Toma de decisiones en las Pymes Mexicanas: El valor de la estratégico de un simulador presupuestario de tipo Industrial (Decision making on mexican SME’S: The strategic value of an industrial type budget simulator)
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Abstract
En la Grecia clásica, la excelencia del ciudadano consistía en el cultivo de tres virtudes específicas: forta- leza, templanza y la dicaiosine o justicia. Estas virtudes formaban un ciudadano relevante, útil y espléndido. Platón añadió una cuarta virtud, la prudencia, el hábito cualidad del hegemone, el conductor, el guía y también el comandante del ejército, el líder. A estos se instruía para saber juzgar sobre un problema o un caso concreto, así como para dirigir estratégicamente. Extrapolado al mundo empresarial actual, se convierte en la destreza o capacidad para la toma de decisiones. En concordancia, aquí se presenta un instrumento de apoyo en la toma de decisiones, diseñado para los directivos de las PYMES industriales mexicanas, el cual está fundado en el modelo Costo-Volumen-Utilidad (CVU). El“Simulador Presupuestario para PYMES del Sector Industrial”, aplicado en veintitrés giros indus- triales de la zona Laja-Bajío, en el Estado de Guanajua- to, demostró ampliamente su confiabilidad al permitir al directivo, emprendedor o desarrollador de empresas visualizar de una forma documentada su actuar en los negocios. El simulador puede ser adaptado y adoptado para otros ramos y latitudes, con lo cual el empresario PYME tendrá una ventaja competitiva.
Abstract
In classic Greece, a citizen’s excellence was measured by his fostering of three specific virtues: fortitude, temperance and dicaiosine or justice. These virtues formed a relevant, utile and splendid citizen. Plato added a fourth virtue, prudence, a quality attributed to the hegemone, the driver, the guide, the military commander, the leader. They were taught to judge quickly on a concrete problem or case, as well as to strategically lead. Extrapolating this concept to the current world, it becomes the ability or capacity to make decisions.Accordingly, a support instrument for decision making is presented here, designed for managers of Mexican industrial SME’S, based on the Cost-Volume- Profit (CVP) model. The “Industrial Sector SME Budget Simulator,” applied to 23 industrial facilities of the Laja- Bajio zone of the state of Guanajuato amply showed its reliability by allowing the board member, entrepreneur or manager to visualize in a documented way his or her managerial aptitudes. The simulator can be adapted and adopted for and by other trades and countries providing entrepreneurs with a competitive advantage.
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