Studio portrait of Joseph Molling and business partner Ernst Joachim (?); Hannover, Germany.

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Studio portrait of Joseph Molling and business partner Ernst Joachim (?); Hannover, Germany.

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Welke 'acteur' neemt de controllerrol als extraverte business partner?

Which 'actor' takes the management accountant role as an extravert business partner? Does a relation between the personal trait Extraversion and fulfilling a management accountant role as a business partner exist? Open Universiteit Nederland End thesis MSc Management, Accounting & Finance Support 1: Prof. dr. A.C.N. van de Ven RA Support 2: dr. P.C.M. Claes Examinator: dr. P. Kamminga Date of approval: September 3, 2014 student: P.R. van der Wal (studentnumber 839104017 email petervanderwal2003@yahoo.com The main question of this research is: Does a relation between the personal trait Extraversion and fulfilling a management accountant role as a business partner exist? This research is based on the dataset obtained by the controller survey 2013, executed in commission of the 'Open Universiteit' (Bork & van der Wal, 2014). From the literature review it is clear: among other management accountant roles we need business partners. And there is a relation between the personal trait Extraversion and fulfilling the role as business partner. At the same time a lack of necessary personal traits for this role has been noticed, among which is Extraversion. The factor- and cluster analyses reported by Bork & van der Wal (2014) resulted in the identification of two types of management accountant roles. In this extended research TYPE II is identified as a business partner because (s)he practices activity-combinations which are related to strategy, analyzing, supporting management in decision making, advisory, change-agency and representing the organization. 36% of the population of Dutch management accountants with a master degree (or similar) meet with the role of the business partner. Although the fulfillment of the role (TYPE II) is not purely business partnering. E.g. reporting and scorekeeping are still activities executed by TYPE II and it is not clear to what extent. Apart from that, role TYPE I executes change management and risk-management activities, which are (according to the definition) activities that belong to the business partner. The role as business partner is practiced but not that optimal as defined in theory. The logistic regression analyses on the survey-data show that Extraversion among three other triggers is significant for the prediction of the fulfillment of the management accountant role (Bork & van der Wal, 2014). A more extravert personal trait predicts a preference for TYPE II, which relates to the business partner. This 'in depth research' concentrated on the relation between the Big Five personal traits and the six activity-combinations (factors) instead of on the two clusters (I and II). The statistic analyses confirm the predicting influence of Extraversion on the business partner role. Although, except for one factor, no extra significance has been found in this additional research. The essential question can be confirmed positively: the management accountant role business partner exists in practice, some management accountants are more extravert then others, and there is a positive relation between extraversion and fulfilling the business partner role. Some formulated research limitations are related to the statistical weakness of some prediction outcomes and to interpretation differences that might occur. Further research can e.g. concentrate on the other personal traits and the significance for role-differentiation in education programs. The management accountant survey 2013 Management accountant roles in 2013 in the Netherlands Open Universiteit Nederland End thesis MSc Management, Accounting & Finance Support 1: Prof. dr. A.C.N. van de Ven RA Support 2: dr. P.C.M. Claes Examinator: dr. P. Kamminga Date of approval: September 3, 2014 student: P.R. van der Wal and H.J. Bork studentnumber: 839104017 and 838532340) email: petervanderwal2003@yahoo.com and hjbork@hotmail.com This paper describes the conceptual model and results of the 'management accountants survey 2013'. The survey is part of a longitudinal survey, earlier executed in 2004, 2007 and 2010 under responsibility of the 'Open Universiteit Nederland'. Secondly the dataset of this survey will be used by us to do our own analyses on the predicting value of the triggers 'personality factor: extraversion' and 'lever of control: interactive controls' on the management accounting role that comes close to a role defined as 'Business Partner'. Scientific research shows that there are different management accounting roles, and that these roles change and that preferences exist for certain roles (Verstegen B. , Loo, Mol, Slagter, & Geerkens, 2007). The main question that will be answered in this paper is which coherent combinations of activities are being executed by management accountants in 2013 in the Netherlands by master-graduates? And secondly which triggers of management accountants' activities predict to which cluster a management accountant belongs? The conceptual model of this research has been developed in 2004 (Verstegen B. , Loo, Mol, Slagter, & Geerkens, 2007). For this research the same 37 activities as in the former researches are included (appendix 1). In the trigger-set (appendix 1) some adaptations have been made for reasons of restricting the length of the survey and to pinpoint on particular research goals (e.g. personality and levers of control). The coherent combinations of activities were found by a factor-analysis and the groups of controllers by a cluster analysis. A regression analysis shows which trigger-items are most significant. The survey has been sent to 2.353 students that finished a controller-study on a Dutch University. There was a 9% (211) response with a completely filled survey. 137 of which indicated to work in a controller-function at the moment. These controllers have been included in the results. The factor-analysis results in six different coherent combinations of activities (factors). Shortly these factors are: advising top management on strategic level with result-effecting information (1), organizing internal reporting (2) organizing and representing the organization on external reporting (3), advising and managing changes by shortcomings in processes and control systems (4), maintaining and managing administrative organization- , information- and control systems (5) and organizing/executing risk management and internal audit (6). Factors 4, 5 and 6 are clustered in cluster TYPE I (125 controllers) and factors 1, 2 and 3 in cluster TYPE II (69 controllers). TYPE II can be associated with the management accountant role 'Business Partner', although the accountant keeps partly active in a scorekeeper role. The four most significant triggers for predicting being a TYPE II controller are 'Executing a risk-management task in order to meet compliance standards' (1), extraversion (2), company size in terms of fte (3) and gender (4).

