Análisis de la Metodología utilizada por la Dirección General de Administración de Bienes y Contratación Administrativa para el cálculo de ahorros en Convenio Marco
Fecha
2013-04
Autores
Fernández Gamboa, Oscar
Piña Villalta, Jennifer
Rubí Artavia, John
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Universidad Nacional, Costa Rica
Resumen
Este tema de investigación se basa en los convenios marco que consiste en una modalidad de contratación que se está utilizando actualmente en Costa Rica, el principal enfoque del tema en cuestión es el análisis de la metodología de cálculo de los ahorros de los convenios marco, que ha implementado el Ministerio de Hacienda a través de la Dirección General de Administración de Bienes y Contratación Administrativa, durante el período 2009-2012. En términos más específicos se trata de verificar si los supuestos que se desarrollan en dicha metodología son los adecuados, ya que el cálculo de ahorros es un indicador para la toma de decisiones.
La metodología de ahorros se desarrolla en tres rubros importantes que son los siguientes: Ahorro en Recurso Humano, Ahorro en Precios y Ahorro en Materiales. Dicho cálculo se da mediante un método de valoración económica que dentro de sus principales variables de cálculo está el número de trámites, contemplando cada trámite como si fuera una licitación, para determinar el porcentaje de composición de cada tipo de contratación. Con estos datos más el salario de las personas a cargo de cada proceso en una contratación se determina los costos de una Licitación Pública, Licitación Abreviada y Contratación Directa, luego se aplica una fórmula que utiliza por igual para el ahorro en recurso humano y ahorro en materiales para obtener el resultado en términos monetarios. Para el ahorro en precios se determina mediante una muestra de los productos de mayor consumo dentro de cada convenio marco y se compara esos productos contra precios de mercado, para así obtener un porcentaje de ahorro, a este se le exceptúa el convenio marco de servicios de limpieza cuyo cálculo es con base en comparaciones de contrataciones dentro de convenio marco y contrataciones durante años anteriores cuando no existía el mismo.
De acuerdo a lo mencionado con anterioridad se tiene la siguiente interrogante, la cual es el problema de investigación que se desarrollará en las siguientes páginas ¿Resulta adecuada la Metodología de Ahorro empleada por la Dirección General de Administración de Bienes y Contratación Administrativa para cuantificar los beneficios económicos en las compras del Estado por medio del Sistema de Compras por Convenio Marco o será necesario introducir ajustes para que responda de mejor manera a la realidad institucional de Costa Rica?
En la actualidad los convenios marco lo que buscan es una mejor gestión en las compras públicas del Estado, política que ha desarrollado el Ministerio de Hacienda en busca de emplear los principios de eficiencia, eficacia y transparencia. Esto por medio de los7 convenios marco que se encuentran en ejecución: Llantas, Tiquetes Aéreos, Suministros de Oficina, Servicios de Limpieza, Manejo de Desechos Electrónicos, Materiales de Construcción, Mobiliario Oficina y Escolar y que para el desarrollo de la investigación se toman en cuenta solamente 4 convenios marco que a criterio de los investigadores son los de mayor relevancia por el tiempo de ejecución y la cantidad de trámites. Sin embargo, también se dan a conocer los 5 convenios marco que aún se encuentran en proceso los cuales son: Materiales de Limpieza con Criterios Sustentables, Catering Service, Vehículos, Vehículos Policiales, Adquisición y Leasing de Equipo de Cómputo que estos se encuentran en etapa de análisis de ofertas o ya adjudicados y que a su vez también están en la etapa de confección de contratos para refrendo de la Contraloría General de la República.
El estudio es de tipo descriptivo con un enfoque cuantitativo por los resultados que se van a exponer de la información suministrada por la Unidad de Convenio Marco en el período 2009-2012, de tipo cualitativo debido a que se realizará un análisis de cada una de las variables o supuestos implícitos en la metodología. También es un estudio de carácter exploratorio, debido a que es pionero en este tema y no se identificaron investigaciones anteriores sobre la misma temática.
Los resultados obtenidos determinan que la metodología de valoración es la adecuada, pero deben de mejorarse algunos supuestos, con el fin de obtener mejores resultados para la toma de decisiones.
Así mismo se debe de recalcar que los Convenios Marco arrojan un beneficio pero de carácter cualitativo, en cuanto a la mayor eficiencia en las compras y el ahorro en tiempo de trámites, los cuales son difíciles de percibir por la población.
