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Authors
Advisor(s)
Abstract(s)
Resumen:
El entorno empresarial se enfrenta actualmente a mercados cada vez más
exigentes, competitivos y globalizados, donde las empresas necesitan adoptar una
herramienta de administración y planificación estratégica, que les permitan a los
administradores hacer frente a otras realidades más allá de las perspectivas
financieras. El Cuadro de Mando Integral (Balanced Scoredcard - BSC) se presenta
como una herramienta muy útil para monitorear el desempeño estratégico, ya que
integra los distintos aspectos de las organizaciones. Este artículo tiene como
objetivo investigar si el BSC se utiliza en la supervisión del desempeño de las
empresas pequeñas, en particular en las empresas concesionarias de combustible y,
en su defecto, si los gerentes están dispuestos a adoptar esta plantilla como una
alternativa a las plantillas tradicionales de evaluación de desempeño de la
organización, que a menudo se centran sólo en la evaluación de los resultados
financieros de la organización.
Abstract The business environment is currently faced with increasingly demanding markets, competitive and globalized, and the notorious need for companies to adopt a management tool and strategic planning that enables managers to consider other realities beyond the financial perspective. The Balanced Scorecard (BSC) was introduced because as a very useful tool to monitor the strategic performance since it integrates the various aspects surrounding organizations. This article aims to investigate whether the BSC is being used in monitoring the performance of small businesses, particularly in fuel retailers companies, failing that, if managers are willing to adopt this model as an alternative to traditional models of organizational performance evaluation, which often focus only on evaluating the financial performance of the organization.
Abstract The business environment is currently faced with increasingly demanding markets, competitive and globalized, and the notorious need for companies to adopt a management tool and strategic planning that enables managers to consider other realities beyond the financial perspective. The Balanced Scorecard (BSC) was introduced because as a very useful tool to monitor the strategic performance since it integrates the various aspects surrounding organizations. This article aims to investigate whether the BSC is being used in monitoring the performance of small businesses, particularly in fuel retailers companies, failing that, if managers are willing to adopt this model as an alternative to traditional models of organizational performance evaluation, which often focus only on evaluating the financial performance of the organization.
Description
Keywords
Balanced scorecard Gestión y evaluación del desempeño PYME´s Performance management and evaluation SMEs
Citation
Fontenete, Cristiane N.; Monte, Ana Paula; Nobre, João C. (2011). El uso del balanced scorecard en las PYME’s en Portugal: un estudio empírico en empresas de ventas de combustible. In XV Congreso Internacional de la Academia de Ciencias Administrativas. Veracruz - México
Publisher
Academia de Ciencias Administrativas, A.C.