Business partners and working the pumps: Human resource managers in the recession

This article examines the work and roles of HR managers in the Irish recession. It tests the validity of three competing views about the future of HR: that the profession needs to become a business partner; that it is knee-deep in a legitimacy crisis; and that it is fragmenting by being unable to cope with the complexity of modern organizational life. Three key findings emerge from the research. First, HR managers have gained greater influence in business decision-making, but much of this influence arises from short-run retrenchment measures. Second, many HR managers remain committed to long established professional values and ideas of good practice. Third, modern HR managers are developing a professional identity that allows them to perform multiple, competing roles. These findings challenge existing arguments about the effects of the current recession. They also speak to ongoing debates about changing HR roles by showing how HR managers remain adept at making pragmatic adaptations to secure their role in organizational life. © The Author(s) 2012.

Electronic commerce adoption:a study of business-to-business practice in Saudi Arabia

Electronic commerce (e-commerce) has become an increasingly important initiative among organisations. The factors affecting adoption decisions have been well-documented, but there is a paucity of empirical studies that examine the adoption of e-commerce in developing economies in the Arab world. The aim of this study is to provide insights into the salient e-commerce adoption issues by focusing on Saudi Arabian businesses. Based on the Technology-Organisational-Environmental framework, an integrated research model was developed that explains the relative influence of 19 known determinants. A measurement scale was developed from prior empirical studies and revised based on feedback from the pilot study. Non-interactive adoption, interactive adoption and stabilisation of e-commerce adoption were empirically investigated using survey data collected from Saudi manufacturing and service companies. Multiple discriminant function analysis (MDFA) was used to analyse the data and research hypotheses. The analysis demonstrates that (1) regarding the non-interactive adoption of e-commerce, IT readiness, management team support, learning orientation, strategic orientation, pressure from business partner, regulatory and legal environment, technology consultants‘ participation and economic downturn are the most important factors, (2) when e-commerce interactive adoption is investigated, IT readiness, management team support, regulatory environment and technology consultants‘ participation emerge as the strongest drivers, (3) pressure from customers may not have much effect on the non-interactive adoption of e-commerce by companies, but does significantly influence the stabilisation of e-commerce use by firms, and (4) Saudi Arabia has a strong ICT infrastructure for supporting e-commerce practices. Taken together, these findings on the multi-dimensionality of e-commerce adoption show that non-interactive adoption, interactive adoption and stabilisation of e-commerce are not only different measures of e-commerce adoption, but also have different determinants. Findings from this study may be valuable for both policy and practice as it can offer a substantial understanding of the factors that enhance the widespread use of B2B e-commerce. Also, the integrated model provides a more comprehensive explanation of e-commerce adoption in organisations and could serve as a foundation for future research on information systems.

