Herramientas de control de gestión en Pequeñas y Medianas Empresas en Chile

CAPIC REVIEW

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Title Herramientas de control de gestión en Pequeñas y Medianas Empresas en Chile
Management control tools in Small and Medium Enterprises in Chile
 
Creator Müller, Javiera
 
Subject Management control
small and medium enterprises
management
control de gestión
gestión
pequeñas y medianas empresas
 
Description En este artículo, se analiza el uso de herramientas de Control de Gestión en Pequeñas y Medianas Empresas (PYME) en Chile a través de un enfoque cuantitativo y exploratorio. Tomando como base metodológica el modelo de palancas de control propuesto por Robert Simons (1995) y compuestas por: sistemas de creencias, sistemas de límites, sistemas de control interactivo y sistema de control de diagnóstico se realizó una encuesta entre gerentes de pequeñas y medianas empresas chilenas. Los datos recolectados se analizaron en el software SPSS con una muestra de 86 empresas, encontrándose que los resultados son acordes con lo señalado por la literatura en cuanto al uso de herramientas de Control de gestión en PYMES en Chile, tratándose en su mayoría de empresas familiares, que toman sus decisiones con base a información cuantitativa (sistema de costeo, de inventario, presupuestos) pero mostrando en su mayoría objetivos estratégicos medianamente definidos y una excesiva centralización de sus organismos de control.
In this article, the use of management control tools in Small and Medium Enterprises (SMEs) in Chile is analyzed through a quantitative and exploratory approach. The management control tools are classified in Robert Simons control levers systems composed of: belief systems, limit systems, interactive control systems and diagnostic control system and its relationship with the level of financial performance and not financial. The survey was analyzed in the SPSS software with a sample of 86 companies and the results are in line with international literature about the use of management control tools of PYMES in Chile, the majority of these are family-owned companies, which make their decisions based on quantitative information (costing system, inventory system, budgets), but mostly show fairly specific strategic objectives and excessive centralization of their control bodies.
 
Publisher Conferencia Académica Permanente de Investigación Contable
 
Date 2019-11-08
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artículo evaluado por pares
 
Format application/pdf
 
Identifier https://capicreview.com/index.php/capicreview/article/view/72
10.35928/cr.vol17.2019.72
 
Source CAPIC REVIEW; Vol 17 (2019): CAPIC REVIEW; 1-14
CAPIC REVIEW; Vol. 17 (2019): CAPIC REVIEW; 1-14
0718-4662
0718-4654
10.35928/cr.vol17.2019
 
Language spa
 
Relation https://capicreview.com/index.php/capicreview/article/view/72/59
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Rights Derechos de autor 2019 Javiera Müller
https://creativecommons.org/licenses/by-nc-sa/4.0
 

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