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Pulache Baca, Diana Carolina - One of the best experts on this subject based on the ideXlab platform.
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Organización de la fuerza de ventas y su incidencia en la reducción de inventarios de la imprenta PYM
Universidad Privada del Norte, 2019Co-Authors: Borja Zegarra, David Yonatan, Pulache Baca, Diana CarolinaAbstract:RESUMEN En la presente tesis de investigación, tuvo como principal objetivo determinar en qué medida la organización de la fuerza de ventas incide en la reducción de inventarios de la empresa PyM, el cual se identifica como el sobre stock de producto terminado en relación a los documentos comerciales correspondientes a nuestra cartera de Clientes; producto de la mala organización del equipo de ventas en relación al cierre del proceso del mismo. Estos documentos, producidos en la imprenta no pueden ser vendidos a otros Clientes, debido a que estos contienen información personalizada del Cliente como son: el RUC, nombre comercial, teléfonos, correos, entre otros indicadores que se encuentran en los talonarios Impresos. Asimismo, el objetivo principal indica, además cómo la organización de la fuerza de ventas puede optimizar y reducir el sobre stock actual que tiene la empresa. A su vez, estableciendo, claramente, las políticas y funciones del equipo comercial, con la finalidad de hacer cerrar en su totalidad el ciclo de la venta con la entrega total del pedido solicitado por los Clientes a la imprenta PyM. Por lo tanto, mediante la aplicación de un instrumento cualitativo como la entrevista, se recolecta información valiosa siendo como fuente de la misma siendo la fuerza de ventas y el gerente de la imprenta. Para el procesamiento de los datos obtenidos de ambas partes implicadas se hace contraste de la gestión realizada por el gerente a la fuerza de ventas, realizando un programa a la organización de la misma con el propósito de la culminación del cierre de la venta haciendo efectiva la entrega al 100% de lo requerido inicialmente por el Cliente, ya que la gestión del equipo de ventas solo realiza el trabajo con el cobro del 60% lo que genera un costo de almacenaje y la reducción del margen de utilidad esperado. PALABRAS CLAVE: fuerza de ventas, inventarios.ABSTRACT In this research thesis, the main objective was to determine to what extent the sales force organization affects the inventory reduction of the company PyM, which is identified as the stock of finished product in relation to commercial documents corresponding to our Client Portfolio; product of the bad organization of the sales team in relation to the closing of the same process. These documents, produced in the printing shop, cannot be sold to other Clients, because they contain personalized customer information such as: the RUC, commercial name, telephones, emails, among other indicators found in the printed books. Also, the main objective indicates, in addition how the sales force organization can optimize and reduce the current stock over the company. At the same time, clearly establishing the policies and functions of the commercial team, with the aim of closing the sale cycle completely with the total delivery of the order requested by customers to the PyM printing company. Therefore, through the application of a qualitative instrument such as the interview, valuable information is collected being the source of the same being the sales force and the manager of the printing press. For the processing of the data obtained from both parties, a contrast is made between the management carried out by the manager and the sales force, making a program to the organization of the same with the purpose of completing the closing of the sale making effective the delivery to 100% of what was initially required by the Client, since the management of the sales team only makes the delivery of 60%, which generates a cost of storage and the reduction of the expected profit margin. KEYWORDS: sales force, inventories
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Organización de la fuerza de ventas y su incidencia en la reducción de inventarios de la imprenta PYM
'Dipartimento di Economia Universita di Perugia (IT)', 2019Co-Authors: Borja Zegarra, David Yonatan, Pulache Baca, Diana CarolinaAbstract:ABSTRACT In this research thesis, the main objective was to determine to what extent the sales force organization affects the inventory reduction of the company PyM, which is identified as the stock of finished product in relation to commercial documents corresponding to our Client Portfolio; product of the bad organization of the sales team in relation to the closing of the same process. These documents, produced in the printing shop, cannot be sold to other Clients, because they contain personalized customer information such as: the RUC, commercial name, telephones, emails, among other indicators found in the printed books. Also, the main objective indicates, in addition how the sales force organization can optimize and reduce the current stock over the company. At the same time, clearly establishing the policies and functions of the commercial team, with the aim of closing the sale cycle completely with the