Los planes de negocios como herramienta de articulación estratégica de la producción sostenible y sustentable

Johnny Monasterio Pérez; Car-Emyr Suescum Coelho; Ricardo Ruette Velasquez; Yeniny Rodríguez Pinero

doi:10.58479/almanaque.2023.4

Authors

Johnny Monasterio Pérez Universidad Metropolitana de Caracas (Venezuela) https://orcid.org/0000-0003-0762-4724
Car-Emyr Suescum Coelho Universidad Metropolitana de Caracas (Venezuela) https://orcid.org/0000-0003-1104-7800
Ricardo Ruette Velasquez Universidad Metropolitana de Caracas (Venezuela) https://orcid.org/0000-0002-6121-848X
Yeniny Rodríguez Pinero Universidad Metropolitana de Caracas (Venezuela) https://orcid.org/0000-0002-0066-5964

DOI:

https://doi.org/10.58479/almanaque.2023.4

Keywords:

business, business plan, strategic articulation, sustainable production

Abstract

The representatives and managers of entities worldwide have been gradually incorporating sustainable practices into their processes; Although it is true that throughout history there have been some vestiges of commitments regarding issues of environmental responsibility, the reality shows that to a large extent they were only used to improve the brand image or in response to large existing regulatory pressures in global regulatory frameworks. The evolved dynamics of societies has forced the adoption of a wide variety of international agreements, standards and initiatives that have been signed to raise the environmental conditions of the planet, guaranteeing an eco-friendlier development. Sustainability then emerges as a key aspect, revolutionizing the way in which organizations over the last few years have been redirecting their efforts towards creating long-term commercial and social value, incorporating it into its philosophy, strategies, and main operations. Currently, sustainability as part of the organizational strategy in business plans represents a great competitive advantage, through the development of more efficient practices, greater stakeholder interaction, better governance and, ultimately, better long-term financial performance; aspects that together translate into an exponential increase in the value of entities. The intention of this scientific article was to analyze if the business plans aligned with the organizational strategy contribute to sustainable production, but at the same time sustainable. To do this, after a thorough review of the topic, four categories of analysis were revealed that served as support to design its structure and approach; through which the benefits offered by the incorporation of sustainability as a transversal axis in the business plans of organizations are visualized, highlighting the importance of non-financial information for the decision-making process of its stakeholders.

Author Biographies

Johnny Monasterio Pérez, Universidad Metropolitana de Caracas (Venezuela)

PhD in Management Sciences. Research Professor of the Faculty of Economics and Social Sciences, attached to the Department of Banking, Accounting and Auditing, Universidad Metropolitana, Venezuela.

Car-Emyr Suescum Coelho, Universidad Metropolitana de Caracas (Venezuela)

He has a Master's Degree in Administration: mention in Finance (2015) from the same Universidad de los Andes and a Master's Degree in Auditing from the Universidad Internacional Iberoamericana (2015). Additionally, he is pursuing a Doctorate in Management from Universidad Yacambú (2020). He worked as auditor and head of administration at the Libertador Municipal Comptroller's Office in the State of Merida. Afterwards, he devoted himself to teaching at the Universidad de Los Andes, in the chair of quantitative analysis and production, providing support in the chair of accounting. He then moved to the city of Caracas to work at the Central Bank of Venezuela in the Accounting Department and then in the Department of Risk and Management Monitoring. He is currently a full-time lecturer in the Accounting, Banking and Auditing Department of the Universidad Metropolitana.

Ricardo Ruette Velasquez, Universidad Metropolitana de Caracas (Venezuela)

Ricardo R. Ruette Velásquez, has a degree in Public Accounting from Universidad Santa María (1990), with a specialization in State Audit Management from Universidad Simón Bolívar (2009), specialization in Forensic Auditing at Universidad Santa María (2009) and Magister Scientiarum in Business Management from Universidad Central de Venezuela (2023), he is currently a Doctorate in Management at Universidad Central de Venezuela, He has worked in Petróleos de Venezuela as Corporate Administrator of Systems Security and Head of the Process Evaluation Section (1993 - 2002). He is currently the President of the Association of Public Accountants of Miranda State, Principal Director of the Institute of Professional Development of Public Accountants of the Capital District and Miranda State, Director of the Institute of Forensic Auditing, Undergraduate and Postgraduate Professor at the Universidad Metropolitana, Universidad Central de Venezuela and Universidad de Margarita, in addition to being a Business Consultant.

Yeniny Rodríguez Pinero, Universidad Metropolitana de Caracas (Venezuela)

She has a Master's Degree in Financial Management from the European Graduate Institute in Spain (2014). He is currently pursuing a PhD in Management Sciences at the Universidad Latinoamericana del Caribe. He has over 35 years of management experience in Mercantil, Supercable, Moore de Venezuela, Banco del Orinoco, Vencred and Banco de Maracaibo (1987-2017). She is currently part of the Board of Directors of an insurance company; collaborates with the Venezuelan Exporters Association (AVEX), chairs as a volunteer the Institute of Internal Auditors of Venezuela (IIAV), is a Full Time Professor and Head of the Department of Banking Accounting and Auditing at UNIMET.