25/11/2018 ITEM 1.- THE COMPANY.

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Business Administration and Production Organization one

ITEM 1.- THE COMPANY.

1.1. CONCEPT OF COMPANY.

The company is a system in which factors of production are coordinated,

financing and marketing to obtain their ends.
This definition deduces the main characteristics of any company:
1. The company is a set of factors of production, understood as such
necessary elements to produce (natural or semi-manufactured goods, factor
work, machinery and other capital goods); marketing factors, as the
products are not sold by themselves, and financial factors, therefore, to perform
the other tasks, investments must be made and these must be financed from
some way
2. Every company has goals or objectives, which constitute the reason for its
existence.
3. The different factors that make up the company are coordinated to
achieve your goals. Without this coordination, the company would not exist; it would be a
mere group of elements without connection to each other and, therefore, unable to reach
any objective This coordination towards an end is done by another business factor that
is the administration or direction of the company. The managerial factor plans the
achievement of the objectives, organizes the factors, ensures that the
decisions are executed and controls the possible deviations between the results
obtained and desired. In short, this factor is responsible for uniting the
efforts to achieve the overall objectives of the business system.
4. The company is a system. A system is a set of elements or
subsystems, interrelated with each other and with the global system, which deals with
achieve certain objectives. Therefore, what was previously mentioned is
it deduces the evidence that the company is a system.

1.2. ELEMENTS AND PARTS OF THE COMPANY.

The company is composed of a set of elements related to each other that
They pursue common goals. For this reason, it is convenient to make a
classification and analysis of them.
In principle and depending on the role that these elements play in the process
of value transformation carried out by the company to achieve its goals, the
Professor Bueno Campos distinguishes between passive factors or economic goods, and
active factors or people.
The passive factors represent the classic economic resources (land and capital),
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subject to the characteristic of scarcity or its limited disposition. These factors

can be classified in:

- Financial capital or liquid financial resources.

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- Technical capital.
• Tangible:
- Technical investments or equipment and IT assets.
- Materials and merchandise (Processed products, components, etc.).
• Intangible:
- Technology and computer software.
As financial capital we will cite all those resources or liquid means with which
account the company to address all the necessary investments for its normal
functioning.
Within the technical capital, composed of all those elements in which it has been
materialized the financial capital of the company, we distinguish between tangible and intangible
being the distinctive element of belonging to one or another group for the elements, the
materiality or immateriality thereof. Consequently, within the tangible
they include elements such as machines, raw materials, furniture, etc. and in the intangible,
as we saw in the previous classification, technology, software, etc .;
The active factors, also called human resources or labor force, are
can be classified according to the diversity of interests, positions and relationships that
they have, develop and maintain with the company. So we distinguish between:
• Owners of the company's capital:
- With control spirit.
- Simple financial investors.
• Employees or workers.
• Directors or administrators.

The distinction between controlling owners or simple financial investors

arises because of the existence of the so-called capitalist societies of which they are
owners all those people who subscribe shares, shares (depending
of the corporate type), and that does not necessarily have to be interested in the control or
in the management of the company, being its investment of a speculative nature.
To finish, mention that in every company or organization there is also a
set of relationships of authority, communication and coordination of great relevance
since they structure and give cohesion to the entire organization.
An important step to continue deepening the description of the company would be
determine and identify the different parts or subsystems of the same. This identification
it will allow us a better understanding of its operation. In practice, it is far from
have unanimity when identifying which are the most relevant subsystems, so
that there are numerous classifications.
According to Cuervo, attending to the different functional areas in which the
study of the company, we could divide it into three subsystems: real, financial and managerial.
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The real subsystem includes the functions of provisioning, production and

marketing of the products and services obtained. These functions correspond
basically with all the operations that involve a real transformation of the factors
productive and conclude with the distribution of the product and after-sales service to customers
of the company.

