Management based on the activities in the Bayamo Dairy Products Company

Authors

Keywords:

management, , activities, objectives, indicators

Abstract

The objective of the work is to present the results obtained in the application of the management system based on activities in the Manzanillo Dairy UEB of the Bayamo Dairy Products Company, to obtain a comprehensive vision of the management in its organization, of the efficiency that achieved and the creation of value, as results of the application of the activity-based management system. Theoretical methods with dialectical foundations and empirical procedures were used. The results of the application of the system were verified in each stage and steps of the design structure. The analysis is carried out in the operational and tactical-strategic aspects, by identifying the key result areas, the key success factors, the improvement of the objectives and the creation of a system of indicators that made it possible to measure the performance of processes and activities, organized in the management indicator dashboard, analyzed in Effects Indicators and Causes indicators. This made it possible to determine the relevant data and information derived from the integration of the system components, being used in decision making in each key result area, an element that made it possible to improve management control by achieving greater precision in the analysis, which contributes to the fulfillment of the objectives that were formulated and allowed the creation of the information capital necessary to improve future management. The results achieved also develop the strategic vision of managers for the adoption of superior strategies.

Author Biography

José Angel Pérez Fonseca, Empresa de Productos Lácteos Bayamo, Cuba

Licenciado en Contabilidad y Finanzas. Máster en Contabilidad Gerencial. Doctorando del programa en Ciencias Contables de la Universidad de Camagüey. Director de UEB Lácteos Manzanillo. Miembro del proyecto empresarial de la Universidad de Granma y la Empresa de Productos Lácteos de Bayamo.

References

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Pérez Fonseca, JA. Pérez Bello, A. Sánchez Batista, A. (2023). La Gestión Estratégica de Costos en los Astilleros del Golfo de Guacanayabo (ASTIGOLF). Revista Cubana de Ciencias Económicas EKOTEMA, Junio de 2023. Asociación Nacional de Economistas y Contadores. http://www.anec.cu

Torres Flores, M., Narváez Zurita, C., Erazo Álvarez, J., & Ormaza Andrade, J. (2019). Costos ABC/ABM como herramienta de gestión empresarial. Caso empresa Plan ERP Cía. Ltda. Revista Visionario Digital. ISSN: 2602-8506 Vol. 3, N°2.1. Junio 2019. (pp. 114-135). DOI: https://doi.org/10.33262/visionariodigital.v3i2.1.549

Lácteos Bayamo

Published

15-01-2024

How to Cite

Pérez Fonseca, J. A. (2024). Management based on the activities in the Bayamo Dairy Products Company. Cuban Magazine of Finance and Prices, 8(1), 109–123. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/10_V8N12024_JAPF

Issue

Section

Research articles