This article describes a technique that uses innovation tools for process improvement aimed at providing new and better ways to apply methodologies, such as PDCA, Six Sigma, kaizen and jidoka, among others, that are currently used in companies. To this end, tools that involve employees of companies whose processes are not reaching the strategic objectives will be used. This methodology consists of six steps: the first three are focused on the definition, measurement and analysis of the problem, while the next three address the design, tests, and implementation and control of the solution. This tool seeks breakthrough results for companies during the process of analysis and implementation of improvements that result from applying the methodology described herein. Using the case method, the proposed methodology is applied to a real case and its results are validated.

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This article describes a technique that uses innovation tools for process improvement aimed at providing new and better ways to apply methodologies, such as PDCA, Six Sigma, kaizen and jidoka, among others, that are currently used in companies. To this end, tools that involve employees of companies whose processes are not reaching the strategic objectives will be used. This methodology consists of six steps: the first three are focused on the definition, measurement and analysis of the problem, while the next three address the design, tests, and implementation and control of the solution. This tool seeks breakthrough results for companies during the process of analysis and implementation of improvements that result from applying the methodology described herein. Using the case method, the proposed methodology is applied to a real case and its results are validated.

La Sunat, entidad encargada de la cobranza de créditos tributarios, interactúa en su rol de acreedor en procedimientos concursales, gestión que presenta diversos desafíos, empezando por tratarse de una cartera pesada, dada la situación de insolvencia del deudor. Del 2019 al 2023, la evolución de la cantidad de expedientes concursales de acreencias tributarias ha sido ascendente, registrándose un incremento del 156% entre el 2019 y el 2021 manteniéndose un nivel ascendente en los dos años posteriores. Pese a ese escenario, se verifica que la gestión de procedimientos concursales que comprenden acreencias tributarias a cargo de la Sunat, carece de enfoque estratégico, de lineamientos de gestión específicos y de indicadores que posibiliten el monitoreo y seguimiento de tales procedimientos. En ese sentido, el presente trabajo plantea una propuesta de mejora de la gestión de di...