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Business Administration and Production Organization 3

The financial subsystem, in close interdependence with the real subsystem, is

responsible for the adaptation, administration and control of the financial means available to
the company, this system provides criteria for assessing the profitability of
projects and the cost of different funding sources.
The mission subsystem has the mission of making decisions aimed at ensuring
the achievement of system objectives through the configuration and control of an organization
able to adapt to the higher order system in which it is immersed.

1.3. CLASSES OF COMPANIES.

There is a great multitude of companies and although they all share the features
we have used to define the concept of company, however some are
very different from others.
English
Thus, thecourt.
pharmacy of our neighborhood is not the same as Telefónica or the
Since the differences are so great, it is difficult to establish a single criterion of
classification, and therefore several are used. Among them we will highlight:
1.- According to the nature of the economic activity that develops, they are divided into:
• Companies in the primary sector: such as agriculture, livestock and fisheries. These
they try to place the resources of nature in a position to be used. Of
this type of company excludes mining companies.
• Companies in the secondary sector or transformers, develop an activity
productive in the strict sense, ie there is a transformation of inputs into
outputs It groups companies in mining, industrial and construction.
• Companies in the tertiary sector, constitutes the most heterogeneous group,
It includes activities as diverse as: laundries, dry cleaners, hairdressers,
repairs, transport companies, communications companies, companies
commercial, hospitality, tourism and entertainment, financial,
information and means of social communication, advice and assistance
specialized and professional, hospital companies and health services,
teaching etc.
2.- According to its size or size , it is traditionally distinguished between large companies,
medium and small. This classification can be made according to own resources,
the number of employees, the volume of sales, etc.

3.- According to its area of activity, we will talk about local, regional, national and
transnational or multinational.

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4.- Depending on who owns the means of production or the capital of the company,
divide:
• Private companies. Whose capital is owned by individuals, well people
individual or legal rights as regulated by corporate law.
• Public Companies. Whose capital is wholly owned by the state or partially its
influence on the management system is important
5.- According to its legal form , a distinction is made between:
• Individual companies.
• Corporate companies.

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1.3.1. Individual Companies

In the individual companies there is a single owner. The Commercial Code
denominates Entrepreneur or individual merchant. It is characterized because it assumes all
decisions and has unlimited responsibility or what is the same answer with all
your present and future assets in front of third parties.
The individual company has a series of advantages, derived from its characteristics; the
entrepreneur has autonomy to govern his business as he wants, and receives the entire
benefit. They are also companies that enjoy great flexibility, that is, adapt
easily to all the changes imposed by the individual entrepreneur.
It also presents a series of difficulties:
• The businessman suffers a great concentration of risks, since all his assets
They are affected by the company.
• They are very dependent on the spirit of their founder, so many
Sometimes they do not survive him.
knowledge, heritage
Thus, it requires that and
theyrisk acceptance.
occur in a single physical person:
• Has difficulty obtaining financing, and consequently to grow and
take advantage of profitable investment opportunities. And this is because the resources
financial contributions are provided by the employer or obtained in the market
financial. But this employer in most cases has some
limited economic possibilities and therefore the guarantee that this
type of companies is scarce. Therefore its possibilities of undertaking
Ambitious investment projects are also limited.
This type of organization predominates in those economic sectors in which
There is a technology that does not require large sums of capital, nor very
complex. It occurs more in sectors such as: smallholder agriculture, some companies of
services and some industrial branches such as textiles (garment making),
where companies with a small number of employees proliferate. However, when
We are already focusing on other more representative sectors of modern industry, such as
example, the production of automobiles, it is observed that companies adopt a form
legal entity almost always a limited company and that because when business
grow and increase complexity, a greater volume of resources is required that is difficult
that a particular individual contributes.
1.3.2. Private companies in the form of a company

