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Journal of Microfinance Planning
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Presentation of Content
In the fist article we present, A correlational analysis of financial ratios of companies listed on
the Mexican stock market in the period 2008-2017, by BERNAL-DOMINGUEZ, Deyanira, with
adscription in the Universidad Autónoma de Sinaloa, in the netx article we present, Internal logistics as
a control and modeling tool in the processes of organizations, by CHACÓN-OLIVARES, Maria del
Carmen, RUELAS-SANTOYO, Edgar Augusto, RICO-CHAGOLLÁN, Mariana and LÓPEZ-
OLIVAREZ, Jaqueline Viridiana, with adscription in the Instituto Tecnológico Superior de Irapuato, in
the netx article we present, Analysis of the Associated Factors of the Strategic Planning in SMEs of
Cancun, by PERALTA-MAZARIEGO, Enrique Roberto, MONDRAGÓN-HARO, Antonio, MARTÍN-
DE LA VEGA, César Ismael and HERNÁNDEZ-PERALTA, José Carlos Ramiro, with adscription in
the Universidad Tecnológica de Cancún, in the netx article we present, SMEs and social responsibility a
holistic approach, by BIVIANO-PÉREZ, Emma, SOSA-LARRAINZAR, Evelyn and GARCÍA-
SÁNCHEZ, Avelina, with adscription in the Universidad Tecnológica de Puebla.
Content
Article Page
A correlational analysis of financial ratios of companies listed on the Mexican stock
market in the period 2008-2017
BERNAL-DOMINGUEZ, Deyanira
Universidad Autónoma de Sinaloa
1-7
Internal logistics as a control and modeling tool in the processes of organizations
CHACÓN-OLIVARES, Maria del Carmen, RUELAS-SANTOYO, Edgar Augusto,
RICO-CHAGOLLÁN, Mariana and LÓPEZ-OLIVAREZ, Jaqueline Viridiana
Instituto Tecnológico Superior de Irapuato
8-14
Analysis of the Associated Factors of the Strategic Planning in SMEs of Cancun
PERALTA-MAZARIEGO, Enrique Roberto, MONDRAGÓN-HARO, Antonio,
MARTÍN-DE LA VEGA, César Ismael and HERNÁNDEZ-PERALTA, José Carlos
Ramiro
Universidad Tecnológica de Cancún
15-20
SMEs and social responsibility a holistic approach
BIVIANO-PÉREZ, Emma, SOSA-LARRAINZAR, Evelyn and GARCÍA-SÁNCHEZ,
Avelina
Universidad Tecnológica de Puebla
21-26
1
Article Journal of Microfinance Planning and Control December 2019 Vol.5 No.16 1-7
A correlational analysis of financial ratios of companies listed on the Mexican stock
market in the period 2008-2017
Un análisis correlacional de ratios financieros de empresas que cotizan en el mercado
de valores mexicano en el periodo 2008-2017
BERNAL-DOMINGUEZ, Deyanira*†
Universidad Autónoma de Sinaloa, Faculty of Accounting and Administration
ID 1st Author: Deyanira, Bernal-Dominguez / ORC ID: 0000-0001-8990-1988, CVU CONACYT ID: 168056
DOI: 10.35429/JMPC.2019.16.5.1.7 Received July 20, 2019; Accepted December 30, 2019
Abstract
The objective of this investigation was to determine the
correlation rates by economic sectors of companies that
are listed on the Mexican stock market in the 2008-2017
period. The variables were: as dependent the financial
ratio on operating profitability and as independent those of
acid, financial cycle, working capital, net working capital,
financial expense coverage, solvency ratio, short-term
debt, accounts receivable days, inventory days, suppliers
days, available, current assets turnover turnover, net fixed
assets turnover and total assets turnover. To calculate the
correlations, the financial information of 29 non-financial
public companies in the Economática database was used.
Correlation rates were calculated using bivariate linear
regression analysis in the SPSS. The main findings are that
in the sector of merchandise stores and department stores
and in the sector of the beverage industry, significant
positive correlation rates of 0.720 and 0.672 were obtained
respectively. And three sectors with medium positive
correlation which were residential building, food industry
and the basic iron and steel industry. The most important
relationship was between operating profitability and
financial expense coverage.
Economic sectors, Linear regression, Financial ratios
Resumen
El objetivo de esta investigación fue determinar los índices
de correlación por sectores económicos de empresas que
cotizan en el mercado de valores en México del periodo
2008-2017. Las variables fueron: como dependiente la
razón financiera sobre rentabilidad operativa y como
independientes las del ácido, ciclo financiero, circulante,
capital neto de trabajo, cobertura de gastos financieros,
coeficiente de solvencia, deuda a corto plazo, días cuentas
por cobrar, días inventarios, días proveedores, disponible,
endeudamiento rotación de activo circulante, rotación de
activo fijo neto y rotación de activo total. Para calcular las
correlaciones se utilizó la información financiera de 29
empresas públicas no financieras de la base de datos de
Economática. Los índices de correlación se calcularon
mediante análisis de regresión lineal bivariada en el SPSS.
Los principales hallazgos es que en el sector de tiendas de
mercancías y grandes almacenes y en el sector de la
industria de las bebidas se obtuvieron índices de
correlación positiva considerable de 0.720 y 0.672
respectivamente. Y tres sectores con correlación positiva
media los cuales fueron edificación residencial, industria
alimentaria y la industria básica del hierro y del acero. La
relación más importante fue entre la rentabilidad de
operación y la cobertura de gastos financieros.
Sectores económicos, Regresión lineal, Ratios
financieros
Citation: BERNAL-DOMINGUEZ, Deyanira. A correlational analysis of financial ratios of companies listed on the Mexican
stock market in the period 2008-2017. Journal of Microfinance Planning and Control. 2019, 5-16: 1-7
* Correspondence to Author (email: deyanirabernaldominguez@gmail.com)
† Researcher contributing first author.
© ECORFAN-Spain www.ecorfan.org/spain
2
Article Journal of Microfinance Planning and Control December 2019 Vol.5 No.16 1-7
ISSN: 2444-5037
ECORFAN® All rights reserved
BERNAL-DOMINGUEZ, Deyanira. A correlational analysis of financial ratios of companies listed on the Mexican stock market in the period
2008-2017. Journal of Microfinance Planning and Control. 2019
Introduction
The ratios of profitability, liquidity, working
capital, average income per employee, cost,
capital price and productivity are related to the
growth of the company, providing valuable
information for decision-making in the opinion
of Ponikvar, Tajnikar & Pusnik ( 2009);
Likewise, Delen, Kuzey & Uyar (2013) found
through a sensitivity analysis using ROE (return
on capital) as a dependent variable, that the
earnings ratios before taxes on capital, the net
profit margin, the leverage ratio , and the Sales
Growth Index, respectively, have a greater
impact on ROE prediction. The results in which
the ROA (return on assets) was used as a
dependent variable indicated that the most
important financial ratios were earnings before
taxes per share, the net profit margin, the ratio of
indebtedness, and the turnover rate of assets,
respectively, had a greater impact on ROA
prediction. Concluding that the ratio of Earnings
before taxes to Equity and net profit margin are
the two most important variables to measure the
performance of companies. Hence, operational
profitability is resumed as a dependent variable
of this study.
In Mexico, studies have been carried out
on the relationships of business profitability with
quantitative and qualitative data. Argüelles,
Quijano, Fajardo & Magaña in 2012 relate
financial profitability with independent variables
such as supervision, from internal control with
descriptive and correlational approach in
manufacturing analysis units in the city of San
Francisco de Campeche, Mexico; confirming
that it is feasible to consider supervision as an
indicator that allows predicting financial
profitability in an industrial company. Another
finding was the one presented by Ibarra, Casas
& Barraza (2013) about the construction
industry in the city of Hermosillo, Sonora,
Mexico; explaining that the attractiveness of a
sector that influences its profitability are price
competitiveness, its cost structure and
investment requirements. Likewise, financial
ratios are used to define objectives, in studies of
comparability with established standards, with
other companies of the same business and with
the sector average to make timely and efficient
decisions; it should be mentioned that in Mexico
the relevance of the publication of a financial
ratios yearbook was demonstrated in the opinion
of Bernal & Saavedra in 2013.
Consequently, the contribution of this
study is to find the relationships that impact
profitability in Mexican companies. Hence, this
study makes it possible to identify if the
liquidity, debt, asset management and financial
cycle ratios are correlated with the operating
performance of the economic entity in question.
In this way, monitoring these ratios will allow
operational performance planning in for-profit
companies.
Next, derived from the review of this
research background related to the use of
financial ratios and their impact on business
profitability, the research question is stated:
1. Is there a relationship between the
operating performance and the financial
ratios of liquidity, indebtedness, asset
management and financial cycle of the
economic sectors in Mexico in the period
2008-2017?
The structure of this work is to raise a
research question based on the background of
the introductory part, then a theoretical
justification of the variables by reviewing the
literature, then the way in which the data for
presentation and analysis were obtained. of the
results, ending with the conclusions, discussion
and limitations of the study.
Review of the literature
The improvement of corporate profitability
through the study of the relationship with the
cash cycle and working capital is demonstrated
by Arcos & Benavides (2008); The findings
were the association between greater
profitability with short cash cycles, lower
indebtedness, minimizing the investment of
working capital with proven axioms such as
selling cash, minimizing inventories and buying
on credit with the longest possible term.
Likewise, Yang & Chuang (2010)
propose an alternative model for the analysis of
the dynamic adjustment process of financial
ratios; This explains that the ratios of a company
reflect the unexpected changes in the industry,
the monitoring of management goals and the
individual movement of the company. The
model was applied with short-term liquidity,
long-term solvency, short-term capital turnover,
long-term capital turnover and return on
investment ratios.
3
Article Journal of Microfinance Planning and Control December 2019 Vol.5 No.16 1-7
ISSN: 2444-5037
ECORFAN® All rights reserved
BERNAL-DOMINGUEZ, Deyanira. A correlational analysis of financial ratios of companies listed on the Mexican stock market in the period
2008-2017. Journal of Microfinance Planning and Control. 2019
This model improves the ability to
explain its internal behavior with external
changes such as financial crises or internal
changes derived from management strategy
adjustments. Coinciden, Alireza, Parvis & Mina
(2012), evaluate the ability of financial ratios to
predict the financial crisis of companies.
