied as an instrument to collect the responses of active providers in the western region of Mexico. The results were estimated by using STATA 14 to evaluate the relationship between the proposed factors. The results highlight that the quality of the supply chain is influenced by the quality criteria of the product, the process and the interaction. In this way, this research contributes with relevant information that allows them to make quick and practical decisions to use those responsible for the company's supply chain, as well as other economic sectors.

Use of management indicators in the Valle de Aguascalientes industrial park

This research is the result of 3 investigations carried out in three of the main Industrial Parks of the state of Aguascalientes, Mexico. The industrial parks on which this research is based are the San Francisco de los Romo Park, the Industrial Park of the Aguascalientes Valley, known as PIVA and the Santa Clara Park. The purpose of this paper is to investigate which are the Management Indicators used by the Automotive companies in the Industrial Park of the Aguascalientes Valley. The most important aspects of the companies they incur in implementing the management indicators of the areas of: - Administration. - Human Resources. - Production. - Logistics. - Maintenance

Generating strategies with KPIs (Key Performance Indicators) through the use of TIC’s (Information and Communication Technologies)

Organizations are facing an uncertain scenario due to business dynamics and the evolution of their technical terminology to adapt to new ways of competing in the environment, which requires assertive indicators to ensure permanence and success in the medium and long term of any company. Through the use of KPIs, organizations have the opportunity to analyze and monitor relevant information from their company to make the operations of a company's sales area more efficient. The objective of this study is to propose a set of key performance indicators (KPI's) that allow the performance of a company dedicated to the activity of commercialization and manufacture and import of cleaning products to be measured, which is analyzed using the monetary variables of units or percentages. For the development of the investigation, Microsoft SQL Server was used as technological tools for the creation of the data model, and for the design, construction and analysis of the KPIs, the BSC Designer tool was used.

Standardization of servuction processes as a competitiveness strategy in micro service companies in the city of Tehuacan

This chapter details, within the framework of competitiveness in the state of Puebla, a methodological proposal for the standardization of the processes of servuction of the MSE of the tourism sector, in an area of influence located in the region of Tehuacán - San Diego Chalma. The objective was to provide tools to MSEs so that they can generate strategies aimed at standardizing their processes, through a general methodology that consisted of: a) Defining the objective of the MSME in terms of profitability, b) Characterizing the service, c) Characterizing the client, d) Characterizing its process, e) Making the diagnostic summary and f) Making the decision making process. Once the execution of the proposed methodology has been completed, the SME will be able to identify the integral services it wishes to standardize based on observation, repetition and measurement in order to propose adjustments in the times that will speed up its procedures and thus standardize the production of its services. Finally, it is concluded with the premise that, if a more significant number of SMEs are formed in the understanding of servuction processes, this could lead to the growth of competitiveness in the tourism sector of the city of Tehuacán since competition becomes more orderly and focused on the specific values of each MSE.

Traceability of raw materials processes in the steel industry

Companies today experience extreme competition, mainly due to the growing pressures of technology changes and global challenges. These "emerging" pressures result in globalization of manufacturing, characterized by faster material transfers, complex payment systems and compression of product life cycles, which drives the need for superior integration of technologies with the needs of customers increasingly sophisticated. Because of this technological change, the processes that were done manually in a company are no longer very helpful, due to the constant errors that occur in their time of execution and response. Given the previous context, the objective was to develop a system based on SCRUM software development methodologies (name that comes from a certain play that takes place during a rugby match), using C # 2017 software and Microsoft SQL Server 2012; In this way, the contribution that will be made will be to allow the area of raw materials and central laboratory within a steel company, to track the processes, thereby speeding up the release of materials.

Analyzing sales to generate strategies with IBM Cognos Analytics

In recent years, with the advent of the internet of things (IOT), computers and information technology (IT), small and medium-sized enterprises (SMEs) have been immersed in a cluster of information difficult to analyze in a conventional way which provides value that can ensure its permanence and survival in the market. Therefore, it is important to make use of data mining technology tools and statistical techniques that help analyze and better understand the information generated by sales processes, through a thorough analysis of the data. For this research, the IBM Cognos Analytic tool was used, which provides a predictive data visualization and analysis service that can be used to determine patterns, relationships, associations and meaning of a large set of data quickly and in a timely manner. Likewise, statistical techniques such as correlation and simple linear regression were used to establish the behavior of the company's product demand in the marketing, manufacturing and importation of the cleaning product sector.

Strategies for the competitiveness of the trade in Tecamachalco, Puebla: Case of the grocery stores

The objective was to design strategies and generate an action plan that would contribute to the competitiveness of the commercial establishments of the Tecamachalco municipality, Puebla. The procedures performed were: the review of descriptive and explanatory documentation for the identification of variables that were integrated to the survey, data processing and construction of indexes, tables and graphs to analyze and interpret the relationships between variables and generation of strategies. The results indicate that, concerning the management of the businesses, 63% never define their organizational philosophy, more than half of them never apply total quality and continuous improvement programs, 56% never associate to supply and distribute their products and do not resort to external financing, 66% consider that the price of their product is adequate to their competitors and 64% set prices based on their level of costs and profits, and 64% do not use accounting and management techniques but are willing to receive advice. Concerning employees, 56% of them have elementary notions of the functions and activities they perform, 67% have occasionally received incentives for the fulfillment of objectives. The strategies designed were: training in business culture with procedures, practices and standards that contribute to quality in the marketing and service processes; integrating organizations that facilitate obtaining financing for the consolidation of existing businesses; creating strategic alliances with suppliers, distributors and loyal competitors to promote fair trade; and designing schemes for modernization, innovation and technological development such as e-commerce. In conclusion, the performance of Tecamachalco's commercial businesses tends to be unsatisfactory and uncompetitive; the strategies designed could contribute to the competitiveness of the grocery stores.

Business strategies: Advantages of outsourcing in companies

The objective of the research is to know the advantages and disadvantages of the use of outsourcing in companies in the Centro, Tabasco. The research is of inductive type with qualitative approach and a phenomenological design, the analysis units were 20 companies that have used this administrative tool, which the owners, managers or personnel in charge of contracting the services, tell their experiences about outsourcing. The results obtained that the business benefits are the use of outsourcing are the decrease of the workload and the assignment of highly trained personnel, also as a conclusion they mention that the hiring of outsourcing is through recommendations of other entrepreneurs, which include positive comments, quality of service, professionalism among others, in addition to the fact that workers who are hired under this modality are committed, with a high degree of responsibility in the development of their activities. It is concluded that the benefits granted by outsourcing are competitive advantages that serve to face market trends, which create benefits for workers and entrepreneurs.