Estudios gerenciales Vol. 27 No. 121
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Ítem Vol. 27 No. 121 - Octubre/Diciembre 2011 / ESTUDIOS GERENCIALES(2011-10-01) Universidad IcesiContiene: Gerenciamento de custos em pequenas empresas prestadoras de serviço utilizando o activity based costing (ABC) // Stefano, Nara Medianeira / 15-37 Pág.-- Revisión de estándares relevantes y literatura de gestión de riesgos y controles en sistemas de información // Guerrero Julio, Marlene Lucila ; Gómez Flórez, Luis Carlos / 195-215 Pág. -- Gestión del riesgo cambiario en una compañía exportadora : Caso de estudio // Berggrun Preciado, Luis ; España Calderón, Luis Fernando ; López Casella, Julián Andrés / 219-238 Pág. -- Liderazgo, la competencia esencial que transformó una empresa colombiana en un gigante internacional : el caso de Cementos Argos / Ochoa Díaz, Héctor ; Ríos Millán, Ana María / 39-58 Pág. -- Marcas de experiencia : marcando la diferencia // Fernández Sabiote, Estela ; Delgado Ballester, Elena / 59-77 Pág. -- Estudio del fenómeno de inflación importada vía precios del petróleo y su aplicación al caso colombiano mediante el uso de modelos VAR para el periodo 2000-2009 // Rodríguez Pinzón, Heivar Yesid / 79-97 Pág. -- Pertenencia y compromiso : factores relevantes en la transición generacional de empresas familiares. Caso constructoras Campeche, México // Quijano García, Román Alberto ; Magaña Medina, Deneb Elí ; Pérez Canul, Carlos Alberto / 99-113 Pág. -- Análisis de la interdependencia de los ciclos económicos del cauca y el suroccidente colombiano: una aproximación econométrica desde los filtros de Kalman y Hodrick-Prescott // Gómez Sánchez, Andrés Mauricio / 115-141 Pág. -- Methodology to determine the installed capacity of an academic program // Manyoma Velásquez, Pablo César ; Orejuela Cabrera, Juan Pablo ; Gil González, Cristiam Andrés / 143-158 Pág. -- Actitudes de los emprendedores de micro y pequeñas empresas frente a la adquisición de información externa para la toma de decisiones comerciales // Castaño Ramírez, Alejandro / 159-173 Pág. -- Herramienta de análisis multi-criterio como soporte para el diseño del programa social de la Facultad de Ingeniería // Torres, Andrés ; Galarza Molina, Sandra Lorena ; Méndez Fajardo, Sandra ; Pérez Muzuzu, Blanca Cecilia / 175-194 Pág.Ítem Methodology to determine the installed capacity of an academic program(2011-10-01) Gil González, Cristiam Andrés; Manyoma Velásquez, Pablo César; Orejuela Cabrera, Juan PabloMeasuring capacity is a major problem, especially in service organizations because of its complexity and the lack of research on this topic at these kinds of organizations. Therefore, the purpose of this article is to discuss a methodology for measuring the capacity of an university by focusing on an academic unit. To this end, this research study determines the available capacity of an academic program and the use of resources by a typical student, and then the relation between these two aspects. The proposal is validated for an undergraduate program, generating a fairly good estimate of the number of students who can be served at any given time.Ítem Caso de estudio. Gestión del riesgo cambiario en una compañía exportadora: Caso de estudio(2011-10-01) España Calderón, Luis Fernando; López Casella, Julián Andrés; Berggrun Preciado, LuisIn a global environment, companies face exchange rate risk due to their need to conduct operations abroad. Risk must be managed properly in order to identify its impact on the viability and profitability of companies and to take proper risk mitigating measures. The case study under review analyzes the exchange rate risk of an exporting company in order to determine the probable impact of this risk. Furthermore, it discusses various alternatives to mitigate currency risk.Ítem Revisión de estándares relevantes y literatura de gestión de riesgos y controles en sistemas de información(2011-10-01) Gómez Flórez, Luis Carlos; Guerrero Julio, Marlene LucilaRisk management and controls in information systems (RMCIS) are important activities involved with management systems. Nevertheless, although organizations seem to have an interest in its application, RMCIS has not yet achieved its real impact because there is an inadequate understanding of its meaning or purpose and there is also a lack of organizational change processes needed for its implementation. This article presents a review of the current most relevant RMCIS standards for the purpose of proposing an integration of the roles and activities that organizations should carry out, together with an analysis of the risk levels and their implications for information systems.Ítem Herramienta de análisis multi-criterio como soporte para el diseño del programa social de la Facultad de Ingeniería(2011-10-01) Méndez Fajardo, Sandra; Torres, Andrés; Galarza Molina, Sandra Lorena; Pérez Muzuzu, Blanca CeciliaThis document aims to develop a multi-criteria analysis tool as support for the selection of the target community of the social outreach program (PROSOFI, because of its Spanish acronym) of the School of Engineering at Pontificia Universidad Javeriana in Bogotá (PUJB). This tool uses multi-criteria analysis (MCA) based on decision models that provide different possible solutions. For evaluating each of the multiple alternatives (19 urban districts and 2 towns), seven criteria were proposed, including, location, marginality, and unsatisfied basic needs, among others. Both alternatives and weighting factors were defined based on the participatory work of the School. The results show that communities which are most likely to be selected are Usme and Ciudad Bolivar.