El control de gestión como herramienta para mejorar la eficiencia organizacional en Centercons S.A., Manabí

Jorge Alberto  Alvarado Cedeño; Juan Manuel  Gómez Mieles

doi:10.59169/pentaciencias.v7i5.1665

Authors

Jorge Alberto Alvarado Cedeño Universidad Técnica de Manabí https://orcid.org/0009-0001-4157-5877
Juan Manuel Gómez Mieles Universidad Técnica de Manabí https://orcid.org/0000-0002-1700-0926

DOI:

https://doi.org/10.59169/pentaciencias.v7i5.1665

Keywords:

management control; organizational efficiency; control system; performance indicators

Abstract

This article aimed to analyze management control as a tool for improving organizational efficiency at Centercons S.A. A quantitative approach with a non-experimental correlational design was employed, as the objective was to examine the relationship between two variables. The population consisted of 40 company employees, who completed a 20-item questionnaire validated with a Cronbach's alpha of 0.899. This was complemented by a review of the company's annual management reports, financial statements, income statements, and balanced scorecards. The results indicated improvements in the achievement of strategic goals and growth in assets alongside current liabilities, highlighting vulnerabilities in liquidity. Productivity and customer satisfaction increased, although high employee turnover persisted. In conclusion, management control had a positive impact on organizational efficiency (ρ = 0.534; p < 0.01), demonstrating that a structured management control system enhances efficiency through the integration of financial management, human talent, and information systems using relevant performance indicators.

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