Exigencias y limitaciones de los sistemas de información para el control de gestión organizacional

Abstract

The objective of this article is to propose a set of precepts associated to the Cuban regulations that guarantee them (System of Management of Information Security -SGSI-, System of Direction and State Management -SDGE-, System of Internal Control -SCI-, And the Quality of Use and Software Product -CUPS-) for the diagnosis and design of Information Systems in Cuba. Based on the method of analysis and synthesis, the requirements of the modern Management Control, the limitations associated with the traditional control, the requirements presented by the Cuban legislation and regulations related to the Information Systems are analyzed, and a proposal is made as a basis for a procedure, To contribute to the continuous improvement and to favor the decision making in the achievement of the objectives and strategies of the Cuban organizations. The proposal serves as a basis for the design of Information Systems, and strengthens Management Control supported by comprehensive indicators that proactively evaluate the system created.

Keywords

• Informative system
• management control