MATERIAL DE ESTUDIO

1. Techniques and tools for continuous
improvement processes
Improvement plans

2. General objetive
To propose improvement plans resulting from the process
performance audit and key business units within
organizations.

3. Network concepts
Performance audit Improvement plans
They consolidate
improvement actions
necessary to correct
deviations found in the
performance audit and
close the gaps that have
been identified.
It examines the recent
performance of the
organization in terms of
basic performance
indicators, which have
been identified as critical in
business lines to be
developed, identifying
gaps between the
organization's current and
expected performance.

4. Performance audit objective
Monitoring systems for critical success indicators for each
process or business unit.
And the way the organizational culture helps or hinders
organizational orientation to continuous improvement.
Make a rigorous examination of the current state of the
organization.
through
The assessment of the level of success present in their
processes or business units.
measured by

5. Improvement plan objective
Improve the fulfillment of the objectives and the results of the
organization.
To encourage organizational internal processes to be
developed in an efficient, transparent and timely way.
through
The adoption and fulfillment of corrective actions as well as
the implementation of methodologies for continuous
improvement.
that lead to

6. Performance audit planning; phases and expected
results
Phase
4. Analysis of the current organizational
culture, identifying whether it promotes or
hinders continuous improvement
orientation.
Search
To know the culture of the
organization and how it helps and
interferes with the achievement of
the objectives.
1. Appropriation of the strategic profile of
the organization: the strategic direction of
each process or business unit.
Knowledge of the organization by
the evaluator.
2. Analysis of the current status of each
process or business unit through critical
success indicators defined in each case.
To identify the aspects of business
that are losing money, the way it
can reinforce the strengths,
eliminate weaknesses.
To ensure that performance
indicators are articulated to the
information systems of the
organization to improve controls.
3. Diagnosis of the proposed monitoring
system conditions, in other words, the
availability of the information required to
analyze the critical success indicators for
each process or business unit.

7. Improvement plans classification
It integrates improvement actions that must
operate at the level of the organization processes
to comprehensively strengthen their performance,
to fulfill its role, mission, objectives and needs of
its stakeholders.
Individual
improvement plan
It contains improvement actions to be executed by
each employee of the organization to improve its
performance and the process or business unit to
which it belongs to, in a time frame, for increased
productivity of activities and / or tasks under its
responsibility , in order to bridge the gaps between
actual performance presented and the
performance expected from him.
Organizational
improvement plan
Process
improvement plan
It contains improvement actions, which should
anticipate the level of processes and business
units to strengthen the performance and ensure
compliance with the objectives of the organization.

8. Examples of common techniques to close the gaps between
current and desired status in the proposed organizational
improvement actions.
4. Getting new resources.
1. Extending the time frame to meet the goal.
2. Reducing the size or scope of the target.
3. Reallocating resources to achieve goals.

9. Improvement plan content
1. Processes.
2. Responsible business unit.
3. Causes and gap analysis: detailed
observations and analysis results
presented variations between
expected and obtained results.
4. Actions to implement.
5. Assigning responsibilities.
6. Required resources.
7. Schedule implementation.
8. Follow-up actions necessary to
verify its compliance.

10. Examples of improvement actions for processes
or business units
The proposed improvement actions must be consistent
with the operating model of the organization:
The examples presented can be adapted from a
structure by processes to a structure by functional
business areas.
By processes,
By proyects,
By functions.

11. Logistics management process
Objective Detected problems
– variations
Points to focus for improvement
actions
To ensure that the
received materials and
the information are
processed and both
are readily available
for production.
The plans and
schedules are not
reported, or not
clearly identified
when or where the
materials are
needed.
Specifications of plans and schedules
in which the materials are used, and
when they are needed.
Consider implementing a management
philosophy as "Just in time" or
comparable inventory and production.
To maintain and safe
working conditions for
the storage of
sensitive materials.
Inadequate safety
conditions.
Maintain proper procedures for
handling and storage of sensitive
material.
Tracking complaints or reports about
security events.
To maintain complete
and accurate
documentation for all
transfers or
warehouse.
Incomplete and
inadequate
information of the
materials
transferred from or
to hold.
The documentation for any transfer
must be accompanied by supporting
documents, the personnel responsible
for the process checks materials and
received quantities.