This research topic is based on the framework agreements, which consists of a contracting modality that is currently being used in Costa Rica, the main focus of the subject in question is the analysis of the methodology for calculating the savings of the framework agreements, which implemented by the Ministry of Finance through the General Directorate of Property Administration and Administrative Contracting, during the period 2009-2012. In more specific terms, it is a matter of verifying whether the assumptions developed in said methodology are adequate, since the calculation of savings is an indicator for decision-making. The savings methodology is developed in three important areas that are the following: Savings in Human Resources, Savings in Prices and Savings in Materials. Said calculation is given by means of an economic valuation method that within its main calculation variables is the number of procedures, contemplating each procedure as if it were a tender, to determine the percentage of composition of each type of contract. With these data plus the salary of the people in charge of each process in a contract, the costs of a Public Tender, Abbreviated Tender and Direct Contracting are determined, then a formula is applied that uses equal savings in human resources and savings in materials to obtain the result in monetary terms. For the price savings, it is determined by means of a sample of the most consumed products within each framework agreement and these products are compared against market prices, in order to obtain a percentage of savings, to which the framework agreement of services of cleaning whose calculation is based on comparisons of contracts within the framework agreement and contracts during previous years when it did not exist. According to the aforementioned, the following question arises, which is the research problem that will be developed in the following pages: Is the Savings Methodology used by the General Directorate of Property Administration and Administrative Contracting adequate to quantify the benefits in State purchases through the Purchasing System by Framework Agreement or will it be necessary to introduce adjustments so that it better responds to the institutional reality of Costa Rica? At present, what the framework agreements seek is better management of State public purchases, a policy that the Ministry of Finance has developed in search of using the principles of efficiency, effectiveness and transparency. This through the 7 framework agreements that are in execution: Tires, Air Tickets, Office Supplies, Cleaning Services, Electronic Waste Management, Construction Materials, Office and School Furniture and that for the development of the investigation are taken into account. It only has 4 framework agreements that, in the opinion of the researchers, are the most relevant due to the execution time and the number of procedures. However, the 5 framework agreements that are still in process are also disclosed, which are: Cleaning Materials with Sustainable Criteria, Catering Service, Vehicles, Police Vehicles, Acquisition and Leasing of Computer Equipment that are in the stage analysis of offers or already awarded and which in turn are also in the stage of preparing contracts for endorsement by the Comptroller General of the Republic. The study is of a descriptive type with a quantitative approach due to the results that are going to be exposed from the information provided by the Framework Agreement Unit in the period 2009-2012, of a qualitative type due to the fact that an analysis of each of the variables or assumptions implicit in the methodology. It is also an exploratory study, because it is a pioneer in this topic and no previous research on the same topic was identified. The results obtained determine that the valuation methodology is adequate, but some assumptions must be improved, in order to obtain better results for decision making. Likewise, it should be emphasized that the Framework Agreements yield a benefit, but of a qualitative nature, in terms of greater efficiency in purchases and savings in processing time, which are difficult for the population to perceive.
This research topic is based on the framework agreements, which consists of a contracting modality that is currently being used in Costa Rica, the main focus of the subject in question is the analysis of the methodology for calculating the savings of the framework agreements, which implemented by the Ministry of Finance through the General Directorate of Property Administration and Administrative Contracting, during the period 2009-2012. In more specific terms, it is a matter of verifying whether the assumptions developed in said methodology are adequate, since the calculation of savings is an indicator for decision-making. The savings methodology is developed in three important areas that are the following: Savings in Human Resources, Savings in Prices and Savings in Materials. Said calculation is given by means of an economic valuation method that within its main calculation variables is the number of procedures, contemplating each procedure as if it were a tender, to determine the percentage of composition of each type of contract. With these data plus the salary of the people in charge of each process in a contract, the costs of a Public Tender, Abbreviated Tender and Direct Contracting are determined, then a formula is applied that uses equal savings in human resources and savings in materials to obtain the result in monetary terms. For the price savings, it is determined by means of a sample of the most consumed products within each framework agreement and these products are compared against market prices, in order to obtain a percentage of savings, to which the framework agreement of services of cleaning whose calculation is based on comparisons of contracts within the framework agreement and contracts during previous years when it did not exist. According to the aforementioned, the following question arises, which is the research problem that will be developed in the following pages: Is the Savings Methodology used by the General Directorate of Property Administration and Administrative Contracting adequate to quantify the benefits in State purchases through the Purchasing System by Framework Agreement or will it be necessary to introduce adjustments so that it better responds to the institutional reality of Costa Rica? At present, what the framework agreements seek is better management of State public purchases, a policy that the Ministry of Finance has developed in search of using the principles of efficiency, effectiveness and transparency. This through the 7 framework agreements that are in execution: Tires, Air Tickets, Office Supplies, Cleaning Services, Electronic Waste Management, Construction Materials, Office and School Furniture and that for the development of the investigation are taken into account. It only has 4 framework agreements that, in the opinion of the researchers, are the most relevant due to the execution time and the number of procedures. However, the 5 framework agreements that are still in process are also disclosed, which are: Cleaning Materials with Sustainable Criteria, Catering Service, Vehicles, Police Vehicles, Acquisition and Leasing of Computer Equipment that are in the stage analysis of offers or already awarded and which in turn are also in the stage of preparing contracts for endorsement by the Comptroller General of the Republic. The study is of a descriptive type with a quantitative approach due to the results that are going to be exposed from the information provided by the Framework Agreement Unit in the period 2009-2012, of a qualitative type due to the fact that an analysis of each of the variables or assumptions implicit in the methodology. It is also an exploratory study, because it is a pioneer in this topic and no previous research on the same topic was identified. The results obtained determine that the valuation methodology is adequate, but some assumptions must be improved, in order to obtain better results for decision making. Likewise, it should be emphasized that the Framework Agreements yield a benefit, but of a qualitative nature, in terms of greater efficiency in purchases and savings in processing time, which are difficult for the population to perceive.
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MINISTERIO DE HACIENDA, AHORROS, ECONOMÍA, COSTA RICA, RECURSOS