Ítem Actitudes de los emprendedores de micro y pequeñas empresas frente a la adquisición de información externa para la toma de decisiones comerciales(2011-10-01) Castaño Ramírez, AlejandroThe aim of this article is to provide readers with an understanding of the behavior of micro and small business entrepreneurs towards the acquisition of external information. This research study uses a quantitative method for exploring entrepreneurial attitudes with regard to the acquisition of this kind of information. The results show not only a perception that external information is highly valuable, but also that there is a lack of programs for acquiring this information. In this regard, organizations that support these kinds of businesses, such as, e.g. universities, chambers of commerce, and local government agencies, can provide assistance by developing tools for conducting research of the external commercial environment of companies, thus helping them to achieve a broader business view at a low cost.Ítem Análisis de la interdependencia de los ciclos económicos del cauca y el suroccidente colombiano: una aproximación econométrica desde los filtros de Kalman y Hodrick-Prescott(2011-10-01) Gómez Sánchez, Andrés MauricioThe purpose of this article is to study the cyclical interdependence of the GDP in the state of Cauca with its neighboring states. A review was conducted of the regional economic cycles using Kalman and Hodrick- Prescott’s filters. This included the use of VAR systems with impulse response analysis to determine the impact of the economic cycle in the State of Cauca and exogenous shocks on the region and vice versa. Firstly, our results show that the cycle in the state of Cauca has a closer relation to the cycle in the state of Nariño as opposed to the cycles in the states of Huila, Valle, or Tolima. It also reveals that exogenous shocks have greater volatility using a Kalman filter than using a Hodrick-Prescott filter.Ítem Estudio del fenómeno de inflación importada vía precios del petróleo y su aplicación al caso colombiano mediante el uso de modelos VAR para el periodo 2000-2009(2011-10-01) Rodríguez Pinzón, Heivar YesidThe objective of this article is to examine whether the oil price variable fueled a phenomenon of imported inflation in Colombia for the period from January 2000 to July 2009. The estimation strategy is based on the VAR (Vector Autoregression) model taking into account WTI oil prices and the CPI (Consumer Price Index). This model provided evidence that shows that Colombia may be a case of imported inflation, signaling that inflation is not an endogenous process, but rather a process under the influence of external variables.Ítem Pertenencia y compromiso: factores relevantes en la transición generacional de empresas familiares. Caso constructoras Campeche, México(2011-10-01) Quijano García, Román Alberto; Magaña Medina, Deneb Elí; Pérez Canul, Carlos AlbertoThe purpose of this research work was to provide a description of the sense of belonging and commitment on the part of shareholding family members in family-owned businesses specialized in the road construction industry. The design of this research work is descriptive, non-experimental and cross-sectional in nature. First, company owners were interviewed in order to identify family-owned businesses. A questionnaire was then administered to 64 managers who were also board of director members at these companies. The findings demonstrate a stronger sense of belonging than commitment to their organizations. It can be concluded that these factors impact generational transition because shareholders who are also family members are part of the board of directors at these kinds of companies.Ítem Marcas de experiencia: marcando la diferencia(2011-10-01) Delgado Ballester, Elena; Fernández Sabiote, EstelaIn a race to differentiate their offerings from those of others, companies are now focusing on creating customer experiences. This has led to a new broader vision of branding, which leads to a more experiential way of marketing brands. The objective of this research is to provide empirical evidence of the importance of companies having an experiential brand. Based on the study by Brakus Schmitt y Zarantonello (2009), their brand experience scale was adapted to the context of consumption in Spain and Spanish brands. To this end, a questionnaire was used for gathering 278 observations of 15 different brands in 11 product categories. This research study shows that, in comparison to less experiential brands, those brands perceived as more experiential are related to higher levels of brand equity, customer-brand identification, and word of mouth.Ítem Liderazgo, la competencia esencial que transformó una empresa colombiana en un gigante internacional: el caso de Cementos Argos(2011-10-01) Ríos Millán, Ana María; Ochoa Díaz, Francisco HéctorCementos Argos has long been regarded as a giant in the Colombian cement manufacturing industry. Thanks to its large capacity to reach a solid position in the domestic market as well as to its unconventional internationalization strategies, it has earned a prominent place in Colombia and other Latin American countries and even in such strong markets as the United States. This research study is an effort to document the international experience of Argos from the perspective of the most widely accepted theories of internationalization available in specialized literature, using the methodological case-study approach. As a result, it was found that retention strategies and the organizational redesign generated by the leadership of corporative management, are vital tools to ensure growth of the company in local and external markets.Ítem Gerenciamento de custos em pequenas empresas prestadoras de serviço utilizando o activity based costing (ABC)(Universidad Icesi, 2011-10-01) Stefano, Nara MedianeiraThe purpose of this study is to present a proposal for managing costs and improving cost management based on activity-based costing (ABC) for small service providers. A systematic approach was partially applied to an organization that primarily engages in providing information technology assistance and consulting services in connection with the activity of “delivering a product (system deployment).” To prepare better cost drivers and calculate the cost of service, there was a need to determine this and observe the processes, activities, and resources involved. The conclusions show that the proposal based on the ABC method is applicable to small service providers because it leads to a more accurate investigation of costs and, therefore, provides information for making decisions.