Financial reasons have more long-term
predictive power, a finding shown by Jiang &
Lee in 2012, who conducted a study of cyclical
and stochastic components analysis of financial
ratios on dividend growth, income growth and
accounting returns.
Yuh & Gerab (2012), combined the
techniques of Principal Component Analysis
and Multiple Regression Analysis to know
which factors impact the financial performance
of the companies and which indicators most
affect profitability; The main observations were
that the most important factors in performance
are the size of the company, gross margin,
amount of capital, and the least decisive is
financial leverage. The indicators that influence
profitability are the management of working
capital, liquidity, margin and financial debt.
On the other hand, Castillo & García
(2013) studied the factors that explain the
profitability in wine companies of Castillo-De
La Mancha, Spain. The hypothesis dealt with the
variations in corporate profitability is based on
the structure of the property, the size of the
company, the financial structure and commercial
strategies. They applied the main component
technique. The main results were that
profitability is higher in capitalist companies
than in cooperatives; it is better in larger
companies because they take advantage of
economies of scale; the higher the proportion
with own resources and liquidity, the
profitability is higher.
The objective of this work is to know if
the liquidity, indebtedness, asset management
and economic cycle ratios explain the
performance of the operating profitability based
on the dictated accounting information of the
companies listed on the Mexican Stock
Exchange in the period 2008 -2017 grouped by
economic sectors according to NAICS by its
acronym in English (North American Industry
Classification System).
The dependent variable is the operating
performance ratio because it is considered a
predictor of success. It is calculated considering
in the numerator the retained earnings account,
before interest and taxes (BAII) divided by the
total assets, that is, between the investments
necessary for the operation of the business.
The independent variables are liquidity,
debt, asset management and financial cycle
ratios. Table 1 shows the formulas of the
financial ratios shown as dependent and
independent variables.
Liquidity is defined as the company's
ability to meet its short-term commitments. Debt
ratios measure the level of debt compared to the
contribution of the partners. The types of debt
are measured with the short- and long-term debt
ratios. The financial expense coverage ratio is
applied to know how many times it is possible to
cover interest with the performance of the main
business activity.
The asset management ratios are
integrated by the rotation of the total asset, net
fixed asset and current assets, measuring the
times in which these are recovered through sales;
These ratios are considered solvency predictors,
their monitoring avoids failure in companies and
generates value (Altman, 1968; Amat, Leiva &
Graells, 2002; Mosqueda, 2004). Total asset
turnover is the division of net sales among total
assets; Asset turnover is equal to net sales
divided by net fixed assets and current assets
turnover, net sales between current assets. The
variable that matches is net sales in the
numerator. Another ratio is the economic cycle,
this being the sum of the days it takes for the
inventory to go out for sale and the days of
recovery of accounts receivable. This sum is
subtracted from the days it takes for the company
to pay its suppliers. This cycle measured in days
should be the shortest possible.
Therefore, the hypothesis of this research
work is as follows:
H1. Operational profitability depends on
the behavior of the financial liquidity, debt, asset
management and financial cycle ratios in the
economic sectors grouped by companies listed
on the Mexican Stock Exchange in the period
2008-2017.
4
Article Journal of Microfinance Planning and Control December 2019 Vol.5 No.16 1-7
ISSN: 2444-5037
ECORFAN® All rights reserved
BERNAL-DOMINGUEZ, Deyanira. A correlational analysis of financial ratios of companies listed on the Mexican stock market in the period
2008-2017. Journal of Microfinance Planning and Control. 2019
Methodology
The financial information was consulted in the
Economica database as of October 11, 2018.
They were calculated based on the formulas of
the financial ratios of 29 non-financial public
companies listed on the Mexican Stock
Exchange (BMV), every time, that Of the 78
companies available, only 29 had the total total
assets data from 2008 to 2017. The financial and
insurance companies were not considered since
they have different accounting regulations and
ways of working that make them not assimilable
to the rest of sectors included in the study. The
data is analyzed in the SPSS with quantitative
methodology applying bivariate linear
regression analysis. Likewise, the Durbin
Watson index is applied to measure
autocolineality, considering as normal the results
obtained between 1.5 and 2.5.
Next, the formulas of the financial ratios
used for the calculation are presented,
considering both the accounting accounts of the
theory, as well as those charged by the
economics system (Bernal and Amat, 2012):
The formulas of the ratios according to
the theory are:
Liquidity
Circulating reason = Current Assets
Current Liabilities
Acid test = Current Assets - Inventories
Current Liabilities
Net Working Capital = Current Assets - Current Liabilities
Current Liabilities
Available = Cash and short-term investments
Current Liabilities
Solvency Coefficient = Total Liabilities
Stockholders' equity
Indebtedness
Indebtedness = Stockholders' equity
Totally passive
Short Term Debt = Passive in a short time
Totally passive
Financial Expense Coverage = EBIT
Financial expenses
Asset Management
Asset Rotation = Net sales
Total active
Asset Rotation = Net sales
Net Fixed Assets
Rotation of Current Assets = Net sales
Current Assets
Economic cycle
Inventory Days = Inventories * 365
Sales cost
Accounts Receivable Days = Accounts Receivable ∗ 365
Net sales
Provider Days = Suppliers * 365
Sales cost
Financial Cycle = Inventory Days
+ Accounts Receivable days− Provider days
Performance
Operating Profitability = EBIT
Total active*100
The formulas of the ratios according to the
accounts of Economática are:
Liquidity
Circulating = Current active
Current Liabilities
Acid = Current Assets-Inventories
Current Liabilities
Net Working Capital = Current Assets-Current Liabilities
Current Liabilities
Available = Cash and Short Term Investments
Current Liabilities
Solvency Coefficient = Total Liabilities
Consolidated Net Equity
Indebtedness
Indebtedness = Consolidated Net Equity
Total Liabilities
Short Term Debt = Current Liabilities
Total Liabilities
Financial Expense Coverage = EBIT
Financial expenses
5
Article Journal of Microfinance Planning and Control December 2019 Vol.5 No.16 1-7
ISSN: 2444-5037
ECORFAN® All rights reserved
BERNAL-DOMINGUEZ, Deyanira. A correlational analysis of financial ratios of companies listed on the Mexican stock market in the period
2008-2017. Journal of Microfinance Planning and Control. 2019
Asset Management
Asset Rotation = Net income
Total active
Asset Rotation = Net income
Property, plant and Net Equipment
Rotation of Current Assets = Net income
Current active
Economic cycle
Inventory Days = Inventories * 365
Sales cost
Accounts Receivable Days = Accounts Receivable * 365
Net income
Provider Days = Suppliers * 365
Sales cost
Performance
Operating Profitability = EBIT
Total active*100
The information is presented by averages of four
or more companies in the same sector; it is
observed in table 1 that the sector that groups
more companies is that of diverse merchandise
stores and department stores with 10; that of the
food industry with 6, residential building 5,
beverage industry 4, and finally the basic iron
and steel industry with 4. Adding a total of 29
companies.
Table 1 Classification of economic sectors according to
NAICS
Source: Own elaboration based on Economic consultation
(2018)
Analysis of the results
The average correlation rates are between 0.720
and 0.520 of the 5 economic sectors analyzed;
according to figure 1 it is observed that 2 sectors
present results with considerable positive
correlation indexes; 0.720 and 0.672, various
merchandise stores and department stores and
the beverage industry respectively. The sectors
with average positive correlation indexes were
the residential building with 0.605, the food
industry with 0.570 and the basic iron and steel
industry with 0.520.
This allows to consider the
liquidity, debt, asset management and business
cycle ratios for the projections of the operating
profitability rate in companies Mexican from the
exposed sectors.
Figure 1 Strong positive correlation rates by economic
sectors in Mexico. Period: 2008-2017
Source: Self Made
Table 2 shows the average financial
ratios of each sector; It is observed that those
with the highest correlation rates are: coverage
of financial expenses, total asset turnover, short-
term debt, net working capital, turnover of net
fixed assets, turnover of current and circulating
assets. It is observed that the financial reasons
for asset management are those with the highest
correlation rates, as well as the debt and liquidity
ratios.
Average
ratios
Merchandise stores and
department stores
Beverage
industry
Residential
building
GF coverage 0.825 0.844 0.884
RotAT 0.846 0.781 0.702
DebtCP 0.738 0.735 0.679
CNT 0.652 0.744 0.678
RotAFN 0.728 0.613 0.430
RotAC 0.771 0.695 0.583
Circulating 0.741 0.696 0.649
Available 0.626 0.659 0.637
CoefSolv 0.656 0.672 0.515
CxC days 0.704 0.647 0.465
In debt 0.725 0.416 0.658
Acid 0.669 0.667 0.402
Inv days 0.573 0.406 0.634
Prov Days 0.783 0.422 0.305
End Cycle 0.646 0.000 0.574
AVERAGE 0.712 0.600 0.586
GF coverage 0.741 0.778 0.814
RotAT 0.695 0.601 0.725
DebtCP 0.502 0.672 0.665
CNT 0.497 0.662 0.647
RotAFN 0.594 0.804 0.634
RotAC 0.473 0.567 0.618
Circulating 0.354 0.574 0.603
Available 0.610 0.443 0.595
CoefSolv 0.669 0.422 0.587
CxC days 0.542 0.439 0.559
In debt 0.615 0.369 0.557
Acid 0.456 0.544 0.548
Inv days 0.547 0.460 0.524
Días Prov 0.640 0.249 0.480
End Cycle 0.571 0.410 0.440
AVERAGE 0.567 0.533 0.600
Table 2 Correlation rates between operating profitability
and financial liquidity, debt, asset management and
financial cycle ratios
Source: Self Made
Number NAICS Sectors Total
Companies
1 Merchandise stores and department stores 10
2 Food industry 6
3 Residential building 5
4 Beverage industry 4
5 Basic iron and steel industry 4
Total Companies 29
6
Article Journal of Microfinance Planning and Control December 2019 Vol.5 No.16 1-7
ISSN: 2444-5037
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BERNAL-DOMINGUEZ, Deyanira. A correlational analysis of financial ratios of companies listed on the Mexican stock market in the period
2008-2017. Journal of Microfinance Planning and Control. 2019
Finally, Figure 2 is presented where it is
observed that the Corporate Fragua, which is
dedicated to the purchase and sale of medicines,
perfumery and others, with the identity of
Guadalajara Pharmacies is the one that presents
a positive correlation between the dependent
variable, operating profitability with the 15
independent variables which are all the ratios
applied to liquidity, indebtedness, asset
management and economic cycle. It is followed
in importance, the food industry with Bachoco
and merchandise store like Elektra, with 14
ratios.