Professional identity of management accountants : leadership in changing environments

The professional identity of management accountants (MAs) is evolving. According to 8,727 descriptors expressed by 1,158 participants, a range of characteristics of MAs are competing in shaping the identity of future MAs. Respondents strongly valued qualities such as professional principles, hard work, intelligence, analytical and forward thinking in MAs. Further, more innovative, dynamic and people-oriented qualities were strongly suggested for future MAs, with roles relating to multi-skilled business integrator, business partner/advisor, leader, change agent, and decision enabler/maker. Cultivating leadership qualities in the management accounting profession is critical according to participants. Projecting a positive image of the profession and CIMA, and innovative training in management and leadership skills can further support MAs to meet future challenges. Most of all, understanding business and continued personal development by individual MAs is highly valued in shaping the future leadership identity of MAs. Our quantitative data show positive relationships between the professional identification, image and reputation, and leadership qualities of MAs. This suggests that the more one identifies with the profession, the more one is likely to report higher levels of leadership qualities that support members to internalise the desired meaning of their profession and to create a positive image and reputation. After the financial crisis of 2008–2009, the image of financial professions has been tarnished and unpredictable markets and unstable employment opportunities have challenged the profession across all sectors. Many respondents, especially CIMA members, suggested that the turmoil of the financial crisis did not impact negatively but rather elevated the pivotal role of MAs in contributing to cost efficiency and value creation.

Are you on board? The role of design-led innovation in strengthening key partnerships within an Australian airport

A popular lexicon for announcing partnerships within aviation is being ‘on-board’. Like boarding a plane, business partnerships requires trust in the expertise and the philosophy of another organisation. This paper reports upon the process and findings from the completion of a customer engagement project within a leading Australian Airport, as part of the wider uptake of design-led innovation. The project was completed bilaterally with Airport Corporation and prominent retail business partner undertaking a design-led approach to collaboratively explore an observed market trend affecting the performance of both businesses. A design-led catalyst facilitated the completion of this project, working within the Airport Corporation to disseminate the skills and philosophy of design over an 18 month period using an action research method. Findings reveal that the working environment necessary for design to be utilised requires; trust in the design-led approach as a new and exploratory way of completing work; leadership within the execution and delivery of project deliverables, and; a shared intrinsic motivation to develop new skills through a design-led approach which challenges a business-as-usual mentality (BAU). Design-led innovation can be deployed specifically to strengthen business partnerships through collaborative and explorative customer engagement.

Rethinking Culture and Diversity in Early Childhood Preservice Teacher Education: Looking at Teaching and Learning Through an Interdisciplinary Lens

Early Childhood Education (ECE) has a long history of building foundations for children to achieve their full potential, enabling parents to participate in the economy while children are cared for, addressing poverty and disadvantage, and building individual, community and societal resources. In so doing, ECE has developed a set of cultural practices and ways of knowing that shape the field and the people who work within it. ECE, consequently, is frequently described as unique and special (Moss, 2006; Penn, 2011). This works to define and distinguish the field while, simultaneously, insulating it from other contexts, professions, and ideas. Recognising this dualism illuminates some of the risks and challenges of operating in an insular and isolated fashion. In the 21st century, there are new challenges for children, families and societies to which ECE must respond if it is to continue to be relevant. One major issue is how ECE contributes to transition towards more sustainable ways of living. Addressing this contemporary social problem is one from which Early Childhood teacher education has been largely absent (Davis & Elliott, 2014), despite the well recognised but often ignored role of education in contributing to sustainability. Because of its complexity, sustainability is sometimes referred to as a ‘wicked problem’ (Rittel & Webber, 1973; Australian Public Service Commission, 2007) requiring alternatives to ‘business as usual’ problem solving approaches. In this chapter, we propose that addressing such problems alongside disciplines other than Education enables the Early Childhood profession to have its eyes opened to new ways of thinking about our work, potentially liberating us from the limitations of our “unique” and idiosyncratic professional cultures. In our chapter, we focus on understandings of culture and diversity, looking to broaden these by exploring the different ‘cultures’ of the specialist fields of ECE and Design (in this project, we worked with students studying Architecture, Industrial Design, Landscape Architecture and Interior Design). We define culture not as it is typically represented, i.e. in relation to ideas and customs of particular ethnic and language groups, but to the ideas and practices of people working in different disciplines and professions. We assert that different specialisms have their own ‘cultural’ practices. Further, we propose that this kind of theoretical work helps us to reconsider ways in which ECE might be reframed and broadened to meet new challenges such as sustainability and as yet unknown future challenges and possibilities. We explore these matters by turning to preservice Early Childhood teacher education (in Australia) as a context in which traditional views of culture and diversity might be reconstructed. We are looking to push our specialist knowledge boundaries and to extend both preservice teachers and academics beyond their comfort zones by engaging in innovative interdisciplinary learning and teaching. We describe a case study of preservice Early Childhood teachers and designers working in collaborative teams, intersecting with a ‘real-world’ business partner. The joint learning task was the design of an early learning centre based on sustainable design principles and in which early Education for Sustainability (EfS) would be embedded Data were collected via focus group and individual interviews with students in ECE and Design. Our findings suggest that interdisciplinary teaching and learning holds considerable potential in dismantling taken-for-granted cultural practices, such that professional roles and identities might be reimagined and reconfigured. We conclude the chapter with provocations challenging the ways in which culture and diversity in the field of ECE might be reconsidered within teacher education.

