Estudio de caso de costos ocultos por mala gestión operativa y comercial en una administradora privada de fondos.

Abstract

The purpose of this work was to determine the economic and financial impact on a Fund Administrator caused by the costs of poor quality in the operational and commercial part of the company, based on the review and analysis of the Income Statements of 2020 and 2021, without this being a limitation to carry out analyzes of previous years with the purpose of clarifying the problem raised and determining its main deviations. For such purposes, the quantitative - deductive method was used to obtain the information that supports the findings and which in turn serves as a basis for the construction of the design of the proposed financial model. The results show a reduction in the managed estate fund between 2019 and 2020 of $367,129; and between 2021 and 2020 of $854,390; they are a consequence of the company's poor operational and commercial quality. For this reason, a financial model was provided that contributes to the adequate monetary quantification of the hidden costs of poor quality and its weight compared to the assigned departmental budget. The application and monitoring of the proposed model is recommended to highlight the specific processes that must be sequenced and improved.