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universal
Theresponsibility
insufficiency,that
sometimes,
for the employer
of economic
proclaims
meansarticle
to undertake
1,911 ofa the
company,
Civil Code
the
in the sense that the debtor responds of the fulfillment of his obligations with all his
current and future assets, has made the social entrepreneur is the most frequent, especially
in capitalist societies in which the responsibility of the partners is limited to
the terms of their contribution but not with their personal assets.
A mercantile society arises when two or more people are forced to put in
common money, goods or industry to obtain profit through commercial activities. By
both in principle two or more people are required for the partnership contract.
For the incorporation of companies, a series of requirements must be followed,
For example, a notary endorses the deed of incorporation and registers the company in the

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Business Administration and Production Organization 5

Mercantile Registry. Once the company is incorporated, the company will have
legal personality in all its acts and contracts. We are going to analyze below the
highlights of some corporate forms.
1.3.2.1. Personalistic societies
- The Collective Society , has a personal character (in that it takes into account the
personality of the partner, that is, selects the partners, thus the entry of a new partner or
the transmission of such condition, requires the consent of all partners) is based on
based on bonds of mutual personal trust between partners. The capital of the company
It is made up of the contributions of the partners. These contributions may consist of
money, goods or work (industry). The minimum number of partners to found it is two.

1.3.2.2. Mixed companies

- The Sociedad Comanditaria , is also of a personal nature, although in degree
inferior to the collective. It differs from this in that next to some collective partners
(responsible with all their assets) there are other so-called limited partners, in which
Your responsibility is limited to your contribution. Being the responsibility of the partners greater
collectives on them fall the main management functions of society. The number
minimum to establish it is two, so there must be at least one limited partner and
another collective.
There is also a variety of Limited Partnership where the capital
limited partner is divided and represented by shares. The responsibility of the partners
collectives is unlimited and that of the limited partners is limited to their contribution. It must exist at
less a collective partner. The management of this type of society can corrode the
collective partners or the limited partners, if a limited partner is the administrator of the
society meanwhile will respond unlimitedly going in that period to be a partner
collective.
1.3.2.3. Capitalist companies
The Limited Liability Company , is characterized by having its capital divided
in cumulative equal shares (which can not be called shares). The partners do not
personally liable for social debts (your liability is limited to your
input). Minimum capital to fund it 3,000 euros, which must be subscribed and
disbursed at the foundational moment. It has both personalist and

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personal character
capitalist, althoughintraditionally
terms of theit transmission
has been considered
of the shares.
as capitalist.
There'sThis
a chance
shows his
to establish a limited partnership with a single partner under the Twelfth Directive
Community of December 21, 1989 (Directive 89/667). In our right on the subject
of the unipersonal capitalist societies, it must be remembered that Resolution 21 of
June 1990 admits these societies.
The Sociedad Anónima is the prototype of capitalist society and it is the constitution
classic of large companies. They are capitalist societies, the identity of the
partner. The capital of the company subscribed totally at the time of its foundation and
disbursed at least 25%, it is divided into portions, easily transferable from
one partner to another and who prove their status as a member. The joint-stock company not only
limits the risk of shareholders to the loss of the value of their investment but allows
spread the business risk among a large number of partners. The limited company