total delivery of the order requested by customers to the PyM printing company. Therefore, through the application of a qualitative instrument such as the interview, valuable information is collected being the source of the same being the sales force and the manager of the printing press. For the processing of the data obtained from both parties, a contrast is made between the management carried out by the manager and the sales force, making a program to the organization of the same with the purpose of completing the closing of the sale making effective the delivery to 100% of what was initially required by the Client, since the management of the sales team only makes the delivery of 60%, which generates a cost of storage and the reduction of the expected profit margin.TesisEn la presente tesis de investigación, tuvo como principal objetivo determinar en qué medida la organización de la fuerza de ventas incide en la reducción de inventarios de la empresa PyM, el cual se identifica como el sobre stock de producto terminado en relación a los documentos comerciales correspondientes a nuestra cartera de Clientes; producto de la mala organización del equipo de ventas en relación al cierre del proceso del mismo. Estos documentos, producidos en la imprenta no pueden ser vendidos a otros Clientes, debido a que estos contienen información personalizada del Cliente como son: el RUC, nombre comercial, teléfonos, correos, entre otros indicadores que se encuentran en los talonarios Impresos. Asimismo, el objetivo principal indica, además cómo la organización de la fuerza de ventas puede optimizar y reducir el sobre stock actual que tiene la empresa. A su vez, estableciendo, claramente, las políticas y funciones del equipo comercial, con la finalidad de hacer cerrar en su totalidad el ciclo de la venta con la entrega total del pedido solicitado por los Clientes a la imprenta PyM. Por lo tanto, mediante la aplicación de un instrumento cualitativo como la entrevista, se recolecta información valiosa siendo como fuente de la misma siendo la fuerza de ventas y el gerente de la imprenta. Para el procesamiento de los datos obtenidos de ambas partes implicadas se hace contraste de la gestión realizada por el gerente a la fuerza de ventas, realizando un programa a la organización de la misma con el propósito de la culminación del cierre de la venta haciendo efectiva la entrega al 100% de lo requerido inicialmente por el Cliente, ya que la gestión del equipo de ventas solo realiza el trabajo con el cobro del 60% lo que genera un costo de almacenaje y la reducción del margen de utilidad esperado
Borja Zegarra, David Yonatan - One of the best experts on this subject based on the ideXlab platform.
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Organización de la fuerza de ventas y su incidencia en la reducción de inventarios de la imprenta PYM
Universidad Privada del Norte, 2019Co-Authors: Borja Zegarra, David Yonatan, Pulache Baca, Diana CarolinaAbstract:RESUMEN En la presente tesis de investigación, tuvo como principal objetivo determinar en qué medida la organización de la fuerza de ventas incide en la reducción de inventarios de la empresa PyM, el cual se identifica como el sobre stock de producto terminado en relación a los documentos comerciales correspondientes a nuestra cartera de Clientes; producto de la mala organización del equipo de ventas en relación al cierre del proceso del mismo. Estos documentos, producidos en la imprenta no pueden ser vendidos a otros Clientes, debido a que estos contienen información personalizada del Cliente como son: el RUC, nombre comercial, teléfonos, correos, entre otros indicadores que se encuentran en los talonarios Impresos. Asimismo, el objetivo principal indica, además cómo la organización de la fuerza de ventas puede optimizar y reducir el sobre stock actual que tiene la empresa. A su vez, estableciendo, claramente, las políticas y funciones del equipo comercial, con la finalidad de hacer cerrar en su totalidad el ciclo de la venta con la entrega total del pedido solicitado por los Clientes a la imprenta PyM. Por lo tanto, mediante la aplicación de un instrumento cualitativo como la entrevista, se recolecta información valiosa siendo como fuente de la misma siendo la fuerza de ventas y el gerente de la imprenta. Para el procesamiento de los datos obtenidos de ambas partes implicadas se hace contraste de la gestión realizada por el gerente a la fuerza de ventas, realizando un programa a la organización de la misma con el propósito de la culminación del cierre de la venta haciendo efectiva la entrega al 100% de lo requerido inicialmente por el Cliente, ya que la gestión del equipo de ventas solo realiza el trabajo con el cobro del 60% lo que genera un costo de almacenaje y la reducción del margen de utilidad esperado. PALABRAS CLAVE: fuerza de ventas, inventarios.ABSTRACT In this research thesis, the main objective was to determine to what extent the sales force organization affects the inventory reduction of the company PyM, which is identified as the stock of finished product in relation to commercial documents corresponding to our Client Portfolio; product of the bad organization of the sales team in relation to the closing of the same process. These