Key Factors Influencing Economic Relationships and Communication in Finnish Food Chains

The aim of this report is to discuss the role of the relationship type and communication in two Finnish food chains, namely the pig meat-to-sausage (pig meat chain) and the cereal-to-rye bread (rye chain) chains. Furthermore, the objective is to examine those factors influencing the choice of a relationship type and the sustainability of a business relationship. Altogether 1808 questionnaires were sent to producers, processors and retailers operating in these two chains of which 224 usable questionnaires were returned (the response rate being 12.4%). The great majority of the respondents (98.7%) were small businesses employing less than 50 people. Almost 70 per cent of the respondents were farmers. In both chains, formal contracts were stated to be the most important relationship type used with business partners. Although for many businesses written contracts are a common business practice, the essential role of the contracts was the security they provide regarding the demand/supply and quality issues. Relative to the choice of the relationship types, the main difference between the two chains emerged especially with the prevalence of spot markets and financial participation arrangements. The usage of spot markets was significantly more common in the rye chain when compared to the pig meat chain, while, on the other hand, financial participation arrangements were much more common among the businesses in the pig meat chain than in the rye chain. Furthermore, the analysis showed that most of the businesses in the pig meat chain claimed not to be free to choose the relationship type they use. Especially membership in a co-operative and practices of a business partner were mentioned as the reasons limiting this freedom of choice. The main business relations in both chains were described as having a long-term orientation and being based on formal written contracts. Typical for the main business relationships was also that they are not based on the existence of the key persons only; the relationship would remain even if the key people left the business. The quality of these relationships was satisfactory in both chains and across all the stakeholder groups, though the downstream processors and the retailers had a slightly more positive view on their main business partners than the farmers and the upstream processors. The businesses operating in the pig meat chain seemed also to be more dependent on their main business relations when compared to the businesses in the rye chain. Although the communication means were rather similar in both chains (the phone being the most important), there was some variation between the chains concerning the communication frequency necessary to maintain the relationship with the main business partner. In short, the businesses in the pig meat chain seemed to appreciate more frequent communication with their main business partners when compared to the businesses in the rye chain. Personal meetings with the main business partners were quite rare in both chains. All the respondent groups were, however, fairly satisfied with the communication frequency and information quality between them and the main business partner. The business cultures could be argued to be rather hegemonic among the businesses both in the pig meat and rye chains. Avoidance of uncertainty, appreciation of long-term orientation and independence were considered important factors in the business cultures. Furthermore, trust, commitment and satisfaction in business partners were thought to be essential elements of business operations in all the respondent groups. In order to investigate which factors have an effect on the choice of a relationship type, several hypotheses were tested by using binary and multinomial logit analyses. According to these analyses it could be argued that avoidance of uncertainty and risk has a certain effect on the relationship type chosen, i.e. the willingness to avoid uncertainty increases the probability to choose stable relationships, like repeated market transactions and formal written contracts, but not necessary those, which require high financial commitment (like financial participation arrangements). The probability of engaging in financial participation arrangements seemed to increase with long-term orientation. The hypotheses concerning the sustainability of the economic relations were tested by using structural equation model (SEM). In the model, five variables were found to have a positive and statistically significant impact on the sustainable economic relationship construct. Ordered relative to their importance, those factors are: (i) communication quality, (ii) personal bonds, (iii) equal power distribution, (iv) local embeddedness and (v) competition.