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it requires organs capable of expressing their will. In this case the social organs
They are the following:
• The General Shareholders' Meeting that embodies the social will. It's the meeting
of the duly called shareholders, to decide on the matters of their
competition.
• Administrators and Board of Directors. Administrators
corresponds the management, management and representation of the company. The
appointment of administrators and their number corresponds to the Board
General. When the administrators are several, they form the Board of
Administration (at least three administrators). The appointment of
administrators may not exceed five years, and may be elected
later.
The share capital in the SA must be at least 60,101.21 euros, divided into
aliquots that are called shares. These can be nominative or at
carrier. Registered names are those in which the name of the owner appears, until
the capital is not fully disbursed, the shares will have that character. In the
Bearer shares do not include the name of the holder.
The shares grant their holders, among others, the following rights and
obligations:
- Right to participate in the profits and in the patrimony resulting from the
liquidation of the company in proportion to its participation in the company.
- Right of preferential subscription in the issuance of new shares or of
bonds convertible into shares.
- Right to attend and vote at the General Shareholders' Meeting when it is held
the minimum number of actions required by the statutes.
- Right to information.
- Right to transfer the shares.
- Obligation to disburse the subscribed shares.
It presents a series of advantages for its owners compared to the individual ones as
are:
- Limitation of liability.
- Diversification of risks.
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- Specialization
of functions; of functions.
since The limited
this corporate form company favors
allows some the the
to put specialization
money and
others the capacity.
1.3.2.4. The participation societies
They are alternative entities that have arisen in front of the previous ones, especially
against the capitalists, to overcome some problems and give a more social response
creation of employment, greater participation of the partner and to encourage development
economic and social aspects of local and regional areas.
There is usually an opposition between the interests of the capitalists and their workers,
to try to reduce this, new forms of company appear. What is tried is
limit the power of the owners of the means of production as well as encourage the
motivation through the participation of workers in the decisions that affect them, and
proportional better labor relations by reducing the conflict.

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Business Administration and Production Organization 7

Within this type of societies we can highlight: the labor companies, the
cooperative societies and agrarian transformation societies.
The Labor Companies, regulated by law 4/1997, of March 24, of
Labor companies, repeals the previous law on labor corporations, and between
other novelties opens the possibility for labor societies to adopt both the form
of Limited Company as that of Limited Company. The opening of this possibility
responds to the significant increase in the number of Limited Liability companies
created after the reform of 1989, which in the opinion of the legislator felt the need to create
the figure of the Limited Liability Company.
It will be understood that they are labor companies, those corporations or
limited liability in which the majority of the share capital is owned by the
workers who provide paid services in a personal and direct way, whose
labor relationship is for an indefinite period, they may obtain the qualification of "labor" when
the following requirements are met:
• The number of hours-year worked by workers hired for an indefinite period
that are not members, may not be more than 15% of the total hours-year worked by the
working partners.
it
If may be greaterhad
the Company thanless
25% of 25
than themembers,
total hourstheworked by the worker
aforementioned members.
percentage does not
The granting of the status of "Labor Society" corresponds to the Ministry of
Work and social affairs or, where appropriate, the Autonomous Communities that have received
the corresponding competences.
The name "Sociedad Anónima" must appear in the name of the company
Laboral "or" Sociedad de Responsabilidad Limitada Laboral, or its abbreviations SAL or SLL.
The share capital will be divided into registered shares or social participations. In
In the case of the Public Limited Company, the payment of the passive dividends must be
be carried out within the term stipulated in the bylaws. None of the partners may
own shares or social participations that represent more than one third of the
social capital, except in the case of employee-owned companies owned by the
Public Administrations, in which case the participation may exceed said limit, without
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achieve 50% of the share capital.

There may be two types of actions, those belonging to workers whose relationship
labor is for an indefinite period and the rest. Those of the first type are called "class or
labor type "and the second" general class ".
These companies are regulated by law 4/1997, of March 24, of Companies
Labor and supplementary by the respective regulatory laws of companies
anonymous and limited liability.
The Cooperating Societies , Law 2/1999, of March 31 of Companies
Cooperativas Andaluzas defines cooperatives as participatory societies that associate
to individuals or legal entities that have interests or socioeconomic needs
common, for whose satisfaction and in the interest of the community they carry out any activity
business Therefore the purpose of this type of company is not to obtain a profit
maximum, but rather the defense and satisfaction of the interests of its members.
The general principles that inform the constitution and operation of this type
of companies are:

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1. Free adhesion and voluntary resignation of the partners, with the consequent variability of
social capital (Principle of open doors according to the Cooperative Alliance
International ACI).
2. Equality of rights and obligations between partners.
3. Democratic structure, management and control (Democratic principle according to the ACI).
4. Voluntary interest and limited to contributions to social capital.
5. Participation in the activity of the cooperative.
6. Participation of the partners in the results, in proportion to the activity
developed in the cooperative.
7. Cooperative education and training of its members, as well as dissemination in its
environment of these principles.
The Andalusian cooperative societies will be constituted by public deed and
acquire legal personality from the moment they are registered in the Registry of
Cooperatives, having to start their activity within a maximum period of one year from the
moment of its registration in the Registry. The denomination of the cooperative will include
necessarily the words "Sociedad Cooperativa Andaluza" or its abbreviation "S. Coop.
And "and its use will be exclusive to these companies.
The social capital will be constituted by the obligatory and voluntary contributions
made by partners and associates. The figure of the associate must be considered in the
statutes, this figure may be adopted by both natural and legal persons who carry out the
capital contributions determined by the bylaws and that do not develop the activity
cooperativized. The statutes will establish the admission and cancellation regime as well as the
rights and obligations of the associates and the distribution of their votes in the General Assembly,
although the set of their votes may not exceed 20% of the social votes.
It will be the statutes that set the minimum capital to be constituted that will be at least
3,000 euros, must be subscribed in full and paid at least in one
25% The contributions will be credited through registered titles, which in no case
they will be considered securities.

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RectorThe
and governing bodies
the Auditors. Theof the cooperative
General Assemblyare the Generalby
is constituted Assembly, the of
the partners Council
the
cooperative, and in its case the associates, is the supreme organ of expression of the will
social in matters whose knowledge is attributed by this Law and the Statutes. The advice
Rector is the governing body, management and representation, its number of members never
may be less than three, with the positions of President, Vice President and Secretary. The
President of the Governing Council, which will also be the cooperative has attributed the
exercise of the representation of the entity. Regarding the auditors the statutes
will determine their number that will be at least one, in which they have less than
50 partners, and three in which they have 50 or more, being its fundamental mission to review the
annual accounts and books of the cooperative.
There are cooperatives of first grade and of second or later degree. The cooperatives
first degree must be integrated by at least three ordinary partners, who
may be both natural and legal persons, in no case may be constituted
First grade cooperatives formed exclusively by cooperatives. The cooperatives
of second or further degree and of integration shall have at least two ordinary partners who
they must necessarily be cooperative, except when their members are cooperative
agricultural companies in which case the Agricultural Societies of
Transformation. The law includes the figure of the Cooperatives of Integration that unlike
Cooperatives of second or later degree can have as partners entities or

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Business Administration and Production Organization 9

