Propuesta de un modelo financiero de control y monitoreo de gastos e ingresos que contribuya en la mejora de toma de decisiones del departamente de innovación "innolab" de la empresa accenture
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Carmona Dinarte, Mario Alonso
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Abstract
El objetivo del presente escrito consiste en elaborar un modelo financiero de control y monitoreo de gastos e ingresos, con el objetivo de contribuir a la mejora de toma de decisiones y -por consiguiente- los beneficios económicos en el departamento de innovación Innolab de la empresa Accenture.
La compañía es líder mundial en múltiples áreas, como consultoría, servicios tecnológicos, comercio, financieros y muchos otros. En Accenture Costa Rica existe un departamento innovación, investigación y desarrollo de soluciones informáticas llamado Innolab, el cual está enfocado en tres áreas principales: humano + máquina, servicios e innovación.
Ahora bien, el presente trabajo desarrolla un análisis mixto, tanto cualitativo como cuantitativo, con el objetivo de abarcar todos los aspectos importantes a tomar en cuenta para la realización correcta y completa del modelo. La información utilizada como fuente de datos es la producida en el departamento desde el año 2016 hasta la actualidad, siendo el año fiscal 2022-2023 el más relevante debido a la cantidad de información disponible.
En el primer capítulo, se repasan los elementos teóricos relevantes y correspondientes para el presente proyecto. El segundo capítulo hace un recorrido de los aspectos generales de la empresa y del departamento Innolab. El tercer capítulo indaga y describe específicamente el aspecto financiero del departamento, mientras que el cuarto capítulo formaliza y expone el modelo financiero propuesto para Innolab.
Como parte de las conclusiones, el departamento no posee una buena administración financiera, no existe un proceso definido, el manejo es sumamente manual e informal, realizado y conocido por solo algunos de los gerentes, lo que hace que la información sea escaza, poco estandarizada y -en muchas ocasiones- incompleta. Esta situación genera que los ingresos y los gastos estén mal controlados y que los resultados financieros no vayan acorde a los resultados del trabajo que se realiza, lo cual puede afectar la operación, continuidad y crecimiento del departamento.
De esta manera, se recomienda que Innolab implemente de manera inmediata las recomendaciones brindadas en el presente escrito: propuesta general, propuesta de presupuesto y propuesta de gastos. Se sugiere la implementación de un sistema centralizado que maneje todos los aspectos económicos, asignar una persona como encargada del proceso financiero, establecer revisiones periódicas con los gerentes para la revisión de finanzas del departamento, así como aprovechar las capacidades del departamento para realizar inteligencia de datos. Todo lo anterior va a permitirle un mejor control y monitoreo de los gastos e ingresos, para así poder realizar una mejora en la toma de decisiones.
The objective of this paper is to develop a financial model for the control and monitoring of expenses and income with the aim of contributing to the improvement of decision-making and consequently the economic benefits in the Innolab innovation department of the Accenture company. The company is a world leader in multiple areas such as consulting, technology services, trade, finance, and many others. At Accenture Costa Rica there is an innovation, research and development of IT solutions department called Innolab. The department is focused on three main areas: human + machine, services, and innovation. The present work develops a mixed analysis, both qualitative and quantitative, with the objective of covering all the important aspects to be considered for the correct and complete realization of the model. The information used as a data source is that produced in the department from the year 2016 to the present day, with fiscal year 2022-2023 being the most relevant due to the amount of information available. The first chapter reviews the relevant and corresponding theoretical elements for this project. The second chapter takes a tour of the general aspects of the company and the Innolab department. The third chapter investigates and specifically describes the financial aspect of the department. The fourth chapter formalizes and exposes the financial model proposed for Innolab. As part of the conclusions, the department does not have a good financial administration, there is no defined process, the management is highly manual and informal, carried out and known by only some of the managers, which makes the information scarce, little standardized and often incomplete. The previous situation means that income and expenses are poorly controlled and that the financial results do not go according to the results of the work that is carried out. This may affect the operation, continuity, and growth of the department. Therefore, it is recommended that Innolab immediately implement the recommendations provided in this document: general proposal, budget proposal and expense proposal. It is suggested the implementation of a centralized system that handles all economic aspects, assigning a person in charge of the financial process, establishing periodic reviews with the managers for the review of the department's finances, as well as xi taking advantage of the department's capabilities to perform data intelligence. All the above will allow better control and monitoring of expenses and income, which will allow the department to make an improvement in decision-making.
The objective of this paper is to develop a financial model for the control and monitoring of expenses and income with the aim of contributing to the improvement of decision-making and consequently the economic benefits in the Innolab innovation department of the Accenture company. The company is a world leader in multiple areas such as consulting, technology services, trade, finance, and many others. At Accenture Costa Rica there is an innovation, research and development of IT solutions department called Innolab. The department is focused on three main areas: human + machine, services, and innovation. The present work develops a mixed analysis, both qualitative and quantitative, with the objective of covering all the important aspects to be considered for the correct and complete realization of the model. The information used as a data source is that produced in the department from the year 2016 to the present day, with fiscal year 2022-2023 being the most relevant due to the amount of information available. The first chapter reviews the relevant and corresponding theoretical elements for this project. The second chapter takes a tour of the general aspects of the company and the Innolab department. The third chapter investigates and specifically describes the financial aspect of the department. The fourth chapter formalizes and exposes the financial model proposed for Innolab. As part of the conclusions, the department does not have a good financial administration, there is no defined process, the management is highly manual and informal, carried out and known by only some of the managers, which makes the information scarce, little standardized and often incomplete. The previous situation means that income and expenses are poorly controlled and that the financial results do not go according to the results of the work that is carried out. This may affect the operation, continuity, and growth of the department. Therefore, it is recommended that Innolab immediately implement the recommendations provided in this document: general proposal, budget proposal and expense proposal. It is suggested the implementation of a centralized system that handles all economic aspects, assigning a person in charge of the financial process, establishing periodic reviews with the managers for the review of the department's finances, as well as xi taking advantage of the department's capabilities to perform data intelligence. All the above will allow better control and monitoring of expenses and income, which will allow the department to make an improvement in decision-making.
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FINANZAS, GASTO, INGRESO