Propuesta de mejora para la gestión de los procesos aduaneros ejecutados por el Departamento de Exportaciones y Regímenes Especiales de una empresa de Zona Franca
Fecha
2023
Autores
Montes de Oca Ramírez, Adriana
Trejos Zúñiga, Dayanna
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Editor
Universidad Nacional, Costa Rica
Resumen
En el presente proyecto podrá encontrar una investigación donde se busca crear una propuesta de mejora para la gestión de los procesos aduaneros ejecutados por el departamento de Exportaciones y Regímenes Especiales de una empresa de Zona Franca, esto se lleva a cabo mediante la descripción de la normativa costarricense del Régimen de Zona Franca, seguidamente se realiza un diagnóstico mediante la utilización de herramientas estratégicas e instrumentos de información al departamento de exportaciones y regímenes especiales de la empresa lo cual permite establecer las áreas de oportunidad que impactan la gestión para finalmente se plantea una propuesta de mejora para la gestión de los procesos aduaneros ejecutados por el departamento de exportaciones y regímenes especiales de la empresa Paradise Ingredientes
Dentro de las principales conclusiones de la investigación se destaca que el país cuenta con una robusta legislación en materia de Zona Franca la cual permite contar con parámetros claros sobre el funcionamiento de la empresa y de qué hacer para estar en cumplimiento con la legislación, además se evidencia que la empresa analizada no cuenta con un programa de revisión del cumplimento de los requisitos de Zona Franca ni un programa exhaustivo de auditorías, además existe poca claridad y conocimiento por parte de los colaboradores de la organización del proceso denominado “Venta Local” y tiene deficiencias en la capacitación interna en temas como por ejemplo: Venta local y Megaproyectos, por lo que tomando en consideración los resultados de la investigación entre las principales recomendaciones se menciona la auditoria y capacitación especializada.
In this study, the reader will have an investigation that seeks to create an improvement proposal for the management of customs processes executed by the Department of Exports and Special Regimes of a Free Zone company, this will be carried out by describing the Costa Rican regulations of the Free Zone Regime, then a diagnosis will be made through the use of strategic tools and information instruments to the export department and special regimes of the company, which will allow establishing the areas of opportunity that impact the management to finally propose an Improvement proposal for the management of customs processes executed by the department of exports and special regimes of the company Paradise Ingredients. Among the main conclusions of the investigation, it is highlighted that the country has a robust legislation on Free Trade Zones which allows having clear parameters on the operation of the company and what to do to be in compliance with the legislation, in addition evidence that the company does not have a program to review compliance with the Free Zone requirements or an exhaustive audit program, in addition there is little clarity and knowledge on the part of the employees of the organization of the Local Sales process and there is a lack of training on topics such as: Local sales and Megaprojects, therefore, taking into consideration the results of the investigation, audit and training are mentioned among the main recommendations.
In this study, the reader will have an investigation that seeks to create an improvement proposal for the management of customs processes executed by the Department of Exports and Special Regimes of a Free Zone company, this will be carried out by describing the Costa Rican regulations of the Free Zone Regime, then a diagnosis will be made through the use of strategic tools and information instruments to the export department and special regimes of the company, which will allow establishing the areas of opportunity that impact the management to finally propose an Improvement proposal for the management of customs processes executed by the department of exports and special regimes of the company Paradise Ingredients. Among the main conclusions of the investigation, it is highlighted that the country has a robust legislation on Free Trade Zones which allows having clear parameters on the operation of the company and what to do to be in compliance with the legislation, in addition evidence that the company does not have a program to review compliance with the Free Zone requirements or an exhaustive audit program, in addition there is little clarity and knowledge on the part of the employees of the organization of the Local Sales process and there is a lack of training on topics such as: Local sales and Megaprojects, therefore, taking into consideration the results of the investigation, audit and training are mentioned among the main recommendations.
Descripción
Palabras clave
ADUANA, EMPRESAS, ESTRATEGIAS COMERCIALES, EXPORTACIONES, ZONAS FRANCAS, COMMERCIAL STRATEGIES, COMPANIES, CUSTOMS, EXPORTS, FREE ZONES