documents, produced in the printing shop, cannot be sold to other Clients, because they contain personalized customer information such as: the RUC, commercial name, telephones, emails, among other indicators found in the printed books. Also, the main objective indicates, in addition how the sales force organization can optimize and reduce the current stock over the company. At the same time, clearly establishing the policies and functions of the commercial team, with the aim of closing the sale cycle completely with the total delivery of the order requested by customers to the PyM printing company. Therefore, through the application of a qualitative instrument such as the interview, valuable information is collected being the source of the same being the sales force and the manager of the printing press. For the processing of the data obtained from both parties, a contrast is made between the management carried out by the manager and the sales force, making a program to the organization of the same with the purpose of completing the closing of the sale making effective the delivery to 100% of what was initially required by the Client, since the management of the sales team only makes the delivery of 60%, which generates a cost of storage and the reduction of the expected profit margin. KEYWORDS: sales force, inventories
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Organización de la fuerza de ventas y su incidencia en la reducción de inventarios de la imprenta PYM
'Dipartimento di Economia Universita di Perugia (IT)', 2019Co-Authors: Borja Zegarra, David Yonatan, Pulache Baca, Diana CarolinaAbstract:ABSTRACT In this research thesis, the main objective was to determine to what extent the sales force organization affects the inventory reduction of the company PyM, which is identified as the stock of finished product in relation to commercial documents corresponding to our Client Portfolio; product of the bad organization of the sales team in relation to the closing of the same process. These documents, produced in the printing shop, cannot be sold to other Clients, because they contain personalized customer information such as: the RUC, commercial name, telephones, emails, among other indicators found in the printed books. Also, the main objective indicates, in addition how the sales force organization can optimize and reduce the current stock over the company. At the same time, clearly establishing the policies and functions of the commercial team, with the aim of closing the sale cycle completely with the total delivery of the order requested by customers to the PyM printing company. Therefore, through the application of a qualitative instrument such as the interview, valuable information is collected being the source of the same being the sales force and the manager of the printing press. For the processing of the data obtained from both parties, a contrast is made between the management carried out by the manager and the sales force, making a program to the organization of the same with the purpose of completing the closing of the sale making effective the delivery to 100% of what was initially required by the Client, since the management of the sales team only makes the delivery of 60%, which generates a cost of storage and the reduction of the expected profit margin.TesisEn la presente tesis de investigación, tuvo como principal objetivo determinar en qué medida la organización de la fuerza de ventas incide en la reducción de inventarios de la empresa PyM, el cual se identifica como el sobre stock de producto terminado en relación a los documentos comerciales correspondientes a nuestra cartera de Clientes; producto de la mala organización del equipo de ventas en relación al cierre del proceso del mismo. Estos documentos, producidos en la imprenta no pueden ser vendidos a otros Clientes, debido a que estos contienen información personalizada del Cliente como son: el RUC, nombre comercial, teléfonos, correos, entre otros indicadores que se encuentran en los talonarios Impresos. Asimismo, el objetivo principal indica, además cómo la organización de la fuerza de ventas puede optimizar y reducir el sobre stock actual que tiene la empresa. A su vez, estableciendo, claramente, las políticas y funciones del equipo comercial, con la finalidad de hacer cerrar en su totalidad el ciclo de la venta con la entrega total del pedido solicitado por los Clientes a la imprenta PyM. Por lo tanto, mediante la aplicación de un instrumento cualitativo como la entrevista, se recolecta información valiosa siendo como fuente de la misma siendo la fuerza de ventas y el gerente de la imprenta. Para el procesamiento de los datos obtenidos de ambas partes implicadas se hace contraste de la gestión realizada por el gerente a la fuerza de ventas, realizando un programa a la organización de la misma con el propósito de la culminación del cierre de la venta haciendo efectiva la entrega al 100% de lo requerido inicialmente por el Cliente, ya que la gestión del equipo de ventas solo realiza el trabajo con el cobro del 60% lo que genera un costo de almacenaje y la reducción del margen de utilidad esperado
Thomas C Omer - One of the best experts on this subject based on the ideXlab platform.
