REVISTA DYNA MANAGEMENT

Key words:

payroll, OPS, BSC, SWOT, BCG, strategy, intangible assets, nóminas, simulación de planeación operativa, BSC, DAFO, análisis de portafolio, estrategia, capital intangible

Article type:

ARTICULO DE INVESTIGACION / RESEARCH ARTICLE

Section:

RESEARCH ARTICLES

ABSTRACT:
The case study was carried out in a company that prepares sweets and tidbits, classified like medium-sized inside within the category of Small and Medium Enterprises in Mexico (SME). The review of hard data found that the results reached in the last years have not been the awaited ones, for which the scope of the study began with the development of the strategic planning process because the company does not systematically perform this process.
From the information available it was determined that the sales management has a seasonal cycle during each year in the study period 2011 - 2015; seasonality creates costs to the company because of its intangible capital currently has a policy of payroll to hire and fire staff in a seasonal cycle" high or low ". During the analysis period, the expenditures that had the SME for the implementation of the current policy of payroll, was 12.65 % annual average of the total concept of workforce.
Simulation models nowadays have an important role in all organizations and therefore these must be incorporated in the management. The study was determined using operative planning simulation (OPS); considering the constraint of zero parts inventory at the end of the fiscal year, in order to generate a model that allowed the company to minimize their expenditures by concept of payroll.

Key Words- payroll, OPS, BSC, SWOT, BCG, strategy, intangible assets.