IDEAS home Printed from https://ideas.repec.org/a/col/000475/011752.html
   My bibliography  Save this article

Gerenciamiento de activos tangibles en empresas del sector real: un paralelo entre industria de refinación de crudos e industria de refinación de minerales no metálicos en Colombia

Author

Listed:
  • John Jairo Forero Romero
  • Carlos Alberto Orozco Hurtado

Abstract

Las empresas de todo el mundo se esfuerzan por comprender y asegurar que los riesgosen sus activos tangibles estén regidos bajo una administración eficaz y, a su vez, debenencargarse de cumplir con todas las expectativas de sus grupos de interés. Con estepropósito hoy en día existen organismos y sistemas de gestión estandarizados paraadministrar los riesgos financieros, ambientales, de seguridad de industrial y saludocupacional. Sin embargo, los riesgos operativos y de confiabilidad en el negocio hasta elmomento carecen de un órgano de supervisión equivalente, o un marco de organización através del cual las empresas pueden evaluar estos riesgos o definir las normas a las quepueden ser considerados responsables.El entendimiento emergente de la gestión efectiva de activos en todos los sectoresde la industria ha provocado una necesidad de un enfoque estandarizado. Este artículoidentifica los elementos clave del proceso de gestión de activos y explica los beneficiosde la aplicación de sus elementos tomando como referencia dos casos específicos: laRefinería de Barrancabermeja de Ecopetrol S.A. y Sumicol S.A. Tangible Asset Management In Real Sector Companies: A Parallel Between Industry Of Crude Oil Refining And Industry Of Refining Of Non Metallic Mineral In Colombia Enterprises around of the world are striving to understand and ensure that risks in utilities they govern are effectively managed while they must satisfy all expectations of their stakeholders. For this purpose there are now organisms and standardized management systems to manage financial risks, environmental hazards, industrial safety and occupational health risk. However, operational and reliability risks in the business lack an equivalent oversight body or an organizing framework through which enterprises can asses such risks , or define standards to which can be held accountable.The emergent understanding of asset management across all industry sectors has triggered a subsequent need for a standardized approach. This article identifies the key elements of asset management process and explains the benefits of the application of its elements with reference to two specific cases: the Barrancabermeja Refinery of Ecopetrol S.A. and Sumicol S.A.

Suggested Citation

  • John Jairo Forero Romero & Carlos Alberto Orozco Hurtado, 2012. "Gerenciamiento de activos tangibles en empresas del sector real: un paralelo entre industria de refinación de crudos e industria de refinación de minerales no metálicos en Colombia," Revista Ad-Minister, Universidad EAFIT, June.
  • Handle: RePEc:col:000475:011752
    as

    Download full text from publisher

    File URL: http://publicaciones.eafit.edu.co/index.php/administer/article/view/1341
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Gestión de activos tangibles; PAS 55; TPM; confiabilidad; Asset Management; PAS 55; TPM; reliability.;
    All these keywords.

    JEL classification:

    • G12 - Financial Economics - - General Financial Markets - - - Asset Pricing; Trading Volume; Bond Interest Rates
    • G11 - Financial Economics - - General Financial Markets - - - Portfolio Choice; Investment Decisions

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:col:000475:011752. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Heiner Mercado Percia (email available below). General contact details of provider: https://edirc.repec.org/data/eaeafco.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.