Modelo integrador para la gestión de recursos financieros, humanos y materiales en PYMES

Carlos Vinicio Mejia Vayas, Jorge Enrique Jordan Vaca, Jenny Margoth Gamboa Salinas


El artículo presenta un modelo integrador de gestión de reestructuración de PYMES. El modelo apunta a un desempeño competitivo divergente y sostenido, especificando medidas para mejorar la gestión estratégica, racionalizando las funciones de gestión y evaluando la influencia de sus resultados en la competitividad de las PYMES. La técnica respectiva se propone para la evaluación de la eficiencia empresarial en términos de gestión estratégica y funcional. En cuanto a la preparación de la estrategia adecuada para la reestructuración de las PYMES, el autor ha determinado y, por lo tanto, recomendado las regularidades para la toma de decisiones estratégicas hacia la reestructuración, así como las de la selección racional de las técnicas de reestructuración.

Los resultados de la contribución destacan que, al ejecutar la reestructuración de PYMES, es conveniente propone utilizar el conjunto complejo de medidas determinadas para garantizar la eficiencia razonable de las funciones de la empresa y de sus productos. Con el fin de garantizar una gestión racional de la reestructuración, también se propone la técnica respectiva para evaluar la eficacia de la reestructuración de las PYMES. Esto permitió evaluar el beneficio de los cambios ejecutados dentro de la empresa para identificar las direcciones y acciones necesarias para continuar aumentando la eficiencia de la actividad empresarial.


PYMES, reestructuración, gestión, competitividad, rendimiento, desarrollo empresarial.

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