legal entities, public or private, for the fulfillment and development of purposes
common economic
Cooperatives of the first degree can be classified as worker cooperatives
associated, consumer and user cooperatives and service cooperatives. In turn,
consumer cooperatives and users may be to supply consumer items,
of various services such as restaurants, transportation, hospitalization, etc., of supplies
specials such as water, gas, electricity, etc., saving for consumption, supplies
services and activities for cultural development, housing, credit, insurance and
educational Finally, within the service cooperatives, it is worth mentioning the
agricultural cooperatives. The responsibility of the cooperative members is limited to their patrimony,
with which the partners only respond to the nominal amount of their contributions.
In Spain we have a highly successful cooperative group, which is exemplified by
scholars from around the world: the Basque group Mondragón. Despite the success of this
cooperative, the true fact is that this type of organization presents problems regarding
capitalist companies and of which we will highlight the following:
1. The cooperative does not ensure a good coordination in that it does not motivate the
Monitor does not grant him enough authority to carry out his work.
2. When it comes to making decisions, it is better than the information and decisions that
few people have to take it, not that the implication is resorted to
of all staff (although it is true that cooperatives can delegate the
decision making on a monitor, however, if that were the case, one of them would be deviated
the principles of the cooperative which is the democratic principle) in decisions,
this causes a slowness in the adoption of responses to changes in the environment.
3. The risk that this form of company implies. So the risk has two facets:
first, the scant protection that workers have against the variability of
income and results (since it is stated that capitalists can diversify
their investments, thereby protecting themselves from unfavorable winds by making a simile
shipowner). Second, the promoter of the cooperative can not be saved for
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yes a residual income due to the principle of equality between the partners.
The Agrarian Society of Transformation. The agrarian society of transformation is
a civil society of economic-social purpose in order to the production, transformation and
marketing of agricultural, livestock or forestry products, making improvements
in rural areas, promotion and agricultural development and the provision of common services that
serve that purpose. The denomination must necessarily include the indication
"Agrarian society of transformation" or its abbreviation "SAT".
The agrarian society of transformation will be constituted and will enjoy personality
from the moment that its founding act is registered in the General Register of the
Agrarian Societies of Transformation of the Institute of Agrarian Relations of the Ministry of
Farming.
Members who hold the status of holders can be members of a SAT
of agricultural exploitation or agricultural worker, as well as legal persons who, without showing
these conditions, pursue agrarian purposes. The minimum number of partners is three. Do not
However, in the case where both types of partners are present, the number of these that
hold the status of holders of agricultural holding or agricultural worker shall be higher than
those who pursue agrarian purposes. The organs of the SAT are the General Assembly, the Board
Rector and the President. The share capital constituted by the contributions of the partners (in
money or in kind) is represented by nominative receipts that will not have the
Condition of securities. Said social capital must be fully subscribed and

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disbursed at least 25% from the time the company was created,
The rest can be disbursed in a maximum period of six years.
1.3.2.5. The Community of goods
The community of property lacks its own legal personality, which means that
each one of the comuneros acts in his own name in front of third parties. To constitute a
community of goods can be done in various ways: a verbal contract, contract
private in writing, public deed before a notary that can be voluntary or compulsory if
They provide real estate or rights. The responsibility is unlimited and joint 1 .
All partners are administrators unless the faculties have been attributed to one of
they. The Community of Assets is governed by the Civil Code, while companies
merchants will do so through the Commercial Code and complementary provisions.
Article 392toofhim
According the Civil Code, communities of property are those formed by several
people who hold the property and ownership of a thing or undivided right.

1.4. INTRODUCTION TO THE MANAGEMENT OF COMPANIES.

The constitution as a scientific discipline, as we have said before, is a

relatively recent phenomenon. Sus fundamentos se sentaron a principios de siglo, cuando
la expansión y consolidación de las empresas empezó a plantear problemas crecientes de
gestión que necesitaban ser resueltos. Uno de los primeros en estudiar el tema, cuyas
aportaciones se han mantenido hasta ahora, fue Fayol en 1916, un directivo francés que,
trató de sistematizar las tareas de dirección en una empresa. Su planteamiento, que concibe
la dirección como un proceso (camino sistemático y organizado para hacer las cosas) que
comprende una serie de funciones (actividades u operaciones) que conducen a un cierto fin,
se ha mantenido poco menos que inalterable hasta nuestros días.
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Bajo este enfoque, la administración es descrita y analizada a través de las actividades

que la componen y busca la eficiencia y la eficacia. Desde entonces se definen como
funciones clásicas del proceso directivo: la planificación, la organización, la dirección de
recursos humanos y el control.
Planificar consiste en decidir por anticipado qué se quiere hacer en el futuro y cuáles
son los medios que van a arbitrarse para alcanzarlo; supone una toma anticipada de
decisiones, por cuanto sirve para determinar qué quiere conseguirse, cómo se va a lograr y
cuáles son los recursos necesarios para ello. La planificación se materializa en planes de
muy distinto tipo, desde los que tratan de prefijar la situación futura de la empresa en los
próximos veinte años, hasta los que determinan la cantidad exacta de tipos de productos
concretos que va a elaborar una fábrica la próxima semana.
Planificar implica comprometer los recursos de la empresa o de alguno de sus
departamentos con un propósito determinado; ahora bien, no puede convertirse en un corsé
que impida la adaptación de esa empresa ante nuevas circunstancias; es una ayuda, no un
estorbo. Quiere esto decir que no es un fin en sí misma, sino una forma de reducir la
incertidumbre que rodea a la actuación empresarial.
Organizar consiste en diseñar la estructura organizativa, esto es, el patrón más estable
de relaciones entre los miembros de la empresa. La jerarquía es un sistema eficiente de
asignación de recursos alternativo al mercado; es una consecuencia de los principios de
especialización división del trabajo, que permite distribuir la capacidad para resolver
1 Responsabilidad mancomunada: el acreedor social se dirigirá a todos los socios para el cobro de su
deuda, los cuales responderán a esta a partes iguales.

