MEJORA DEL DESEMPEÑO DE LAS EMPRESAS DEL SECTOR DE LA BELLEZA: INVESTIGACIÓN INTERVENCIONISTA
DOI:
https://doi.org/10.4270/ruc.2025104Palabras clave:
Mejora del desempeño, Control de gestión, Investigación intervencionista, Sector bellezaResumen
El objetivo de esta investigación aplicada fue implementar prácticas de control de gestión e indicadores de desempeño en empresas del sector de la belleza (CNAE 9602-5-0), a través de talleres de gestión, con el fin de mejorar el desempeño operativo del negocio. La metodología empleada fue cualitativa/intervencionista (metodología de investigación acción) con transferencia de tecnologías sociales a través de formación profesional en fundamentos de gestión. La recolección de datos se realizó mediante cuestionarios y documentos semiestructurados, los cuales fueron evaluados mediante análisis de contenido. Los resultados señalaron que el segmento carece de artefactos de contabilidad de gestión que ayuden a los gerentes a controlar y medir el desempeño empresarial. También se observó que pocos salones trabajan con indicadores avanzados y que la mayoría utiliza el flujo de caja como principal herramienta de gestión. Como contribución a la sociedad, el estudio ofreció, por medio de los talleres, herramientas que permitieron a los gestores apalancar el desempeño económico de sus negocios, así como mejorar la gestión de caja.
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