Impacto del sistema de control de gestión en el aprendizaje de las empresas multidomésticas del sector automotriz de Colombia

Abstract

The multidomestic companies in its strategic direction need a management control system that allows them to understand how it is developing its strategy in different markets , compared to the objectives, thus implementing these management systems create the potential for to measure , evaluate and report on the implementation and evolution of the expected results and be a support for the strategy multidomesticos markets. Against the current Colombian context , it was found that the automotive market , made by multinational companies with a multidomestic strategic management, is increasingly competitivos.Mediante use of management control systems may establish and identify variables that promote organizational learning , a field of academic research and professional practice which allows develop key variables within the organization such as innovation , strategy, productivity and decision making. Variables that favor the dynamism and sustainability of the automotive sector and the organizations that comprise it . So ensure greater increased learning time by which the perfect harmony between all employees without hierarchization and filters to information is guaranteed , leading to learning. Through surveys of executives of the companies mentioned was possible to draw conclusions and find similarities between the current situation and told themselves what previously was formulated based on theoretical sources , demonstrating the real impact of management control systems in learning multidomestic of automotive companies in Colombia.