Figure 2 Number of ratios by Mexican companies that
present positive correlation indexes greater than or equal
to 0.5, with Durbin Watson between 1.5 and 2.5. Period:
2008-2017
Source: Self Made
Conclusions
Operational profitability depends on the
behavior of the financial liquidity, debt, asset
management and financial cycle ratios in the five
economic sectors in Mexico analyzed, so the
hypothesis of this research is tested. All
economic sectors studied showed significant
positive correlations and means. The first were
the companies that are dedicated to various
merchandise stores and department stores and
the beverage industry.
Mention separately, the financial ratios
with the highest average correlation rates were:
coverage of financial expenses, total asset
turnover, short-term debt, net working capital,
net fixed asset turnover, current and current asset
turnover; it is observed that these results
coincide in part with the findings of Yuh &
Gerab (2012) who find that the indicators that
influence profitability are liquidity, margin and
financial debt; Arcos & Benavides in 2008
showed that the lower the cash cycles and the
better indebtedness will be the profitability.
In addition, Castillo & García in 2013
also considered liquidity as a determinant in
increasing the profit margins of businesses. The
main limitation of this work is access to the
financial information of Mexican companies.
Therefore, the information was collected based
on the accounting reports of 29 public
companies listed on the stock market in the
country represented by 5 sectors; leaving out of
the study 8 sectors for being integrated by a
single company or for not having the financial
information required for the calculation of the
ratios; reason why these averages were not
calculated.
Finally, it is recommended to carry out
future research on the design of a profitability
model for non-public and smaller companies
which represent more problems in the way of
managing and making managerial decisions; the
project would be from the main accounts of the
ratios with the highest correlation rates, which
would include the following variables: EBIT
(Earnings Before Interest and Taxes), total
assets, current assets, net fixed assets, total
liabilities, stockholders' equity, net sales and
financial expenses. Likewise, the possibility of
carrying out studies on correlations between
profitability and independent variables such as
internal control levels, company size, climate of
the organization, intangible assets, growth of the
economy, behavior of costs, of inflation prices
and indices, supported by the findings of Castillo
& García (2013), who also consider that factors
such as the size of the company and the structure
of the property explain the profitability; as well
as for Alireza, Parvis & Mina (2012) argue that
financial ratios are also predictors of financial
crises in organizations.
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Article Journal of Microfinance Planning and Control December 2019 Vol.5 No.16 1-7
ISSN: 2444-5037
ECORFAN® All rights reserved
BERNAL-DOMINGUEZ, Deyanira. A correlational analysis of financial ratios of companies listed on the Mexican stock market in the period
2008-2017. Journal of Microfinance Planning and Control. 2019
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8
Article Journal of Microfinance Planning and Control December 2019 Vol.5 No.16 8-14
Internal logistics as a control and modeling tool in the processes of organizations
La logística interna como herramienta de control y modelado en los procesos de las
organizaciones
CHACÓN-OLIVARES, Maria del Carmen1†*, RUELAS-SANTOYO, Edgar Augusto2, RICO-
CHAGOLLÁN, Mariana3 and LÓPEZ-OLIVAREZ, Jaqueline Viridiana3
Instituto Tecnológico superior de Irapuato. 1Ingeniería en Logística, 2Ingeniería Industrial, 3Ingeniería en Sistemas
Computacionales Carretera Irapuato - Silao km 12.5 Colonia El Copal. Irapuato, Guanajuato, México. 36820
ID 1st Author: Maria Del Carmen, Chacón-Olivares / ORC ID: 0000-0002-3897-0235, Researcher ID Thomson: S-4806-
2018, CVU CONACYT ID: 891518
ID 1st Coauthor: Edgar Augusto, Ruelas-Santoyo / ORC ID: 0000-0003-0515-7667
ID 2nd Coauthor: Mariana, Rico-Chagollán / Researcher ID Thomson: S-7659-2018, CVU CONACYT ID: 691659
ID 3rd Coauthor: Jaqueline Viridiana, López-Olivarez
DOI: 10.35429/JMPC.2019.16.5.8.14 Received June 10, 2019; Accepted December 30, 2019
Abstract
Nowadays, companies face scale or production volume
margins accelerated to respond and meet the needs of
international markets, logistics and supply chain is then a
key strategy to add value and competitive advantage.
Through an investigation of observation and data
collection, it was determined that there is no capacity for
response and control before the increase in production, it
is then that the objective of this work is to establish an
order in the internal flow of materials, by medium of the
implementation of an internal logistics process in a
company that produces aluminum parts. For which a
model was created that considered variables such as: the
determination of spaces, control of documented
information, creation of traceability and training record
formats, which produced the following results:
improvement in internal flows by 80%, a correct
traceability in the handling of the materials that reduced
the times by 50%, in addition to the incorporation of
programs of administrative platforms. Therefore, the
appropriate elements that make up the adoption of the
strategy and its measurement in performance indices were
determined.
Internal logistics, Traceability, Internal flow
Resumen
Hoy en día las empresas enfrentan escala o márgenes de
volumen de producción acelerados para responder y cubrir
las necesidades de los mercados internacionales, la
logística y cadena de suministro es entonces una estrategia
primordial para agregar valor y ventaja competitiva. A
través de una investigación de observación y toma de
datos, se determinó que no existe capacidad de respuesta
y control ante el incremento en la producción, es entonces
que el objetivo de este trabajo es establecer un orden en el
flujo interno de los materiales, por medio de la
implementación de un proceso de logística interna en una
compañía productora de piezas de aluminio. Para lo cual
se creó un modelo que consideró variables tales como: la
determinación de espacios, control de información
documentada, creación de formatos de registro de
trazabilidad y capacitación, el cual arrojo los siguientes
resultados: mejora en los flujos internos en un 80%, una
correcta trazabilidad en el manejo de los materiales que
redujo los tiempos en un 50 %, además de la incorporación
de programas de plataformas administrativas. Por lo cual
se determinaron los elementos adecuados que conforman
la adopción de la estrategia y su medición en índices de
desempeño.
Logística interna, Trazabilidad, Flujo interno
Citation: CHACÓN-OLIVARES, Maria del Carmen, RUELAS-SANTOYO, Edgar Augusto, RICO-CHAGOLLÁN,
Mariana and LÓPEZ-OLIVAREZ, Jaqueline Viridiana. Internal logistics as a control and modeling tool in the processes of
organizations. Journal of Microfinance Planning and Control. 2019, 5-16: 8-14
* Correspondence to Author (email: carmen.chacon@itesi.edu.mx)
† Researcher contributing first author.
© ECORFAN-Spain www.ecorfan.org/spain
9
Article Journal of Microfinance Planning and Control December 2019 Vol.5 No.16 8-14
ISSN: 2444-5037
ECORFAN® All rights reserved
CHACÓN-OLIVARES, Maria del Carmen, RUELAS-SANTOYO, Edgar Augusto, RICO-CHAGOLLÁN, Mariana and LÓPEZ-
OLIVAREZ, Jaqueline Viridiana. Internal logistics as a control and modeling tool in the processes of organizations. Journal of Microfinance
Planning and Control. 2019
Introduction
The growth within the company has brought the
arrival of new customers to the Irapuato plant,
such as CONTINENTAL, MAGNA,
PIERBURG, among others, this means a
significant increase in production, which is why
the internal flow control has been affected.
However, the Production and Logistics Control
area decided to create “Internal Logistics”, an
area that is responsible for controlling,
optimizing and adapting the internal flow and
rework within the company, with the main
objective of streamlining the movements of the
supply chain. production and also reduce
downtime. Once the internal logistics
department is completed, the current situation
will be analyzed and conclusions will be given,
as well as the main recommendations I will make
for development. Thus, the project for the
creation and optimization of the internal logistics
area begins, which through methods such as
KANBAN and analysis aims to move the work
in process and control the inventories.
Bibliographic review
Experiment designs are widely used within the
automotive industry to make improvements in
manufacturing processes. The work of (Huamán,
2019), shows us the design of an information
system for the improvement of the logistics
process and warehouse control using the RUP
methodology. Design methodology for cooling
channel configurations in plastic injection molds
used in the automotive sector.
Including (Palacin, 2019), with the
implementation of a computer system for the
control of fuel consumption in a heavy load
transport company, this in order to improve
processes and reduce the downtime that could be
found. In the study carried out by (Fernández,
2019), a development of the warehouse
management module is carried out to improve
the management and control of materials in the
electrical service in Santiago de Chuco.
Hidrandina SA, supporting the two articles
already mentioned.
Inventory methods
First entry, first exit (PEPS) method, last entry,
first exit (UEPS) method, first in, first out
(FIFO) method, last in first out (LIFO or UEPS)
method, nearest date to expire (FEFO) ),
What inventory?
Raw Materials. It is the identification of all
supplies of materials and raw materials to be
transformed and integrated into manufacturing
operations.
Products in manufacturing process. Serial
production or parts of a production process also
known as semi-finished or assembly product.
Finished products. Products in its composition
100%, ready for packaging and packaging and
subsequent placement in the market
Types of inventory
General physical inventory
According to Mora García (2011), Nowadays
the practice of this type of exercise is very
questioned by the implications and costs that it
entails, however, some companies still do it. The
work of counting the total of the inventories
constitutes great problems and sometimes
interrupts the normal operation of the company
for several days, in addition this type of
inventories gives an information of what there is,
not about what should be.
An inventory consists of the stocks of
physical products that are kept in a specific place
and time. Each item other than the inventory,
found somewhere, is called the stock storage
unit. Inventories exist because, for reasons of
physical and economic nature, it is impossible
for supply and demand to coincide.
