COMPANY MANAGEMENT CONTROL CAPACITY. STUDY IN OSDE WATER AND SANITATION COMPANIES

In this work, it is carried out the design and application of a procedure for the diagnosis of the capacity of management control (C-CGE) of the companies. The procedure described starting from 7 very defined steps: elaboration of a checkup list for the diagnosis of the C-CGE, selection of the companies and the directive training, application of the checkup list, statistical valuation of the results, evaluation of the C-CGE, analysis of the variables and elements, and determination of the lines of action of improvements. The application of the procedure in two companies allowed to determine that as much in ENROH as in the ESBH it is falser than true that there is a good development of the C-CGE. He/she is carried out an analysis for variable identifying that the variables of smaller acting are: team of administration control, study of risks, strategic points of control, preparation and execution of administration audits or yield.