The Evolving Roles of the Human Resource Function: Understanding Role Changes in the Context of Large-Scale Mergers

The human resource (HR) function is under pressure both to change roles and to play a large variety of roles. Questions of change and development in the HR function become particularly interesting in the context of mergers and acquisitions when two corporations are integrated. The purpose of the thesis is to examine the roles played by the HR function in the context of large-scale mergers and thus to understand what happens to the HR function in such change environments, and to shed light on the underlying factors that influence changes in the HR function. To achieve this goal, the study seeks first to identify the roles played by the HR function before and after the merger, and second, to identify the factors that affect the roles played by the HR function. It adopts a qualitative case study approach including ten focal case organisations (mergers) and four matching cases (non-mergers). The sample consists of large corporations originating from either Finland or Sweden. HR directors and members of the top management teams within the case organisations were interviewed. The study suggests that changes occur within the HR function, and that the trend is for the HR function to become increasingly strategic. However, the HR function was found to play strategic roles only when the HR administration ran smoothly. The study also suggests that the HR function has become more versatile. An HR function that was perceived to be mainly administrative before the merger is likely after the merger to perform some strategically important activities in addition to the administrative ones. Significant changes in the roles played by the HR function were observed in some of the case corporations. This finding suggests that the merger integration process is a window of opportunity for the HR function. HR functions that take a proactive and leading role during the integration process might expand the number of roles played and move from being an administrator before the merger to also being a business partner after integration. The majority of the HR functions studied remained mainly reactive during the organisational change process and although the evidence showed that they moved towards strategic tasks, the intra-functional changes remained comparatively small in these organisations. The study presents a new model that illustrates the impact of the relationship between the top management team and the HR function on the role of the HR function. The expectations held by the top management team for the HR function and the performance of the HR function were found to interact. On a dimension reaching from tactical to strategic, HR performance is likely to correspond to the expectations held by top management.

Plano de negócios: UpBiz

Trabalho de projeto apresentado à Escola Superior de Comunicação Social como parte dos requisitos para obtenção de grau de mestre em Publicidade e Marketing.

Les déterminants de l’engagement de carrière par rapport à l’engagement organisationnel chez les professionnels en ressources humaines.

Le but de notre recherche est d’étudier l’influence de la réalisation des promesses relatives aux conditions d’emploi et de la réalisation des attentes relatives aux conditions d’exercice de la profession sur l’engagement organisationnel et l’engagement de carrière des PRH. Notre étude est empirique et basée sur une enquête réalisée auprès de 636 PRH exerçant au Québec. Notre étude repose sur la théorie du contrat psychologique qui soutient que l’entente mutuelle et réciproque entre l’employeur et l’employé a des répercussions sur les comportements des travailleurs dont l’engagement organisationnel. Nous trouvons un lien intéressant à établir entre la réalisation des promesses liées aux conditions d’emploi et la réalisation des attentes relatives aux conditions d’exercice de la profession. Nos résultats ont révélé que la réalisation par l’employeur des promesses liées aux conditions d’emploi va affecter l’engagement organisationnel et l’engagement de carrière. Plus particulièrement la réalisation des promesses en lien avec le contenu de l’emploi et l’atmosphère sociale influence l’engagement organisationnel affectif tandis que la réalisation des promesses liées au développement externe influence l’engagement de carrière relatif aux alternatives limitées. Nos résultats montrent aussi que les attentes relatives aux conditions d’exercice de la profession influencent l’engagement organisationnel et l’engagement de carrière. Notamment la réalisation des attentes relatives au rôle de partenaire d’affaire influence l’engagement organisationnel affectif. Bref, la théorie du contrat psychologique offre un cadre explicatif intéressant pour comprendre la dualité de l’attachement des professionnels envers leur profession et envers l’organisation qui les emploie.

