El control de gestión como herramienta para mejorar la eficiencia organizacional en Centercons S.A., Manabí
DOI:
https://doi.org/10.59169/pentaciencias.v7i5.1665Palabras clave:
control de gestión; eficiencia; sistema; organizaciónResumen
El presente artículo propuso como objetivo analizar el control de gestión como herramienta para mejorar la eficiencia organizacional en Centercons S.A. Se implementó un enfoque cuantitativo con un diseño no experimental de tipo correlacional, ya que se propuso analizar la relación entre dos variables. La población estuvo conformada por los 40 empleados de la empresa que fueron encuestados mediante un cuestionario de 20 preguntas validado a través del Alfa de Cronbach de 0.899 que se complementó con una revisión de los informes de gestión anuales, balances financieros, estados de resultados y cuadros de mando integral de la empresa. Los resultados mostraron un aumento en el cumplimiento de metas estratégicas, e incremento de los activos junto a los pasivos corrientes lo que creó vulnerabilidad en la liquidez. La productividad y la satisfacción del cliente mejoraron, mientras persistió una alta rotación laboral. En conclusión, el control de gestión impactó de forma positiva en la eficiencia organizacional (ρ = 0,534; p < 0,01), es decir, el control de gestión estructurado mejora la eficiencia organizacional en cuanto a la integración de finanzas, talento humano y sistemas de información mediante indicadores.
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