Implementación de un sistema de información gerencial para llevar un sistema de costos eficiente.

Abstract

An analysis will be conducted on the implementation of a managerial information system and its relationship with cost management. The focus will center on key aspects of the managerial information system implementation and its connection to cost leadership within the organization. In addition to conducting the analysis, the goal is to optimize the organization's resources in all aspects. The problem of this research is based on identifying the difficulties encountered during the implementation of the managerial information system. As is well known, the organizational environment is highly competitive nowadays, and as an essential factor for each organization to become more competitive, it must track all its operations through a managerial information system. However, being such a complex system, several challenges may hinder its optimal functioning. These challenges arise from the complexity of the supply chain, making it very challenging to obtain data from each of its phases. Additionally, the organization's management does not provide adequate oversight during the implementation, among other factors that can affect the system's operation. This issue can result in the cost system implemented not being efficient, affecting the company's competitiveness and also posing a long-term sustainability risk to the business. The scope of the research is limited in terms of analyzing the system's implementation, its operation, and ensuring it fulfills its objectives, with a primary focus on cost management.

Several objectives are outlined in the research to establish the shortcomings of the organization's information system, which is the subject of study. These objectives may include identifying each of the key components of a managerial information system closely related to costs, determining the benefits of the system concerning cost leadership, and conducting an analysis of the relationship between inefficiency in cost management and the lack of timely and relevant information.

The methodology to be used in this work will have a qualitative approach, conducting a comprehensive examination of the system implemented in the organization, reviewing how it was implemented concerning organizational culture and alignment. The research results will demonstrate the success of the implemented managerial information system or if it presents serious difficulties that could impact cost management, potentially affecting the business's sustainability due to decisions made based on incomplete or omitted data.