(Narasimhan, 2010.)
Claudio Soriano mentions in his book of
purchases and inventories that fundamentally, in
a company the following types of inventories
exist:
‒ Raw materials: composed of simple and
elementary elements that require some
degree of transformation before it can be
considered as a product.
‒ Semi-finished products: manufactured
articles that are incorporated in a larger
article to constitute the final product;
they are also called components.
10
Article Journal of Microfinance Planning and Control December 2019 Vol.5 No.16 8-14
ISSN: 2444-5037
ECORFAN® All rights reserved
CHACÓN-OLIVARES, Maria del Carmen, RUELAS-SANTOYO, Edgar Augusto, RICO-CHAGOLLÁN, Mariana and LÓPEZ-
OLIVAREZ, Jaqueline Viridiana. Internal logistics as a control and modeling tool in the processes of organizations. Journal of Microfinance
Planning and Control. 2019
‒ Packaging: items used to package
finished products before sale; It also
includes items that are intended for
protective packaging, both for sale and to
better preserve materials during the
period in which they remain in inventory.
‒ Consumables: they are goods that are not
incorporated in the finished product, but
that, in one way or another, are necessary
for its elaboration.
‒ Finished products: complete articles,
working and ready for sale.
Security Inventory It is the level that
faces the variations in supply and demand,
including delivery factors and administrative
and operational procedures.
Production and logistics control
One of the pillars for the company under study is
the area of production and logistics control, in it
the client's requests are analyzed, in which all the
quantities that he will need per week in a given
period of time are detailed. Once the client's
relay is received, the production at the plant is
scheduled, the daily shipments that the company
will have are controlled and in turn takes care of
the traceability of the product, among more
activities.
Internal Logistics: The main idea of this
area is to control all the internal flow that the
product has within the company, from when it
arrives in the form of liquid aluminum or ingot,
until it comes out as an acceleration body or the
head of an engine and It is sent to the customer.
Next, the area chart is presented, as well as the
internal communication line.
Figure 1 Organization chart of the production and
logistics control area
Source: Own Elaboration
Description of the activities carried out
Material handling according to the flow
between the different production processes
and warehouses:
The different materialists assigned to each of the
corresponding areas and shifts are responsible
for requesting the material from the different
production areas as "rebated or CNC" depending
on their demand to produce, the person in charge
of delivering the requested material asks the
materialist to record in the material collection
logbook, this helps to locate at what time (date
and time) the lot or box that the materialist takes
to his destination area was moved.
Material handling in Die Casting (DC) for
Shotblast:
Keep the number of parts produced in a
maximum stowage of 6 returnable boxes, the
quantity of pieces that each of the boxes will
contain to form batches is according to the WIP
internal packing standard, see reference
documents FO-LO-03- 01 WIP packing
standard, each lot will contain the fifteenth color
card corresponding to the day of production and
the route card that indicates the pieces contained,
part number, cavity, date and process through
which it has passed and is about to follow ; these
cards are the control so that the flow is in an
orderly manner respecting the PEPS system,
since they are foliated consecutively.
Material handling in Shotblast for Burring:
With the same standard of flow (PEPS) and
packaging, this material after having gone
through the Shotblast process is accommodated
in the lanes corresponding to each part number
and cavity, with it the staff in deburring
identifies the PEPS type flow and pull the first
entries to start the deburring job.
Material handling in deburring for CNC:
Once the part numbers have been worked in each
of the areas that make up Rebabados, they are
accommodated in the WIP of the same waiting
for 22 that the materialist collect the material
requested by CNC, so that the materialist can
take the part numbers that are requested in cnc
are necessary.
11
Article Journal of Microfinance Planning and Control December 2019 Vol.5 No.16 8-14
ISSN: 2444-5037
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CHACÓN-OLIVARES, Maria del Carmen, RUELAS-SANTOYO, Edgar Augusto, RICO-CHAGOLLÁN, Mariana and LÓPEZ-
OLIVAREZ, Jaqueline Viridiana. Internal logistics as a control and modeling tool in the processes of organizations. Journal of Microfinance
Planning and Control. 2019
CNC online material handling for GP12:
In this part of the process, for the CNC workshop
it is up to you to deliver the material to make the
distribution between the different machines that
are working during the shift, in these different
part numbers are handled specifically depending
on the production schedule, for For the part
numbers to arrive at the machines, it is necessary
for the materialist to deliver the batches directly
to each of the machines that need it, always
respecting the FIFO.
Handling GP12 material to finished product
warehouse:
The Inspection area or GP12 is ready to receive
the material that has come out proceeding with
the accommodation for inspection (last process),
the material is received according to the
aforementioned packing standard, it is important
to say that its identification must be correct.
Warehouse of Finished Product on Boarding:
This is arranged for the protection, protection
and handling of the final product, the movement
towards this warehouse is made with the forklift
or electric skate, the incoming product is
integrated by keeping PEPS in the lanes defined
for each number of part and spaces allocated to
make more effective its preparation to embark
(speed up the movements); which consists of
strapping, site and labeling according to the
packing standard, see in annexes Procedure PR-
LO-06 Shipments.
Results obtained
Modification of the LayOut:
Initially it was requested to redesign the current
layout, in order to improve internal flows in IKD
FAEZA, here the final result is presented.
Figure 2 Redesigned Lay Out IKD FAEZA
Source: Own Elaboration
Creation of: “Material entry record sheet to
the WIP”
For the WIP of deburring (Warehouse In
Process) it was necessary to create a record of
the material entry, this in order to keep an
inventory which will support us when
controlling the production.
With the following data:
Delivery of rebates, No. of KANBAN,
No. of parts, No. of lot and delivery time.
Creation of the format: Shotblast WIP entry
sheet by:
With the need to have better control of all the
materials in process that entered the shotblast
WIP, the entry format called “Material entry
record sheet at Shotblast WIP ”, here the
operator fills different data which help to control
the outgoing production of the Die Casting area.
With the following data:
Date, part number, quantity, deliverable
quantity, complete or incomplete lot and
KANBAN No.
Creation of the format:
“Material movement record sheet” The burnt
area sends material to the machining area
(CNC), so it was necessary to keep track of the
material that went from one area to another, so
the following was created format in which
material movements are recorded only.
12
Article Journal of Microfinance Planning and Control December 2019 Vol.5 No.16 8-14
ISSN: 2444-5037
ECORFAN® All rights reserved
CHACÓN-OLIVARES, Maria del Carmen, RUELAS-SANTOYO, Edgar Augusto, RICO-CHAGOLLÁN, Mariana and LÓPEZ-
OLIVAREZ, Jaqueline Viridiana. Internal logistics as a control and modeling tool in the processes of organizations. Journal of Microfinance
Planning and Control. 2019
With the following data:
Data of the supervisor or leader, name
and signature of the materialist, Part No. or
Cavity, Supply Machine No. and KANBAN No.
Identification of lanes by part numbers on
hanging signs:
In order to identify each part number that was
deposited in the wip it was necessary to create
hanging signs with each part number and its
corresponding lane.
Figure 6 Evidence of delimited and identified warehouses
Source: Own Elaboration
Delimitation of lanes and rails of test pieces:
It is essential to have a control in the handling of
material and prevent it from mixing, so the test
materials (pieces to be launched on the market)
were placed in special rails, in order to avoid
confusion among workers.
Figure 7 Evidence of special lanes
Source: Own Elaboration
Place arrows along the entire floor to
establish the normal workflow and rework
Normal and rework internal flow was signaled
on the ground so that it was more easily
identified.
Figure 8 Signaling Evidence
Source: Own elaboration
Kanban card for the CNC area created
Figure 9 Kanban card created.
Source: Own elaboration
Andon machine system
Figure 10 Screenshot, andon flag system applied in CNC
Source: Own Elaboration
13
Article Journal of Microfinance Planning and Control December 2019 Vol.5 No.16 8-14
ISSN: 2444-5037
ECORFAN® All rights reserved
CHACÓN-OLIVARES, Maria del Carmen, RUELAS-SANTOYO, Edgar Augusto, RICO-CHAGOLLÁN, Mariana and LÓPEZ-
OLIVAREZ, Jaqueline Viridiana. Internal logistics as a control and modeling tool in the processes of organizations. Journal of Microfinance
Planning and Control. 2019
5’s in flow
Periodic reviews are carried out at the plant in
order to analyze the situation in which the
facilities are located. This ensures that the
boundaries on the floor are in good condition, the
paint is still in good condition, and that the signs
are clean and up to date.
Traceability control
Together with the receipt area (traceability
control officers) actions were carried out in
which the control of the filling of the route card
is periodically reviewed, in this way we ensure
that the FIFO and traceability are being
controlled.
FIFO control
Special lanes were created for the reception of
material in which it is verified that each lot meets
the standards established by the customer.
ERP system management
Figure 11 ERP system screenshot
Source: Own Elaboration
Figure 12 ERP system
Source: Own Elaboration
In creating an internal logistics model,
the following elements must be considered:
Use of spaces.
‒ Short order cycles (as long as the nature
of the demand is established as constant)
‒ Product availability (verification sheets)
‒ Waiting time reduction (Supplier-plant)
‒ Reduction of delivery time (Plant-
customer)
‒ Access to traceability information
(production)
‒ Then according to the need and objective
of the department, weighting is assigned
to the aforementioned elements, so that,
if your priority is the use of spaces this
will have greater weight compared to the
other elements.
Proposed model.
Table 1 weighting of indicators
The company sets the percentage scale
according to the specifications and criteria
required; In the understanding that the weighting
points are established on a percentage scale to be
used and these are determined in the Internal
Logistics department, being this of its exclusive
competence.
Suggested evaluation criteria for the
space use indicator:
a) Frequency of sale according to FIFO and
PEPS.
b) Production process and warehouses
c) Stowage
d) Regulations
e) Product diversity
According to Ballesteros (2008), it can
include assumptions in the location of deposits,
demand size, product size, promised delivery
time, vehicle capacity, as indicators. It is
important to mention that the indices or
indicators are established based on averages and
historical data.
