Design of Management Indicators

The research proposes the design of a system of management indicators to evaluate the efficiency, effectiveness and economy of the purchasing department in agribusinesses located in six producing states of Venezuela. In a changing economic context, these commercial units face deficiencies in planning, control and evaluation of purchases, affecting their profitability and sustainability. The study uses a descriptive and field approach, applying questionnaires and direct observation to diagnose the current situation and propose appropriate indicators. It is based on theories such as General Systems Theory, Agency Theory and Management by Objectives. It is concluded that the indicators allow improving decision making, optimizing resources, strengthening relationships with suppliers and aligning purchasing management with the strategic objectives of agribusinesses. This proposal represents a contribution applicable to the improvement of organizational performance in the Venezuelan agribusiness sector.

Autorentext

Hochschulabschluss in öffentlichem Rechnungswesen mit mehr als 18 Jahren Erfahrung in den Bereichen Buchhaltung, Finanzen und Steuern. CEO von Financity LLC, Spezialist für strategische Steuerplanung, Unternehmensführung und Steuerberatung in den USA, Venezuela und anderen Ländern.