Autor/Autorin: Perez de Mezzogori Irma
Bachelor in Public Accounting with more than 18 years of experience in accounting, finance and taxes. CEO of Financity LLC, specialist in strategic tax planning, business management and tax consulting in the U.S., Venezuela and other countries.
The research proposes the design of a system of management indicators to evaluate the efficiency, effectiveness and economy of the purchasing department in agribusinesses located in six producing states of Venezuela. In a changing economic context, these commercial units face deficiencies in planning, control and evaluation of purchases, affecting their profitability and sustainability. The study uses a deillegalscriptive and field approach, applying questionnaires and direct observation to diagnose the current situation and propose appropriate indicators. It is based on theories such as General Systems Theory, Agency Theory and Management by Objectives. It is concluded that the indicators allow improving decision making, optimizing resources, strengthening relationships with suppliers and aligning purchasing management with the strategic objectives of agribusinesses. This proposal represents a contribution applicable to the improvement of organizational performance in the Venezuelan agribusiness sector.