Indicator Weather
%
Cost
%
Quality% Total
Space
utilization 40 40 20 100
14
Article Journal of Microfinance Planning and Control December 2019 Vol.5 No.16 8-14
ISSN: 2444-5037
ECORFAN® All rights reserved
CHACÓN-OLIVARES, Maria del Carmen, RUELAS-SANTOYO, Edgar Augusto, RICO-CHAGOLLÁN, Mariana and LÓPEZ-
OLIVAREZ, Jaqueline Viridiana. Internal logistics as a control and modeling tool in the processes of organizations. Journal of Microfinance
Planning and Control. 2019
Conclusions and Discussion
With the creation of the Internal Logistics area,
internal flows in the company under study were
improved by approximately 80% since all areas
of the production process were benefited, the
reduction of time in the movement of material in
50% since all material transfers were expedited,
the entrances and exits of the existing
warehouses were controlled 100% during the
three shifts, the inventories were controlled by
the 100% JIWANG ERP system, everything was
trained the staff so that they understood the
importance of the internal logistics area as well
as the internal flow. In addition to that,
shipments also benefited because by making the
material flow in a better way the response times
of each area were optimized and this caused key
areas for him to send the goods to act optimally
and complete your orders.
Therefore, it can be concluded that the
factors considered in the proposed model yielded
favorable results in the Internal Logistics
process.
References
Amaro-Martínez, D., Acevedo-Suárez, J. A., &
Amaro-Martínez, D. (2019). La integración de
las finanzas al flujo logístico. Aplicación:
proceso de alimentación. Ingeniería Industrial,
40(1), 97-108.
Ballesteros Riveros, (2008) Importancia de la
administración logística. Scientia et technica año
XIV, no 38. Universidad tecnológica de Pereira.
Ballou, R. H. (2004). Logística: Administración
de la cadena de suministro. Pearson Educación.
Brian, L. S. (26 de agosto de 2007). Ingeniería
industrial online. Obtenido de Ingeniería
industrial online:
http://www.ingenieriaindustrialonline.com/herr
amientas-para-elingeniero-
industrial/gesti%C3%B3n-de-
almacenes/dise%C3%B1o-ylayout-de-
almacenes-y-centros-de-distribuci%C3%B3n/
Fernández, P., & Raúl, R. (2019). Desarrollo del
módulo de gestión de almacén, para mejorar la
gestión y el control de materiales, en el servicio
eléctrico Santiago de Chuco-Hidrandina SA;
2017.
González Gómez, C., Lizcano Rengifo, M. I., &
Villota Aldana, N. (2019). Propuesta de
mejoramiento de la planeación para la logística
de exportación de Aguacate Hass en la empresa
Pacific Fruits International SAS.
Mora García Luis Aníbal. (2011), Gestión
Logística en centro de distribución, bodegas y
almacenes, Eco ediciones.
L.Narasimhan. (1996) (2a edición). Planeación
de la producción y control de inventarios.
México: Prentice Hall.
Huamán, H., & Wilson, P. (2019). Diseño de un
sistema de información para la mejora Del
Proceso de logística y control de almacén
utilizando la metodología RUP para la
Municipalidad distrital de Sóndor, Provincia de
Huancabamba, Departamento de Piura.
Palacin Raraz, L. G. (2019). Implementación de
un sistema informático para el control de
consumo de combustible en una empresa de
transporte de carga pesada.
Sistemas FIFOLIFO. (21 de noviembre de
2013). Administración de la Producción.
Obtenido de
https://sistemasfifolifo.wordpress.com/2013/11/
21/ventajas-ydesventajas-de-la-herramienta-2.
Soriano Soriano Claudio, Compras e
Inventarios, Ed. Diez de Santos.
15
Article Journal of Microfinance Planning and Control December 2019 Vol.5 No.16 15-20
Analysis of the Associated Factors of the Strategic Planning in SMEs of Cancun
Análisis de los Factores Asociados de la Planeación Estratégica en Pymes de Cancún
PERALTA-MAZARIEGO, Enrique Roberto*†, MONDRAGÓN-HARO, Antonio, MARTÍN-DE LA
VEGA, César Ismael and HERNÁNDEZ-PERALTA, José Carlos Ramiro
Universidad Tecnológica de Cancún
ID 1st Author: Enrique Roberto, Peralta-Mazariego / ORC ID: 0000-0001-9197-879X
ID 1st Coauthor: Antonio, Mondragón-Haro / ORC ID: 0000-0001-7698-9175
ID 2nd Coautor: César Ismael, Martín-De la Vega / ORC ID: 0000-0003-0389-5949
ID 3rd Coauthor: José Carlos Ramiro, Hernández-Peralta / ORC ID: 0000-0001-6521-1106
DOI: 10.35429/JMPC.2019.16.5.15.20 Recibido June 26, 2019; Aceptado December 28, 2019
Abstract
Strategic planning (PE) has played a very important role in
the development of formal alternatives to improve
organizational performance in small and medium enterprises
(SMEs). The following research aims to analyze the
knowledge and application of SMEs in the city of Cancun,
Quintana Roo with respect to PE. A quantitative, descriptive
and transversal approach was carried out. 614 managers,
businessmen or SME managers participated, who voluntarily
supported us referenced by students who carried out their
professional practices in the period May-August 2018,
January-April 2019 and May-August 2019. The information
was obtained through of an instrument of own elaboration.
From the results it was found that 67.4% of SMEs do not
know what PE is. An important aspect to highlight is that
73.6% of SMEs do not consider training as a strategy for
innovation and growth of their business. Although many of
the SMEs have several years of operation, 53.6% of them do
not have any element of organizational identity,
Organizational Philosophy (mission, vision or values). It is
concluded that SMEs are willing to consider a training plan
that suits their needs as long as it does not mean unnecessary
expense. On the other hand they know the importance of
having an administrator with the necessary skills to adapt to
changes in consumers and the global market.
Innovation, Administration, Training
Resumen
La planeación estratégica (PE) ha cumplido un papel muy
importante en el desarrollo de alternativas formales para
mejorar el desempeño organizacional en las pequeñas y
medianas empresas (PYMES). La siguiente investigación
tiene como objetivo analizar el conocimiento y aplicación que
tiene las pymes de la ciudad de Cancún, Quintana Roo con
respecto a la PE. Se realizó un enfoque cuantitativo,
descriptivo y transversal. Participaron 614 gerentes,
empresarios o encargados de pymes, los cuales nos apoyaron
de manera voluntaria referenciados por estudiantes que
realizaron sus prácticas profesionales en el período de Mayo-
Agosto 2018, Enero-Abril 2019 y Mayo-Agosto 2019. La
información se obtuvo por medio de un instrumento de
elaboración propia. De los resultados se encontró que el
67.4% de las pymes no conocen lo que es la PE. Un aspecto
importante a resaltar es que un 73.6% de las pymes no
considera la capacitación como una estrategia para la
innovación y crecimiento de su negocio. A pesar de que
muchas de las pymes tienen varios años de operación el
53.6% de ellas no cuenta con algún elemento de identidad
organizacional, Filosofía Organizacional (misión, visión o
valores). Se concluye que las pymes están dispuestas a
considerar un plan de capacitación que se adapte a sus
necesidades siempre y cuando no signifique un gasto
innecesario. Por otro lado saben la importancia de tener un
administrador con las competencias necesarias para adaptarse
a los cambios de los consumidores y al mercado global.
Innovación, Administración, Capacitación
Citation: PERALTA-MAZARIEGO, Enrique Roberto, MONDRAGÓN-HARO, Antonio, MARTÍN-DE LA VEGA, César
Ismael and HERNÁNDEZ-PERALTA, José Carlos Ramiro. Analysis of the Associated Factors of the Strategic Planning in
SMEs of Cancun. Journal of Microfinance Planning and Control. 2019, 5-16: 15-20
* Correspondence to Author (email: enrique.cieti@gmail.com)
† Researcher contributing first author.
© ECORFAN-Spain www.ecorfan.org/spain
16
Article Journal of Microfinance Planning and Control December 2019 Vol.5 No.16 15-20
ISSN: 2444-5037
ECORFAN® All rights reserved
PERALTA-MAZARIEGO, Enrique Roberto, MONDRAGÓN-HARO, Antonio, MARTÍN-DE LA VEGA, César Ismael and HERNÁNDEZ-
PERALTA, José Carlos Ramiro. Analysis of the Associated Factors of
the Strategic Planning in SMEs of Cancun. Journal of Microfinance
Planning and Control. 2019
Introduction
Strategic planning is the action in charge of
transporting an organization to the desired, this
implies a direct and frequent observation of the
established objectives; For this, the necessary
information must be available so that the
decision-making takes place according to the
philosophy of the organization (Santiago and
Peralta, 2015).
At present, strategic planning is a
common activity in any field. In organizations,
for example, it is used due to the great
importance of properly managing the human
resource to align it towards the fulfillment of the
stated objectives (Ascencio, Campo, Ramírez
and Zapata, 2016).
Therefore, its importance is best
appreciated when considering the place it
occupies in many well-managed organizations,
convinced that its future depends on planning
and technology (Govea, Cabral, Aguilar, Cruz,
López and García, 2016).
The EP allows organizations to design
their future, allowing them to undertake all those
activities that guarantee their control of their
destiny. This is how in an orderly and systematic
way they find a tool that allows them to continue
with the execution of all those tasks that will
strengthen and focus their efforts to achieve its
goals (Ascencio, Campo, Ramírez and Zapata,
2016). Under this argument the EP considers
elements, which should be part of every
organization:
‒ Mission
‒ Vision
‒ goals
‒ Policies
‒ Strategies
‒ Programs
On the other hand, organizations face
increasingly aggressive competition, consumers
are more demanding and complex, technology
changes rapidly, the liberation of international
markets and the emergence of economic blocs
affect what business organizations do. This
requires a high willingness to train by the high
command because every process must be
supported by the leaders of the organizations
(Cárdenas and Fecci, 2007).
On the other hand, the administration
must be seen as the effort of a social or work
group, coordinated and determined to obtain a
common goal, with the greatest efficiency and
least possible effort, considering and
potentiating the resources and talents at your
fingertips, looking for a objective and value for
the company. (Mondragón and Hernández,
2014).
