Analysis of operational and financial competencies under an integrated management control scheme: case Peruplast S.A.

Abstract

The business world is characterized by its high level of competitiveness, so organizations have adopted integrated management control, in order to improve operational and financial skills and keep the company in competition with their peers. Based on this, this research had the objective of analyzing the operational and financial competencies under a scheme of integrated management control of the aforementioned company. The research was of a descriptive type, non-experimental and transectional design; the population was made up of the workers of the company Peruplast S.A., and the sample was non-probabilistic and accidental, made up of six administrative workers and ten workers in the area of sales, inventory and quality control. The data collection technique was direct observation, and as an instrument, two questionnaires were applied to the selected sample; Cronbach's alpha was applied to calculate the reliability of the instrument. When interpreting the results obtained, it was obtained that the management system applied in the company is not constantly controlled, which prevents the correction of certain aspects that have a negative impact on the increase of profitability and organizational competitiveness. It was concluded that the company Peruplast S.A. can achieve its organizational objectives, as long as it applies and implements an accounting and administrative information system that allows it to control the organizational management.