Cuadro de Mando Integral en economías regionales: experiencia de una empresa metalmecánica
Cargando...
Fecha
Autores
Director
Enlace al recurso
DOI
ORCID
Google Scholar
Cvlac
gruplac
Descripción Dominio:
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad Santo Tomás, Bogotá, Colombia
Compartir
Descripción
Este trabajo ilustra el proceso de implementación de una herramienta de gestión ampliamente utilizada: el Cuadro de Mando Integral (CMI), en una pequeña empresa metalmecánica de Argentina. Se procede al diseño del CMI y su Mapa Estratégico, documentando los objetivos estratégicos de la empresa y estableciendo la correlación entre ellos, mientras se diseñan y acuerdan con los dueños y gerentes los indicadores para su medición. Se trata de un estudio de caso basado en entrevistas a dueños y gerentes, complementadas con el acceso a datos y documentos. El trabajo responde a la pregunta de cómo medir los objetivos estratégicos de manera simple e intuitiva, aspecto fundamental en pequeñas industrias localizadas lejos de los grandes centros urbanos de América Latina. Se explica no solo cómo identificar y medir objetivos estratégicos, sino también cómo construir una herramienta sencilla que oriente a todas las partes de la organización hacia el logro de dichos objetivos mediante la ejecución de la estrategia. Se calculan tanto los resultados actuales como los históricos de los indicadores, lo que permite establecer una línea de tendencia para evaluar su evolución. El Cuadro de Mando se presenta de forma intuitiva y fácil de comprender, con el objetivo de ser útil no solo para los dueños y gerentes, sino también para todos los miembros de la organización.
This paper illustrates the process of implementing a very popular management tool, the Balanced Scorecard, in a small metalworking company in a regional economy of Argentina. We proceed to design a Balanced Scorecard and its Strategic Map, capturing the company's strategic objectives in a document and establishing the correlation between them while designing, and agreeing with the owners and managers, the best indicators to measure them. It is a case study based on interviews with company directors and is complemented with data and documents. The paper answers the question of how to measure strategic objectives in a simple and intuitive way, which is of fundamental importance in small industries located far from large urban centers in Latin America. It not only explains how to measure the strategic objectives but also provides a step-by-step simple tool for all parts of the organization to be oriented towards the achievement of objectives through the execution of the strategy. It illustrates not only the current results of the indicators but also the past ones, allowing for the establishment of a trend line to evaluate their use. The Balanced Scorecard is presented in an intuitive and easy-to-understand manner, making it accessible and useful to owners, managers and other members of the organization.
This paper illustrates the process of implementing a very popular management tool, the Balanced Scorecard, in a small metalworking company in a regional economy of Argentina. We proceed to design a Balanced Scorecard and its Strategic Map, capturing the company's strategic objectives in a document and establishing the correlation between them while designing, and agreeing with the owners and managers, the best indicators to measure them. It is a case study based on interviews with company directors and is complemented with data and documents. The paper answers the question of how to measure strategic objectives in a simple and intuitive way, which is of fundamental importance in small industries located far from large urban centers in Latin America. It not only explains how to measure the strategic objectives but also provides a step-by-step simple tool for all parts of the organization to be oriented towards the achievement of objectives through the execution of the strategy. It illustrates not only the current results of the indicators but also the past ones, allowing for the establishment of a trend line to evaluate their use. The Balanced Scorecard is presented in an intuitive and easy-to-understand manner, making it accessible and useful to owners, managers and other members of the organization.
Abstract
Idioma
Palabras clave
Argentina, gestión del desempeño, indicadores estratégicos, mapa estratégico, metalmecánica, strategy map, performance management, metalworks, strategic measures, Argentina
Citación
Colecciones
Licencia Creative Commons
Derechos de autor 2025 Ignacio Mauro Colantonio
https://creativecommons.org/licenses/by-nc-sa/4.0
https://creativecommons.org/licenses/by-nc-sa/4.0