From this perspective, the future of
SMEs depends on their capacity for response
and innovation, so human capital represents a
sustainable competitive advantage. Therefore,
they must systematically and explicitly manage
the activities, practices, programs and policies of
the organization, where intangible assets are
valued, which facilitates individual and
organizational learning, solve problems of
adaptation, survival and competence through
organizational processes. that combine data and
information processing with information and
communication technologies and the innovative
capacity of human capital (Delfín and Acosta,
2016).
As the way of managing the
organization's knowledge and the effects it
produces progresses, there have been substantial
changes in the conceptual models of innovation
that described it. Innovation is the future of the
development of an SME. Based on López's
research, Blanco y Guerra (2009) affirm the
following key elements for Innovation in SMEs
are: Market Orientation (OM), Creativity (CR),
Research and Development (R&D), Product
Design ( DP), Operational Efficiency (EO) and
Commercial Efficiency (EC).
In the city of Cancun, a large percentage
of SMEs are in informality, so they have not
invested in training, innovation, but they begin
to show interest in improving and having
growth. Under this argument, some studies have
been carried out with SMEs in Cancun,
obtaining the following results.
According to May, Martínez and
Aguilera (2012), their study concludes the
importance of developing training activities as a
first step to achieve development, since there is
no evidence of innovation in their processes,
lack of PE for the opening of new markets or
extension of existing ones. However, interest is
detected by those responsible for implementing
PE strategies to achieve their development.
17
Article Journal of Microfinance Planning and Control December 2019 Vol.5 No.16 15-20
ISSN: 2444-5037
ECORFAN® All rights reserved
PERALTA-MAZARIEGO, Enrique Roberto, MONDRAGÓN-HARO, Antonio, MARTÍN-DE LA VEGA, César Ismael and HERNÁNDEZ-
PERALTA, José Carlos Ramiro. Analysis of the Associated Factors of
the Strategic Planning in SMEs of Cancun. Journal of Microfinance
Planning and Control. 2019
On the other hand, Cruz, Jimeno and
Sonda (2014) in their study conclude that staff
training is a determining activity for SMEs. In
the same way, their results show that the
implementation of technologies contribute
favorably to the growth of SMEs.
The purpose of the study
The following research aims to analyze the
knowledge and application of SMEs in the city
of Cancun, Quintana Roo regarding PE.
Methodology
A quantitative, descriptive and transversal
approach was carried out. 614 managers,
businessmen or SME managers participated,
who participated voluntarily referenced by
students who carried out their professional
practices in the period May-August 2018,
January-April 2019 and May-August 2019. The
information was obtained through an instrument
of own elaboration, which was delivered in an
envelope that they closed themselves to
guarantee the confidentiality of the information.
The statistical software SPSS 23 for Windows
was used to process the information.
Results
The results of the study are presented below.
67.4% of SMEs surveyed do not know what
strategic planning is, and only 32.6% said they
know its benefits.
On the other hand, 16.6% do not consider
the application of business planning important,
finding an area of opportunity, in SMEs that
would require support and training in this regard.
85.8% think the reports related to the
productivity of the business are important,
despite the fact that the rest is of little importance
or considered unnecessary. Regarding the
training issue, 73.6% have not considered it for
the growth of the organization, and the rest do so
sporadically.
On the subject of innovation, only 33.4%
actually consider innovation in the operation,
while in general, the other 66.6% does not take
into account the innovative aspect of their
business.
Linked to the previous response, it was
found that 63.2% do not devote any recourse to
the issue of development and innovation; only
36.6% do something about it, while 0.2%
acknowledged having no idea on the subject.
According to the managers, 74.3% have
their business improvement areas very well
identified, so the selection of training topics
could be carried out in a simpler and more direct
way. 22% say they do not have them identified,
and the remaining 3.7% consider that it is not a
matter of importance.
According to the literature review,
training is essential for the development of an
SME in this case only 52% have defined a
training and training plan. In contrast to the
above, 55.7% do not have manuals to carry out
their activities and 66.3 do not offer training to
their employees. As part of the project, questions
were asked about functional areas of the
organization (see annexes) that will be part of the
continuation of this research project, to relate the
functional areas of SMEs with training and
innovation variables.
Conclusions
From the results it was found that 67.4% of
SMEs do not know what PE is. An important
aspect to highlight is that 73.6% of SMEs do not
consider training as a strategy for innovation and
growth of their business. Although many of the
SMEs have several years of operation, 53.6% of
them do not have any element of organizational
identity (mission, vision or values). It is
concluded that SMEs are willing to consider a
training plan that suits their needs as long as it
does not mean an unnecessary expense. On the
other hand they know the importance of having
an administrator with the necessary skills to
adapt to changes in consumers and the global
market.
It is important to highlight that SMEs
expect in general and as a trend they seek to
achieve growth, since 59% expect to grow
moderately, and seek support in PE, Training,
security, and others in addition, curiously 31.1%
would be interested in opening another branch
which indicates that the interest is important on
the part of the businessman to continue growing
and expanding as well as to consider it in his
planning. It is also important to note that 9.3%
are thinking of staying the same.
18
Article Journal of Microfinance Planning and Control December 2019 Vol.5 No.16 15-20
ISSN: 2444-5037
ECORFAN® All rights reserved
PERALTA-MAZARIEGO, Enrique Roberto, MONDRAGÓN-HARO, Antonio, MARTÍN-DE LA VEGA, César Ismael and HERNÁNDEZ-
PERALTA, José Carlos Ramiro. Analysis of the Associated Factors of
the Strategic Planning in SMEs of Cancun. Journal of Microfinance
Planning and Control. 2019
On the other hand, it is important to
mention that for SME executives, 85.8% think
the reports related to business productivity are
important, although the rest is very large due to
its lack of tools, training and management
knowledge in its general context, and on the
other hand 9.6% give it little importance or
consider it unnecessary and prefer to continue
like this.
It is necessary to specify that in this study
it was detected that for SME entrepreneurs to
teach courses on the growth and development of
the company, 73.6% have not considered the
training focused on the growth of the company,
and the rest do so sporadically and very
spontaneously and without much importance, so
it determines a very important area of
opportunity and to develop with training courses
and other means.
We think it is important to mention that
in terms of innovation, only 33.4% of SMEs
really consider innovation in the operation,
while in general, the other 66.6% does not take
into account the aspect of seeking to innovate
new products or services making growth and
development difficult due to lack of adequate
training for your business.
Similarly, it is important to mention that
for SME entrepreneurs, the areas of opportunity
for development and growth have been
identified so that 74.3% have very well
identified areas for business improvement, so the
selection of training topics they could be carried
out more simply and directly. On the other hand,
22% say they do not have them identified, and
the remaining 3.7% consider that it is not an
important issue.
References
Ascencio V., A., Campo R., J., Ramírez R., A. y
Zapata C., L. (2016). Importancia de la
planeación estratégica en las áreas de gestión
humana de las organizaciones. Revista
Fundación Universitaria Luis Amigó, 3(1), 116-
122. Recuperado de
https://www.funlam.edu.co/revistas/index.php/
RFunlam/article/view/1899/1513
Cárdenas, L., y Fecci, E. (2007). Propuesta de
un modelo de gestión para PYMEs, centrado en
la mejora continua. Síntesis tecnológica, 3(2),
59-67. Recuperado de
http://revistas.uach.cl/pdf/sintec/v3n2/art02.pdf
Cruz, O., Jimeno, R. y Sonda, R. (2014).
Relación del rendimiento de una empresa, con su
tamaño, uso de la tecnología y la capacitación:
análisis de las pymes de servicios en un destino
turístico. Recuperado de
http://risisbi.uqroo.mx/bitstream/handle/20.500.
12249/811/Cruz%2cJimeno%2cSonda.pdf?sequ
ence=1&isAllowed=y
Delfín P., F. y Acosta M., M. (2016).
Importancia y análisis del desarrollo
empresarial. Revista científica Pensamiento y
Gestión, (40). Recuperado de
http://rcientificas.uninorte.edu.co/index.php/pen
samiento/article/viewFile/8810/8595
Govea C., A., Cabral M., A., Aguilar V., A.,
Cruz H., M., López T., R., y García E., R.
(2016). APLICACIÓN DE LA PLANEACIÓN
ESTRATÉGICA Y FUNDAMENTO
NORMATIVO EN UNA EMPRESA
PROCESADORA DE CARNE. Revista
Mexicana de Agronegocios, 39 , 389-398.
Recuperado de
http://www.redalyc.org/pdf/141/14149188003.p
df
Lopez, O., Blanco, M., y Guerra, S. (2017).
Evolución de los modelos de la gestión de
innovación. Innovaciones de negocios, 5(10).
Recuperado de
http://revistainnovaciones.uanl.mx/index.php/re
vin/article/view/210/195
May, F., Martínez, m. y Aguilera, O. (2012). LA
CREATIVIDAD Y LA INNOVACIÓN COMO
ALTERNATIVAS DE SOBREVIVENCIA DE
LA MICRO EMPRESA: CASO REG. 101,
CANCÚN, QUINTANA ROO, MÉXICO.
Global Conference on Business and Finance
Proceedings, 7 (2). Recuperado de
http://eprints.uanl.mx/6150/1/6.%20ISSN-
1931-0285-V7-N2-
2012%20Costa%20Rica.pdf#page=1671
Mondragón y Hernández, (2014). Básicos de la
Administración. Editorial independiente,
México. P9.
19
Article Journal of Microfinance Planning and Control December 2019 Vol.5 No.16 15-20
ISSN: 2444-5037
ECORFAN® All rights reserved
PERALTA-MAZARIEGO, Enrique Roberto, MONDRAGÓN-HARO, Antonio, MARTÍN-DE LA VEGA, César Ismael and HERNÁNDEZ-
PERALTA, José Carlos Ramiro. Analysis of the Associated Factors of
the Strategic Planning in SMEs of Cancun. Journal of Microfinance
Planning and Control. 2019
Santiago, A., y Peralta, M. E. (2017). Educación
en ciencias Administrativas. En Barroso, F.,
Patrón, R. y Santos, R. (Eds). Las ciencias
administrativas en el fortalecimiento de las
organizaciones del tercer milenio (pp. 46-54).
