El presente estudio tiene como tema principal la reducción de gastos administrativos en el proceso de compras la empresa Mibanco – Banco de la Microempresa. En este caso, se trata de reducir los sobrecostos de la gestión de la negociación de compras. Dicho proceso fue analizado a través de herramientas de ingeniería que permitieron diagnosticar el problema y analizar sus causas raíces y secundarias. El diagnóstico final fueron la falta de estandarización documentaria, falta de estandarización de método de trabajo y fuentes no estandarizadas, ocasionando retrasos, sobreprocesos y mala gestión de la información. La metodología de solución está basada en la basada en la filosofía Lean Office y la aplicación de sus herramientas como 5S y Poka – Yoke, esta consiste en la adaptación de la filosofía Lean Manufacturing en un entorno administrativo. Se consiguió reducir los tiempos de procesamiento y reducir reprocesos de las actividades realizadas en la gestión de compras, así como una reducción en el sobrecosto. El trabajo se estructuró en cuatro capítulos. El primer capítulo presenta el marco teórico sobre la cual se basa el estudio. El segundo capítulo presenta el diagnóstico del proceso actual. El tercer capítulo presenta la solución al problema y su simulación. Finalmente, el cuarto capítulo presenta el beneficio económico. / The main theme of this study is the reduction of administrative expenses in the purchasing process of the company Mibanco - Banco de la Microempresa. In this case, the objective is focused on reducing the cost overruns of purchasing negotiation management. This process was analyzed through engineering tools that allowed diagnosing the problem and analyzing its root and secondary causes. The final diagnosis was the lack of documentary standardization, lack of standardization of the work method and non-standardized sources, causing delays, over-processing and mismanagement of the information. The solution methodology is based on the Lean Office philosophy and the application of its tools such as 5S and Poka - Yoke, which its based of the adaptation of the Lean Manufacturing philosophy in an administrative environment. Due to the application of the solution, it was possible to reduce processing times and reduce rework of the activities carried out in purchasing management, as well as a reduction in the cost overrun. The work was structured in four chapters. The first chapter presents the theoretical framework on which the study is based. The second chapter presents the diagnosis of the current process. The third chapter presents the solution to the problem and its simulation. Finally, the fourth chapter presents the economic benefit. / Trabajo de Suficiencia Profesional

This diploma thesis deals with compensation for damages occurring during tax administrative procedure due to maladministration or unlawful decisions. The main aim of this thesis was to disclose influence of compensations for damages and administrative expenses of compensation procedure to the state's budget. Thesis concerns legal frame of compensations for damages, the first part of the compensation procedure which is held by the Ministry of Finance of the Czech Republic, specifically analysis of number of submitted applications for compensation, extent of acknowledged compensations and the most frequent reasons for acknowledgement of compensation. Further thesis deals with court proceedings and recourse against civil servants, which are eligible of causing damages. Significant part of thesis focuses to the estimation of administrative expenses spent in connection with compensation procedure and compares these expenses in years 2010 and 2011 considering the change in organization of state administration since 1. 1. 2011.