Manual de aplicación integrada de las metodologías Balanced Scorecard (BSC) y AMORMS para la identificación de KPI en la gestión de activos físicos en MiPymes avícolas del Meta.

Abstract

The development of the present monograph proposes a diagnostic and management model for the formulation of the strategic map for agribusiness micro and small enterprises (MiPymes), integrating the Balanced Scorecard (BSC) and AMORMS methodologies, aligned with the ISO 55000 series. The study was applied to a poultry farm in the department of Meta, allowing the identification of administrative management indicators and Key Performance Indicators (KPI) associated with the management of physical assets, thereby enabling the evaluation of the administrative and technical maturity of the microenterprise. Based on the correlation of the BSC and AMORMS methodologies, the SWOT matrix is employed to analyze the financial, internal process, customer, human talent, and environmental-social perspectives; through the study of these methodologies, it becomes possible to demonstrate the transition from an empirical business model to a management approach with professional foundations, based on data and measurable results, optimizing decision-making, operational efficiency, and business sustainability. The present contribution to the body of knowledge in maintenance asset management, demonstrates that the correspondence between the BSC–AMORMS methodologies is an effective strategy to strengthen the management of the company and its assets; enhancing the main asset, which is human talent, as a strategic intangible resource capable of consolidating an efficient, organized, and effective corporate culture; using continuous improvement tools such as Kaizen to strengthen competitiveness and align the company’s objectives, with international market standards. Keywords: Balanced Scorecard (BSC), AMORMS Methodology, Asset Management, Administrative Management Indicators, Key Performance Indicators (KPI).