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the effect of corporate governance on auditor Client realignments
Auditing-a Journal of Practice & Theory, 2012Co-Authors: Cory A Cassell, Gary Giroux, Linda A Myers, Thomas C OmerAbstract:SUMMARY: Events leading up to the implementation of the Sarbanes-Oxley Act of 2002 (SOX) increased the public's focus on corporate governance and increased regulatory scrutiny of corporate governance mechanisms. These events also contributed to a massive restructuring in the audit market that resulted in the transfer of a large number of Clients from Big N to non-Big N audit firms. We extend prior research examining the determinants of auditor-Client realignments by investigating the effect of corporate governance on downward (i.e., from Big N to non-Big N auditors) switching activity. We develop a corporate governance index comprised of governance characteristics that we expect auditors to find more desirable in their Clients (specifically, board and audit committee independence, diligence, and expertise). The results suggest that Big N auditors consider Client corporate governance mechanisms when making Client Portfolio decisions. Specifically, downward auditor-Client realignments are more likely for cl...
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the effect of corporate governance on auditor Client realignments
2011Co-Authors: Cory A Cassell, Gary Giroux, Linda A Myers, Thomas C OmerAbstract:Events leading up to the implementation of the Sarbanes-Oxley Act of 2002 (SOX) increased the public’s focus on corporate governance and increased regulatory scrutiny of corporate governance mechanisms. These events also contributed to a massive restructuring in the audit market which resulted in the transfer of a large number of Clients from Big N to non-Big N audit firms. We extend prior research examining the determinants of auditor-Client realignments by investigating the effect of corporate governance on downward (i.e., from Big N to non-Big N auditors) switching activity. We develop a corporate governance index comprised of governance characteristics that we expect auditors to find more desirable in their Clients (specifically, board and audit committee independence, diligence, and expertise). The results suggest that Big N auditors consider Client corporate governance mechanisms when making Client Portfolio decisions. Specifically, downward auditor-Client realignments are more likely for Clients that score lower on our corporate governance index. However, the influence of audit committee-related corporate governance components on downward auditor-Client realignments decreased post-SOX. The reduced effect of audit committee-related corporate governance components is consistent with what would be expected if the audit committee-related rules imposed by SOX reduced the variation in audit committee quality across Clients.
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the effect of the sarbanes oxley act of 2002 on the relation between the strength of corporate governance and auditor Client alignments
2007Co-Authors: Cory A Cassell, Gary Giroux, Linda A Myers, Thomas C OmerAbstract:The Sarbanes-Oxley Act of 2002 (SOX) increased the public's focus on corporate governance, expanded auditor responsibilities to include opining on the strength of internal controls, and increased regulatory scrutiny of audit firms' practices. Given this, we posit that, post-SOX, an auditor-Client realignment occurred whereby Big 4 auditors were less likely to audit Clients with relatively weaker corporate governance. We test this controlling for multiple audit risk measures - earnings manipulation risk, financial risk, and litigation risk - as proxied for by models of discretionary accruals, financial distress, and litigation risk, respectively. We use a pre- / post-SOX design (comparing Client Portfolio characteristics in 2000-2002 to those in 2003-2004) to capture the effects of resource constraints and increased scrutiny on auditor-Client alignments, and we find that Clients with relatively weaker governance are more likely to be audited by non-Big N auditors post-SOX than pre-SOX. Given extant literature suggesting that Big N auditors perform or are perceived to perform more effective audits, we posit that this presumably unintended consequence of SOX may have long-term detrimental effects.
Jean C. Bedard - One of the best experts on this subject based on the ideXlab platform.
