Diseño de un cuadro de mando integral para el hotel Villa La Granjita - Hostal Mascotte
Fecha
2009-07-24
Autores
Mary González, Virginia
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Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
La presente investigación muestra como el Control de Gestión en nuestro país se viene
perfeccionando en los últimos años, tomando un lugar cimero la utilización del Cuadro
de Mando Integral, aunque todavía resulta insuficiente la utilización de estas técnicas
para la administración de los negocios.
Como principales resultados de la investigación se diseñó un Cuadro de Mando Integral
que facilitó traducir a términos operativos la estrategia del Hotel Villa La Granjita –
Hostal Mascotte. Además se definieron Cuadros de Mando Personales para los
directivos del hotel.
En el análisis de la literatura realizada, se muestran múltiples procedimientos para el
diseño y conformación de esta herramienta, así como las experiencias en algunas de
las empresas cubanas que han abogado por su uso.
En el desarrollo de la investigación se utilizaron herramientas para la recolección de
información como la observación directa, entrevistas con el personal que labora en el
hotel, encuestas, consultas a documentos tantos del hotel como de las normas
cubanas definidas para el sector; se utilizaron además técnicas de trabajo en grupo
como la técnica de grupo nominales, las cuales fueron utilizadas fundamentalmente
para el análisis y solución de problemas. Por último se validó la concordancia de los
expertos utilizando el test de concordancia de Kendall.
This research shows how the management control in our country has been improving in recent years, taking an ascendancy place the use the Balance Scorecard, although is still insufficient the use of these techniques in business management. As main results of the research was designed the Balance Scorecard, which facilitated the translation of the strategy of the Hotel Villa La Granjita - Hostal Mascotte into operational terms. Additionally defined Personal Scorecard for managers of the hotel. In the analysis of the literature it showed numerous procedures for the design and creation of this tool as well as experiences in some of the Cuban companies that have advocated its use. In the development of research were used tools to collect information such as direct observation, interviews with staff, surveys, consultation of documents hotel and the standards defined in Cuba for the sector; were also used techniques of group working as the nominal group technique, which were used primarily for analysis and troubleshooting. Finally was validated the correlation of experts using the Kendall test of concordance.
This research shows how the management control in our country has been improving in recent years, taking an ascendancy place the use the Balance Scorecard, although is still insufficient the use of these techniques in business management. As main results of the research was designed the Balance Scorecard, which facilitated the translation of the strategy of the Hotel Villa La Granjita - Hostal Mascotte into operational terms. Additionally defined Personal Scorecard for managers of the hotel. In the analysis of the literature it showed numerous procedures for the design and creation of this tool as well as experiences in some of the Cuban companies that have advocated its use. In the development of research were used tools to collect information such as direct observation, interviews with staff, surveys, consultation of documents hotel and the standards defined in Cuba for the sector; were also used techniques of group working as the nominal group technique, which were used primarily for analysis and troubleshooting. Finally was validated the correlation of experts using the Kendall test of concordance.
Descripción
Palabras clave
Hotel Villa La Granjita, Gestión Comercial, Sistema de Gestión de la Calidad, Control de Gestión