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Administración de Empresas y Organización de la Producción eleven

problemas y tomar decisiones entre los distintos niveles y puestos de la organización. Frente
a la ingenua opinión anarquizante de que toda autoridad es mala por lo que supone de control
y de pérdida de autonomía de los subordinados, el principio de autoridad no es más que un
principio de orden, que determina quién tiene que hacer qué cosas, lo que simplifica
enormemente el trabajo de la empresa. Su manifestación más sencilla pero incompleta es el
organigrama.
La dirección de recursos humanos pretende integrar dentro de esa estructura a los
individuos que van trabajar en ella, y conseguir que orienten su comportamiento en la forma
adecuada, hacia el logro de los objetivos de su organización o unidad. Para ello debe
ocuparse del reclutamiento, selección, entrenamiento y asignación de personas a puestos.
Ahora bien, la empresa no puede confiar en que sus miembros se comporten
voluntariamente de forma adecuada, incluso a pesar de que se hayan empleado los
mecanismos de selección y entrenamiento idóneos. El diseño de un sistema de
recompensas adecuado es un primer procedimiento para tratar de acompasar los intereses
de unos y otros; pero no bastará con ello, por lo que habrá que influir en el comportamiento
de otros, ejercer, en suma, una tarea de liderazgo. La capacidad de liderazgo es lo que
permite influenciar el comportamiento de terceros, incluso, al margen de las relaciones de
autoridad.
El trato con las personas, esa capacidad para hacer que otros se comporten de la
forma adecuada, se movilicen tratando de alcanzar los objetivos del grupo u organización, es
tan importante que para algunos dirigir es exactamente esto: liderar recursos humanos,
asignando al resto de funciones una importancia menor.
Con el control se pretende verificar que el comportamiento de la empresa se mantiene
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dentro
sentido,deellos límites previamente
complemento fijados y, enpor
de la planificación; caso contrario,
cuanto tomar
pretende medidas.
garantizar Es,aquello
que en esteque
nos comprometimos a hacer de antemano realmente se vaya cumpliendo y, en caso de no
ser así, que se realicen las correcciones pertinentes para hacer que los hechos se adecuen
a los planes (siempre y cuando los planes puedan seguir en vigor; habrá casos en que el
control permitirá identificar los cambios a realizar en los planes, derivados de una situación
con la que antes no se había contado o, sencillamente, de errores de cálculo previos).
El control, en general, consiste en medir los resultados previstos y compararlos con los
esperados, para, a partir de ahí, identificar desviaciones, si las hubiera, así como la forma de
corregirlas. El proceso de control no acaba en ningún caso antes de realizar las
correcciones a que hubiera lugar; no basta con identificarlas si después no se hace nada
para ponerlas en práctica.
La planificación precede normalmente al resto de las funciones; mediante el proceso
de planificación se fijan los objetivos y medios para alcanzarlos, información que es
imprescindible para diseñar la estructura organizativa capaz de llevarlos a cabo
(organización) y seleccionar y motivar al personal adecuado (dirección de recursos
humanos). Por último, el control verifica el grado de cumplimiento de los planes e identifica a
los responsables gracias a su conocimiento de la estructura organizativa.
Una única persona no puede ocuparse de todas estas tareas de dirección en la
empresa; el trabajo directivo, como cualquier otro, se va especializando, de manera que se
van creando puestos no directamente productivos, sino cuyo objetivo es coordinar a otras
personas. El diseño de la estructura organizativa consiste, precisamente, en ir coordinando
el trabajo de cada nivel con la incorporación de nuevos puestos directivos que, a su vez,
serán coordinados por otros de nivel superior. Esto es lo que va dando la forma piramidal a la
organización. La jerarquía surge, en efecto, cuando se pone a un grupo de trabajadores bajo