Jugend, Freizeit, Medien und Kultur

Aus der Einleitung: "Alles ist anders als früher, widerspruchsvoller. Das 'Frottee Trockenschampoo Zeitalter' scheint endgültig vorbei. Die Zeiten, als die 'hellblaue Dose (…) noch einen dramatischen Vorfall von Nachfetten der Haare' während eines Rockkonzertes 'auf irgendeiner Kuhwiese verhindern musste' (Dörrie 2001), sind vergessen. Auf modernen Musik-Events wird sie nicht mehr benötigt. 'Im Kopf ganz frei' schmuggelt man sich aktuell in irgendeine Chefetage ein, wo 'OutKast ein kurzes Konzert für die (…) Business-Partner geben', träumt mit der Band vom utopischen 'Stankonia' und lässt sich von einem 'distinguierten französischen Barmann' bedienen (Braddock/Hertel 2001). 'Frottee' ist hier überflüssig. Heute ist eben alles ist anders als früher. Der 'Punker' spielt 'Soul-Techno' und der 'Gangster-Rapper' Golf. Trotzdem scheint sich nur wenig verändert zu haben. Peter Maffey geht nur noch selten über 'sieben Brücken', dennoch erklimmt er im Februar 2001 Platz eins der MTV-Zuhörer-Charts. 'Abraxas' von Santana ist zwar nur noch nostalgie-verhangegen Alt-Siebzigern ein Begriff, aber als 'Latin-Musiker' hochaktuell – und die Beatles thronen zu Beginn des 21. Jahrhunderts wie vor 35 Jahren an der Spitze der nationalen, europäischen und us-amerikanischen Hitliste (vgl. musikexpress 2001; Juice 2001). Der Beitrag geht diesen ambivalenten Entwicklungen nach und erkundigt sich, ob und wenn ja inwieweit sich jugendliche Freizeitorientierungen und -formen in den letzten Jahrzehnten modifizierten und welche gesellschaftlichen Entwicklungen die zu beobachtenden Prozesse beeinflussten. Um den ins Gerede gekommenen, aber dennoch nach wie vor diskutierten theoretischen Positionierungen von Jugend Rechnung zu tragen, werden in einer ersten Annäherung relevante Theoriezugänge in gebotener Kürze vorgestellt und diskutiert (1.). Der Ausdifferenzierung der Ansätze folgend, werden zuerst allgemeine theoretische Ortbestimmungen erörtert (1.1), bevor in einem zweiten Zugriff medientheoretisch akzentuierte Erklärungsansätze ins Zentrum rücken (1.2). Nach einem kurzen, einleitenden Rekurs werden die zeitlichen und materiellen Ressourcenlagen Jugendlicher (2.1) sowie die Ergebnisse der aktuelleren Freizeit- und Medienforschung erörtert (2.2). Auf Grund der enorm angewachsenen Forschungslage ist es angebracht und notwendig, einzelne Ergebnisse der Medienforschung ebenso gesondert zu präsentieren (2.3) wie das Wissen über die Einbindung Jugendlicher in informelle und formelle Gleichaltrigengruppen (2.4). Einem resümierenden Blick auf die Gesamtpalette der dargestellten Befunde zu jugendlichen Freizeitorientierungen (3.1) folgt abschließend die Nennung der Desiderate, die die bisherige Jugendfreizeit- und -medienforschung aufweist, und eine Diskussion der sich daraus ergebenden theoretischen und methodologischen Herausforderungen für die zukünftige Forschung (3.3)."

Plan de ventas para el cumplimiento de metas y presupuestos de SUMARC TAT

La empresa SUMARC TATS.A.S se ha desempeñado desde su fundación como distribuidor de los productos de NUTRESA en el canal tradicional y durante los últimos ocho años se ha mantenido en el mercado enfrentando retos y desafíos que le permiten hoy en día tener un amplio conocimiento del canal. Sin embargo, en los últimos meses se han detectado falencias en términos de cumplimiento de metas y presupuestos, lo cual implica que la empresa debe diseñar un nuevo esquema comercial que le permita cumplir con sus metas y presupuestos teniendo en cuenta los requerimientos de su socio comercial, NUTRESA. El presente proyecto de aplicación práctica pretende entonces contribuir al mejoramiento de las estrategias comerciales y el esquema organizacional de la empresa para lograr el cumplimiento al 100% de las metas y presupuestos y así garantizar la rentabilidad y el desarrollo eficiente de todas las actividades de la empresa. Para lograr estos objetivos se trabajó en conjunto con la gerencia y el departamento comercial de la empresa, realizando un diagnóstico completo de la situación inicial a través de herramientas cuantitativas y cualitativas, para así focalizar los esfuerzos hacia la solución de las causas raíces del problema. Una vez identificadas las falencias se diseñó un plan de acción para sacar provecho de las fortalezas y oportunidades existentes y hacer frente a las debilidades y amenazas presentes, con el fin de lograr un impacto positivo en todas las áreas funcionales de la empresa, los indicadores de cumplimiento y rentabilidad del negocio y la perdurabilidad del mismo.