Recuperado de
https://www.researchgate.net/publication/31549
4940_Las_ciencias_administrativas_en_el_fort
alecimiento_de_las_organizaciones_del_tercer_
milenio
Annexes
Figure 1Competence
Figure 2 Sales Strategies
Figure 3 Competence
Figure 4 Service Surveys
Figure 5 Price comparison
Figure 6 Service innovation
Figure 7 Company Strengths
Figure 8 Company weaknesses
Figure 9 Research in the company
20
Article Journal of Microfinance Planning and Control December 2019 Vol.5 No.16 15-20
ISSN: 2444-5037
ECORFAN® All rights reserved
PERALTA-MAZARIEGO, Enrique Roberto, MONDRAGÓN-HARO, Antonio, MARTÍN-DE LA VEGA, César Ismael and HERNÁNDEZ-
PERALTA, José Carlos Ramiro. Analysis of the Associated Factors of
the Strategic Planning in SMEs of Cancun. Journal of Microfinance
Planning and Control. 2019
Figure 10 Advertising in the company
Figure 11 Promotion
21
Article Journal of Microfinance Planning and Control December 2019 Vol.5 No.16 21-26
SMEs and social responsibility a holistic approach
Las PyMes y la responsabilidad social un enfoque holístico
BIVIANO-PÉREZ, Emma*†, SOSA-LARRAINZAR, Evelyn and GARCÍA-SÁNCHEZ, Avelina
Universidad Tecnológica de Puebla
ID 1st Author: Emma, Biviano-Pérez / ORC ID: 0000-0002-3467-3620, Researcher ID Thomson: Q-9727-2018, CVU
CONACYT ID: 370523
ID 1st Coauthor: Evelyn, Sosa-Larrainzar / ORC ID: 0000-0002-4799-9363, Researcher ID Thomson: Q-9787-2018, CVU
CONACYT ID: 266218
ID 2nd Coauthor: Avelina, García-Sánchez
DOI: 10.35429/JMPC.2019.16.5.21.26 Recibido June 26, 2019; Aceptado December 28, 2019
Abstract
The issue of Social Responsibility in companies has a lot
of its characteristics, even though it is a subject that
belongs to every entity, it cannot be promoted in the same
way nor do the results have the same impact. Discovering
the correct form implies its observation from a holistic
point of view since it goes far beyond just taking care of
the external environment but also the internal one. Each of
the elements that comprise it is part of that economic unit
and therefore it is not correct to divide the whole. In this
case, the Human Element is considered in the first
instance, secondly, the Financial Resources and thirdly the
Base Systems or processes with which small and medium-
sized enterprises (SMEs) operate. The purpose of this
study is to demonstrate the importance of considering all
the elements of an organization to promote corporate
social responsibility, identify the actions carried out
through daily interaction in the life of the entity and also
the existing interdependence to achieve positive effects. .
Likewise, the microentrepreneur's perspective is shown
before the great challenge of adopting this culture. In the
first part, the general characteristics of the SMEs are
identified, then the results corresponding to a phase of a
qualitative, descriptive investigation, carried out on a
random sample of organizations located in the Northeast
Zone of the city of Puebla, are presented through the
collection of data in situ.
Interaction, Business elements, CSR
Resumen
El tema de la Responsabilidad Social en las empresas
versa mucho de sus características, aún cuando es un tema
que compete a toda entidad no se puede promover de la
misma forma ni los resultados tienen el mismo impacto. El
descubrir cual es la forma correcta implica su observación
desde un punto de vista holístico ya que va mucho más allá
de solo cuidar el medio ambiente externo sino también el
interno. Cada uno de los elementos que lo integran forma
parte de esa unidad económica y por ende no es correcto
fraccionar el todo. En este caso se considera el Elemento
humano en primera instancia, en segundo lugar, los
Recursos financieros y en tercer lugar los Sistemas o
procesos base con que operan las pequeñas y medianas
empresas (PyMes). El presente estudio tiene como fin
evidenciar la importancia de considerar todos los
elementos de una organización para promover la
responsabilidad social empresarial, identificar las acciones
que se realizan mediante la interacción diaria en la vida de
la entidad y así mismo la interdependencia existente para
lograr efectos positivos. Así mismo se muestra la
perspectiva del microempresario ante el gran reto que
implica adoptar esta cultura. En la primera parte se
identifican las características generales de las PyMes,
posteriormente se presentan los resultados
correspondientes a una fase de una investigación
cualitativa, descriptiva, realizada a una muestra aleatoria
de organizaciones ubicada en la Zona Noreste de la ciudad
de Puebla, mediante la recolección de datos in situ.
Interacción, Elementos empresariales, RSE
Citation: BIVIANO-PÉREZ, Emma, SOSA-LARRAINZAR, Evelyn and GARCÍA-SÁNCHEZ, Avelina. SMEs and social
responsibility a holistic approach. Journal of Microfinance Planning and Control. 2019, 5-16: 21-26
* Correspondence to Author (email: emma.biviano@utpuebla.edu.mx)
† Researcher contributing first author.
© ECORFAN-Spain www.ecorfan.org/spain
22
Article Journal of Microfinance Planning and Control December 2019 Vol.5 No.16 21-26
ISSN: 2444-5037
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BIVIANO-PÉREZ, Emma, SOSA-LARRAINZAR, Evelyn and GARCÍA-SÁNCHEZ, Avelina. SMEs and social responsibility a holistic
approach. Journal of Microfinance Planning and Control. 2019
Introduction
The current global competitiveness requires an
enormous commitment for all business
organizations, on the one hand, consumers
require a greater diversity of products,
innovative and at a good price, on the other hand,
they find a number of similar or substitute
products and at the same time inputs, labor,
transportation and operation costs make up a
scenario that is very difficult for small and
medium-sized companies to overcome. These
aspects are recognized by any Mexican or
foreign businessman, small or large, since they
are factors that characterize the business world.
If we join to these points the increasingly
bureaucratic public policies, social problems and
corporate social responsibility that concerns any
organization given that it is part of the natural
ecosystem and of a social scheme that concerns
all human beings, the business scenario expands
its horizons and becomes a survival challenge.
When starting with the study of Corporate Social
Responsibility aligned to Small and Medium-
sized enterprises, it is important to know its
characteristics in detail.
Cajiga (2018) states that Corporate
Social Responsibility (CSR), is a concept that
implies that the company ensures that its
operations are sustainable in the economic,
social and environmental aspects, recognizing
the interests of the different groups with which it
relates to and seeks the preservation of the
environment and the sustainability of future
generations.
In the Corporate Social Responsibility
(CSR) strategy, there seems to be an implicit
assumption that “what is good for the company
is good for society” (Romero 2010, cited by
Montoya, 2012). This is a circumstantial
approach that is opposed to a reality that has
generated many negative effects on the
environment and therefore on the social
ecosystem.
Montoya's (2012) proposal to conceive
the company in a holistic and systemic way as
part of an interrelated whole to which attention
and resources must be dedicated to improve its
position in the market is a proposal to consider
in today's companies and of tomorrow.
Based on Cajiga's (2015) statement that
there are four strategic areas that allow the
presence of Corporate Social Responsibility to
be identified in the operational life of
organizations; Ethics and corporate governance,
Quality of life in the company, Bonding and
commitment to the community and its
development, Care and preservation of the
environment, it is essential to develop these
aspects within the organization considering all
the roles involved in the company.
Another interesting approach mentions
that: "Social responsibility favors any initiative
that originates in the company, facilitating the
positioning of its brand, renewing its corporate
image, capturing the preference and loyalty of its
customers ..." (Rodríguez, 2016).
From this perspective for any
organization regardless of size, adopting the role
of a socially responsible company is convenient
for its development and growth, therefore it is
essential to lay the foundations to achieve it and
Human Capital due to its importance in any
organization is one of the interest groups in
which companies should rely to promote their
professional development (López, 2016).
Now in analyzing why it is important for
an organization to be socially responsible; the
DESUR guide, (Developed Sustainable Regions
Through responsible SMEs) (2015) mentions
internal and external benefits, within the internal
considers;
Improve the confidence of potential
investors, attract and retain talented people,
Position and differentiate the brand, Capture
new customers, retain customers, Improve
corporate image, Improve relationship with the
environment. (p.7).
Regarding external benefits, it includes
motivating employees, improving the work
environment, resulting in improved productivity
and quality in service provision, improving
internal communication, obtaining loyalty and
commitment from staff, creating culture in the
organization, through the promotion of shared
values in the company (p.7).
23
Article Journal of Microfinance Planning and Control December 2019 Vol.5 No.16 21-26
ISSN: 2444-5037
ECORFAN® All rights reserved
BIVIANO-PÉREZ, Emma, SOSA-LARRAINZAR, Evelyn and GARCÍA-SÁNCHEZ, Avelina. SMEs and social responsibility a holistic
approach. Journal of Microfinance Planning and Control. 2019
Under the premise that organizations are
part of a globalized world in which their success
does not depend on their profits alone, but it is
required to contribute with all those who
participate in it to make them more competitive
(Rodríguez, 2016). This is a comprehensive
approach that involves the involvement of all the
elements that make it up.
Considering that those who intervene
within organizations are Financial Resources,
Human Capital and Systems or processes, it is
necessary to specify the characteristics and
conditions that each entails.
Pierina (2012) expresses that the survival
of small companies is limited by the deficiency
of three resources; financing, labor and skilled
leadership and technology
Regarding financing, it is indisputable
that it has a direct relationship with growth and
since it is scarce in MSMEs, its chances of
success are few.
On the other hand, the small companies
that are mostly family-based, have unskilled
personnel to carry out the functions proper to
their operation, and this aspect detracts from the
productivity of the organization (Pierina, 2012).
The Mexican Center for Philanthropy,
CEMEFI, (2016), marks four areas of Corporate
Social Responsibility, Quality of life in the
company, Business Ethics, Linking the company
in the community and care and preservation of
the environment.
If these points are aligned to the elements
that make up the company, Quality of life
directly involves human Capital within its work
environment, which entails the generation of
jobs with fair and timely wages Barroso (2008),
in addition to promoting the Staff development
considering continuous training relevant to the
position held, improving communication skills,
among others.