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La Empresa
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la tutela de un capataz, que por su parte estará sometido a las instrucciones de otro directivo
de más nivel, que a su vez depende de otro y así sucesivamente, hasta que todas las
unidades quedan al mando de una única persona o grupo.
Hay, por lo tanto, al menos dos formas de clasificar a los directivos: según el nivel en
que se encuentren o según el tipo concreto de tarea que tengan encomendada:
♦ En primer lugar, podemos distinguir tres niveles directivos, cada uno de los cuales tiene
unas determinadas tareas y responsabilidades: la alta dirección, los directivos de nivel
medio y los supervisores de primera línea.
La alta dirección es la encargada de pilotar la empresa, fijar los objetivos de ésta y sus
grandes líneas estratégicas; de ella depende la marcha general de la empresa, que funcione
como un todo cohesionado. Ello depende en gran medida de factores medioambientales,
fuera del control de la empresa, por lo tanto; lo que hace que en este nivel se experimenten
elevadas dosis de incertidumbre, se afronten problemas nuevos y mal comprendidos. By
ello, las decisiones que se tomen aquí serán, por lo general, a largo plazo, poco
estructuradas, donde la solución se buscará mediante un proceso de prueba y error. The
reflexión, el buen juicio y la experiencia son básicos en este nivel.
Los directivos de primera línea son los que están en contacto directo con los trabajadores
que hacen el trabajo productivo de la empresa. Ocupan el nivel más bajo de los que dan
órdenes a otros, como obreros, transportistas o vendedores, por ejemplo. A diferencia del
caso anterior, las decisiones que se toman este nivel son rutinarias y repetitivas; forever
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surgen los mismos

problemas y buscarproblemas, por ello esóptimas,
para ello soluciones posible mediante
destinar recursos a identificar
el empleo de técnicasbien esos
y modelos
cuantitativos.
La alta dirección y los directivos de primera línea están unidos por una cadena de
directivos, los de nivel medio, que se encargan de mantenerlos en contacto; actúan como
bisagra entre ambos. Sus superiores son directivos, sus subordinados también; es el caso
típico de un director de fábrica o de un jefe de ventas. Su papel básico consiste en trasmitir
información: hacia abajo traducen y desagregan las grandes directrices fijadas por la alta
dirección en objetivos, planes y programas concretos para cada uno de los niveles
subordinados, y asignan los recursos que requieran; hacia arriba, coordinan e integran las
tareas, más especializadas, de los niveles inferiores. En general, a medida que descienden
en la línea tratan con problemas mejor estructurados, progresivamente rutinizables, de
solución predeterminada; su trabajo es crecientemente detallado y concreto, menos
abstracto.
♦ Según la amplitud de las actividades que realizan los directivos, encontramos directivos
generales y directivos funcionales, sobre todo en los niveles intermedios. Directivos
funcionales, son aquellos responsables de personas, secciones o departamentos que
ejecutan una tarea similar en contenido y orientación y que tienen formación y
capacidades próximas, ejemplo: de finanzas, de personal etc. Directivos generales
serían aquellos que son responsables de personas o departamentos que ejecutan
conjuntamente las tareas o actividades básicas de una empresa. Tienen más facilidad de
promoción y no están especializados.

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