Optimización del proceso de control postventa a través del modelo COSO III caso Perfectech S.A.

Abstract

This research focused on evaluating and strengthening Perfectech S.A.'s after-sales area by applying the COSO III model to optimize internal control and customer loyalty. The study originated from the lack of a clear operational structure and the absence of metrics that would allow for real monitoring of post-sale commitments. Using a qualitative approach, information was collected through interviews with key players in the Commercial, Technical, Supply Chain Management (SCM), and Customer Service departments. Content analysis was applied to identify weaknesses in the after-sales process according to the five components of COSO III. Furthermore, an improvement proposal was designed, incorporating the implementation of satisfaction surveys, the standardization of the use of the SAMM system, and the definition of key performance indicators (KPIs). The results revealed flaws in the formalization of procedures, complaint management, the use of information systems, and monitoring activities, which lead to reactive after-sales service management. It was concluded that the implementation of formal controls, the centralization of information, and the use of indicators will enable Perfectech S.A. to strengthen its after-sales process, improve the customer experience, and support managerial decision-making. Keywords: After-sales service, COSO III, Customer satisfaction, Internal control, Complaint management.