Tesis
Gobierno corporativo pertinencia para la estructura organizacional de las pymes colombianas
Autor
Barletta Caro, Kelly Tatiana
Institución
Resumen
The challenge for small and medium-sized Colombian companies amid economic globalization beyond access to capital or reduce cost is formalize the governance structure, therefore the purpose of this paper is present the advantages of the organizational structure the application of good corporate governance practices for this group of companies; focusing on the positive impact of them on the separation of ownership and control functions, the establishment of strategic planning processes and decision-making and design schemes monitor and control compliance objectives.
In this regard these governance practices should be seen as a tool of business management, rather than a code of conduct which it enables companies regardless of its size access or no access to a specific sector of the economy; while it is true that since its inception its role of safeguarding the efficiency and transparency of business stands out, ignore the contribution made to the overall performance of companies is waste the order that provides each of the activities taking place in their inside.
In the absence of a framework of obligation regarding the implementation of these practices in the Colombian context and considering this implies the provision of financial and human resources, is necessary to encourage SMEs to accept the challenge in order to go on par with the internationalization and innovative forms of business with legal support promoting international standardization so much accounting and financial practices as steering and control. The preparation of this paper concludes that the features that provide the corporate governance practices can be used by small and medium enterprises to re design their business plans and provide their organizational structures of the qualities necessary to ensure the efficiency of all processes and the continuity of their business in the long term.