To comply with the aspects of Business
Ethics, Linking the company in the community,
every organization requires taking care of the
environment that surrounds them, promoting
values and promoting these same aspects also
with the external agents that are related, under
the premise of win-win (Barroso, 2008).
Being aware of the economic capacity of
companies, only some organizations (medium
and large) will have the possibility of complying
with these aspects and the question remains:
What to do in small organizations? These
represent a great challenge that involves the
involvement of the industry, the government and
the institutions that are also known as the triple
helix model (Ponce, 2017).
Methodology
In order to know the elements that must be
considered in a MyPyMe to implement the
Culture of Corporate Social Responsibility with
a holistic approach, a research was developed
with a qualitative approach, with information
obtained through the application of surveys to
200 micro and small organizations located in the
Northeast area of the city of Puebla, selected by
means of a random sampling for convenience,
with an exploratory, descriptive nature, using an
instrument that served as the basis for gathering
information in situ, under the hypothesis that
states: the term corporate social responsibility
does not it only covers aspects of caring for the
environment, since the social aspect involves the
quality of life of human beings and the work
environment in which they carry out their
activities.
Results
This section shows some of the results obtained
in the on-site information gathering stage, with
the intention of showing the reality that prevails
in companies with respect to Ethics and
corporate governance, Quality of life in the
company, Bonding and commitment with the
community and its development, Care and
preservation of the environment
The results obtained in the research
carried out show that the vast majority have from
1 to 5 employees, (see graph 1) and a minority
has a range of 6 to 10 employees, therefore they
correspond to the category of micro-enterprises
(DOF, 2019 ).
24
Article Journal of Microfinance Planning and Control December 2019 Vol.5 No.16 21-26
ISSN: 2444-5037
ECORFAN® All rights reserved
BIVIANO-PÉREZ, Emma, SOSA-LARRAINZAR, Evelyn and GARCÍA-SÁNCHEZ, Avelina. SMEs and social responsibility a holistic
approach. Journal of Microfinance Planning and Control. 2019
Graphic 1 Number of employees hired
Source: Self Made (2019)
The ages of the respondents range from
20 to 65 years, observing in the results that the
vast majority are young entrepreneurs, this
aspect is important since it allows new trends to
be implemented because they are open-minded
generations and well in the globalization
ecosystem, see Graphic 2.
Graphic 2 Age of businessmen surveyed
Source: Self Made (2019)
Ethics and corporate governance
One of the essential aspects to achieve a healthy
work environment is to have good
communication, analyzing the results of the
applied survey show that the employees who are
working consider that they have good
communication between themselves and the
employer and only in 18% they consider there is
poor communication see Graphic 3.
Graphic 3 Communication between boss-employee
Source: Self Made (2019)
In order to achieve a favorable working
climate, it is necessary to generate a good level
of coexistence within the organization, in the
majority of microenterprises there is no problem
as observed in Graphic 4, the achievement of this
objective is hindered when the workforce is
dense since it is much more difficult to control
personnel.
Graphic 4 Comunicación entre jefe- empleado
Source: Self Made (2019)
In the study carried out, it is observed
that in 90% of companies the coexistence
between employees is favorable and only 10% of
employers indicate that the relationships
between their staff are not favorable.
Quality of life
Among the aspects indicated by the ISO 26000
Standard regarding the quality of life that must
exist among its employees, it mentions that
safety and health must be considered at work,
these points are essential for the worker to have
certain stability and safety in the work and this is
achieved by decreasing the hiring of eventual
personnel and opting for indefinite contracts.
0
20
40
60
80
100
120
140
160
180
1-5 6-10
0
10
20
30
40
50
60
70
80
90
20 a 34 35 a 49 50 a 65
35%
35%
13%
18%Excelente
Buena
Regular
Mala
30%
7%
60%
3%Favorable
Desfavorable
Muy favorable
Muy
desfavorable
25
Article Journal of Microfinance Planning and Control December 2019 Vol.5 No.16 21-26
ISSN: 2444-5037
ECORFAN® All rights reserved
BIVIANO-PÉREZ, Emma, SOSA-LARRAINZAR, Evelyn and GARCÍA-SÁNCHEZ, Avelina. SMEs and social responsibility a holistic
approach. Journal of Microfinance Planning and Control. 2019
To verify the behavior of employability
in the surveyed organizations, employers were
asked how the number of employees on their
payroll has varied, it is observed that most of
them are permanent employees and some have
even been hired. This aspect indicates that the
organizations are in development, being the
ideal time to implement new policies, including
its foray into the field of Social Responsibility
see Graphic 5.
Graphic 5 Employability level behavior
Source: Self Made (2019)
Aspects of equality in people:
It is considered that a healthy work environment
contributes to a good level of productivity in
organizations and, in addition to this, it is
essential to promote equality between
collaborators and companies must hire personnel
based on their knowledge, skills and abilities,
not by have characteristics that are not related to
their job performance (Wheelen & Hunger,
2007) mentioned by Mendoza, Ávila, Meza,
Zambrano and Chavarría (2018, p. 210).
For this aspect, it begins in the selection
of personnel to work in the companies and to
inquire at the point, the interviewees were asked
if they would hire someone who had an
impediment to listening, speaking, walking or
seeing and the answer reflects an advance in the
However, acceptance of this policy is not enough
to consider that it has permeated the culture of
social responsibility, since 57% agree to provide
an opportunity to disabled people, however, 43%
disagree or are in an uncertainty, see Graphic 6.
Graphic 6 Hiring of people with disabilities
Source: Self Made (2019)
Entrepreneurs were also asked if they
would hire someone who has HIV, only 40% of
employers expressed their agreement to hire
people with the aforementioned disease and the
remaining 60% stated that they did not agree
with it due to lack of information. of the
condition see Graphic 7.
Graphic 7 Hiring people with a history of HIV
Source: Self Made (2019)
Conclusions
Once the results obtained in the study carried out
on the sample of organizations located in the
Northeast Zone of the city of Puebla have been
interpreted, it is concluded that very few are the
actions carried out to achieve an organizational
culture with corporate social responsibility, even
when it is the current trend it has not permeated
enough.
The implementation of organizational
policies must consider aspects of corporate
governance, quality of life for the human capital
that works in them and measures for caring for
the environment.
0
20
40
60
80
100
120
140
Aumentaron Disminuyeron Siguel igual
27%
32%
18%
8%
15%
De acuerdo
Muy de acuerdo
En desacuerdo
Muy en
desacuerdo
No se
27%
10%
13%25%
25%
De acuerdo
En desacuerdo
Muy de acuerdo
Muy en desacuerdo
No se/No aplica
26
Article Journal of Microfinance Planning and Control December 2019 Vol.5 No.16 21-26
ISSN: 2444-5037
ECORFAN® All rights reserved
BIVIANO-PÉREZ, Emma, SOSA-LARRAINZAR, Evelyn and GARCÍA-SÁNCHEZ, Avelina. SMEs and social responsibility a holistic
approach. Journal of Microfinance Planning and Control. 2019
To start with its implementation, it is
essential to formalize the status of organizations
in the legal field, and aware of the regulations
they must comply with and according to the
prevailing line of business or activity.
It is essential to start with a change
gradually as what is intended is a general new
culture within the company. The size of the
organizations will undoubtedly be a point in
favor or against to achieve effective results,
however, if it is possible to implement it in any
organization and it will obviously generate
positive changes for all the members of the entity
and its environment.
References
Barroso, T. F. (2008). La responsabilidad social
empresarial. Un estudio en cuarenta empresas de
la ciudad de Mérida, Yucatán. (Scielo, Ed.)
Contaduría y Administración (226).
Cajiga, C. J. (2015). CEMEFI. Argentina:
Trillas.
Cajiga, Calderón Juan Felipe. (01 de 08 de
2018). El concepto de Responsabilidad Social
Empresarial. Obtenido de CEMEFI:
https://www.cemefi.org/esr/images/stories/pdf/e
sr/concepto_esr.pdf
CEMEFI, Centro Mexicano para la filantropía
A.C. (2016). Guía de participación para el
proceso de obtención del Distintivo ESR . Guía
de participación para el proceso de obtención del
Distintivo ESR .
DESUR, (Developed Sustainable Regions
Through responsible SMEs. (09 de 2015).
DESUR. Obtenido de
http://responsabilidadsocialquito.com.ec/wp-
content/uploads/2015/09/DESUR-guia-final.pdf
DOF, D. O. (28 de 02 de 2019). INADEM.
Recuperado el 11 de 08 de 2019, de
https://www.inadem.gob.mx/wp-
content/uploads/2019/02/ROFNE2019_280220
19.pdf
López, S. A. (2016). La responsabilidad social
empresarial desde la percepción del
capitalhumano. Revista de Contabilidad (20),
36-46. Recuperado el 10 de 08 de 2019, de
https://reader.elsevier.com/reader/sd/pii/S11384
8911600011X?token=435249CB2EF71BC890
C4DFF3E6FB9275A845079222181D4B654D3
8D456EE2EA2BDAD55442C0B1DA8AD0ED
029D0238201
Mendoza, V. A. (2018). La responsabilidad
social y las Pymes en el Ecuador. III Congreso
Virtual Internacional sobre Desafíos de las
Epresas del Siglo XXI, 207-230.
Montoya, A. B. (2012). Responsabilidad Social
Empresarial: Una respuesta ética ante los
desafíos globales. México: Rood.
Pierina, D. R. (2012). Administración de
Pequeñas Empresas. Estado de México: Red
Tercer Milenio.
Ponce, J. I. (2017). Asociación Latino
Iberoamericano de Gestión Tecnológica.
(ALTEC, Ed.) Recuperado el 10 de 08 de 2019,
de
http://www.uam.mx/altec2017/espanol/ponenci
as.html
Rodríguez, M. A. (2016). Responsabilidad
Social Empresarial como factor de
Sustentabilidad para el mejoramiento del capital
Humano en las Empresas Mexicanas.
Contaduría y Administración. Recuperado el 10
de 08 de 2019, de
http://congreso.investiga.fca.unam.mx/docs/xxi/
docs/11.05.pdf
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