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Audit Firm Portfolio Management Decisions
Journal of Accounting Research, 2004Co-Authors: Karla M. Johnstone, Jean C. BedardAbstract:We examine Client acceptance and Client continuance decisions of a large audit firm to provide empirical evidence on the extent and nature of risk avoidance that the firm uses to purposefully manage its Client Portfolio. Our results support several key new inferences regarding audit firm Portfolio management decisions. First, the results show that this firm is shedding the riskier Clients in its Portfolio, consistent with the risk avoidance theory of audit firm Portfolio management. Second, the results show that the firm's newly accepted Clients are less risky than its continuing Clients. Although results of both the Client continuance and Client acceptance decisions imply a less risky Portfolio emerging over time, there are greater differences in risk between continuing and discontinued Clients than between continuing and newly accepted Clients. Third, we find that audit risk factors are more important in audit firm Portfolio management decisions than are financial risk factors. Finally, we find no evidence that audit pricing affects the Client acceptance and continuance decisions of this firm, controlling for risk and other Client characteristics.
Cory A Cassell - One of the best experts on this subject based on the ideXlab platform.
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the effect of corporate governance on auditor Client realignments
Auditing-a Journal of Practice & Theory, 2012Co-Authors: Cory A Cassell, Gary Giroux, Linda A Myers, Thomas C OmerAbstract:SUMMARY: Events leading up to the implementation of the Sarbanes-Oxley Act of 2002 (SOX) increased the public's focus on corporate governance and increased regulatory scrutiny of corporate governance mechanisms. These events also contributed to a massive restructuring in the audit market that resulted in the transfer of a large number of Clients from Big N to non-Big N audit firms. We extend prior research examining the determinants of auditor-Client realignments by investigating the effect of corporate governance on downward (i.e., from Big N to non-Big N auditors) switching activity. We develop a corporate governance index comprised of governance characteristics that we expect auditors to find more desirable in their Clients (specifically, board and audit committee independence, diligence, and expertise). The results suggest that Big N auditors consider Client corporate governance mechanisms when making Client Portfolio decisions. Specifically, downward auditor-Client realignments are more likely for cl...
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the effect of corporate governance on auditor Client realignments
2011Co-Authors: Cory A Cassell, Gary Giroux, Linda A Myers, Thomas C OmerAbstract:Events leading up to the implementation of the Sarbanes-Oxley Act of 2002 (SOX) increased the public’s focus on corporate governance and increased regulatory scrutiny of corporate governance mechanisms. These events also contributed to a massive restructuring in the audit market which resulted in the transfer of a large number of Clients from Big N to non-Big N audit firms. We extend prior research examining the determinants of auditor-Client realignments by investigating the effect of corporate governance on downward (i.e., from Big N to non-Big N auditors) switching activity. We develop a corporate governance index comprised of governance characteristics that we expect auditors to find more desirable in their Clients (specifically, board and audit committee independence, diligence, and expertise). The results suggest that Big N auditors consider Client corporate governance mechanisms when making Client Portfolio decisions. Specifically, downward auditor-Client realignments are more likely for Clients that score lower on our corporate governance index. However, the influence of audit committee-related corporate governance components on downward auditor-Client realignments decreased post-SOX. The reduced effect of audit committee-related corporate governance components is consistent with what would be expected if the audit committee-related rules imposed by SOX reduced the variation in audit committee quality across Clients.
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the effect of the sarbanes oxley act of 2002 on the relation between the strength of corporate governance and auditor Client alignments
2007Co-Authors: Cory A Cassell, Gary Giroux, Linda A Myers, Thomas C OmerAbstract:The Sarbanes-Oxley Act of 2002 (SOX) increased the public's focus on corporate governance, expanded auditor responsibilities to include opining on the strength of internal controls, and increased regulatory scrutiny of audit firms' practices. Given this, we posit that, post-SOX, an auditor-Client realignment occurred whereby Big 4 auditors were less likely to audit Clients with relatively weaker corporate governance. We test this controlling for multiple audit risk measures - earnings manipulation risk, financial risk, and litigation risk - as proxied for by models of discretionary accruals, financial distress, and litigation risk, respectively. We use a pre- / post-SOX design (comparing Client Portfolio characteristics in 2000-2002 to those in 2003-2004) to capture the effects of resource constraints and increased scrutiny on auditor-Client alignments, and we find that Clients with relatively weaker governance are more likely to be audited by non-Big N auditors post-SOX than pre-SOX. Given extant literature suggesting that Big N auditors perform or are perceived to perform more effective audits, we posit that this presumably unintended consequence of SOX may have long-term detrimental effects.