12. Talent management process
Objective Detedted problems
- variations
Points to focus for improvement
actions
To acquire a sufficient
number of appropriate
and qualified
personnel.
Unqualified
personnel is being
hired.
Maintain proper identification of each
candidate, research and internships.
Maintain complete descriptions of the
work and views about practices that can
be used to measure and compare
employees with job requirements.
To ensure that
employees receive
adequate training to
fulfill their
responsibilities in an
effective way.
It identifies the
requirements for
adequate training.
Ask for opinions and ideas to
management, supervisors and
employees to identify training needs.
Check compliance or other problems
that may identify gaps in training.
To keep the income of
employees according
to the level at which
they are.
Compensation and
employee benefits
are less than those
of other similar
companies.
Evaluate compensation and benefits on
a regular basis.
Compare the compensation and
benefits with those offered by other
companies within the sector and
geographical area of ​​the organization.

13. Planning process
Objective Detected problems
- variations
Points to focus for improvement
actions
To develop short and
long term plans in
accordance with the
objectives of the
organization.
Lack of knowledge
of the overall
objectives of the
organization.
Communicate the overall objectives to
involve staff in the planning process.
To develop realistic
plans.
Incorrect information
and assumptions.
Ensure that the right people are
involved in the development of plans.
To develop plans in
ways that enable
management to run the
business, measure the
process and progress
of it in the time limit.
Improper address
information system.
Establish an information system that
generates useful data for decision-
making.

14. Supply process financial reports
Objective Detected
problems -
variations
Points to focus for improvement actions
To prepare financial
reports in stipulated
time and according
to applicable laws.
The information
system can not
supply the
necessary
information.
The staff does not
know the laws.
Identify and implement the necessary
changes in the system.
Retaining staff that is knowledgeable and
that has experience with applicable laws.
To provide the
information correctly
and timely
information for
decision making.
The information
needs are
unknown or are
not clearly
communicated.
Identify user information needs and update
these regularly.
To keep confidential,
financial information.
Unauthorized
personnel have
access to financial
information.
System access controls.

15. The cause-effect relationships are not linear and easy to
predict accurately.
Control through indicators is an illusion.
And when uncertainty is manifested ...?
The answers and problems that have been suggested from
the paradigm of measurement through indicators, are
governed by the paradigm they belong to.
And finally the paradigm give way to another paradigm ....

16. References
• Anthony, R. y Govindarajan, V. (2003). Sistemas de
control de gestión: Mc Graw Hill.
• Barfield, T.; Raiborn, A. y Kinney, R. (2001). Contabilidad
de Costos. Tradiciones e innovaciones. (5ª ed.). México:
International Thomson Editores.
• Committee Of Sponsoring Organizations Of The Treadway
Commission. (2006). Control Interno, informe COSO. (4ª
ed.): ECOE Ediciones.
• Garrison, R; Noreen, E.; Brewer, P. (2007). Contabilidad
administrativa. (11ª ed.). México, D.F.: MCGraw-Hill
Internacional.

17. • Hansen, R. y Mowen, M. (2007). Administración de
costos: Contabilidad y Control. (5ª ed.): Thomspon.
• Kaplan, R. y Norton, D. (2000). El cuadro de mando
integral. The balanced Scorecard: Ediciones Gestión.
• Mallo, C.; Kaplan, R.; Meljem, S. y Giménez, C. (2000).
Contabilidad de costos y estratégica de gestión. Madrid:
Pearson.
• Ramírez, D. (2005). Contabilidad administrativa. (8ª ed.):
McGraw-Hill Interamericana.
• Whittington, O. y Pani, K. (2000). Auditoría un Enfoque
Integral. (12ª ed.): McGraw Hill.

18. Nombre Cargo Dependencia Fecha
Autor
Alicia Rico
Contratista
Centro de Gestión
de Mercados,
Logística y
Tecnologías de la
Información
Junio de
2013
Adaptación
Ana María
Mora
Jaramillo
Guionista -
Línea de
producción
Centro
Agroindustrial
Regional Quindío
Julio de
2013
Control del documento