Diseño del cuadro de mando integral sostenible para el hotel Cubanicay de Santa Clara.
Fecha
2022-01
Autores
García García, Rosa Elena
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Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
El desarrollo de la industria turística ha estado marcado por las necesidades de los clientes
y el pulso sostenido que mantienen las empresas dentro del sector por hacerse con el
dominio del mercado. Dentro de este entorno tan competitivo las empresas hoteleras
necesitan implementar instrumentos de control de gestión que les posibiliten alcanzar sus
objetivos. Con la finalidad de aportar una herramienta administrativa ajustada al sistema
empresarial cubano y que le facilite al hotel “Cubanicay” mejorar su desempeño
organizacional, en la presente investigación se diseña un Cuadro de Mando Integral
Sostenible para dicha entidad. Esta alternativa va a permitir que la dirección del hotel
cuente con información veraz y actualizada lo que se traduce en una mejor toma de
decisiones y por tanto una mayor generación de utilidades, siempre bajo la perspectiva
sostenible en función de disminuir los impactos negativos de la actividad y ajustarse a las
tendencias turísticas de hoy en día. Para ello se precisó del procedimiento propuesto por
Llanes (2021) por estar orientado a las empresas hoteleras cubanas. En el desarrollo del
proceso investigativo se emplearon diversos métodos y técnicas como la entrevista
individual, la matriz DAFO, tormentas de ideas, aplicación de encuestas y el criterio de
especialistas. El resultado fundamental es el diseño del CMI Sostenible y el despliegue de
las cinco perspectivas donde está incluida la de sostenibilidad. La investigación pretende
además servir de referencia práctica para el resto de los establecimientos hoteleros del
de la Empresa Provincial de Gastronomía y Alojamiento de Villa Clara.
The development of the tourism industry has been marked by the needs of customers and the sustained pulse that companies within the sector maintain to gain dominance in the market. Within this highly competitive environment, hotel companies need to implement management control instruments that enable them to achieve their objectives. In order to provide an administrative tool adjusted to the Cuban business system and for the Cubanicay hotel to improve its organizational performance, in this research a Sustainable Balanced Scorecard is designed. This alternative will allow the hotel management to have accurate and updated information, which could be translated into better decision-making and therefore a higher generation of profits, always from a sustainable perspective in order to reduce the negative impacts of the activity and adjusted to today's tourism trends. For this, the procedure proposed by Llanes (2021) was required as it is aimed at Cuban hotel companies. In the development of the research process, various methods and techniques were used, such as the individual interview, the SWOT matrix, brainstorming, application of surveys and the criteria of specialists. The fundamental result is the design of the Sustainable BSC and the deployment of the five perspectives, where sustainability is included. The research also aims to serve as a practical reference for the rest of the destination's hotel establishments that have similar characteristics.
The development of the tourism industry has been marked by the needs of customers and the sustained pulse that companies within the sector maintain to gain dominance in the market. Within this highly competitive environment, hotel companies need to implement management control instruments that enable them to achieve their objectives. In order to provide an administrative tool adjusted to the Cuban business system and for the Cubanicay hotel to improve its organizational performance, in this research a Sustainable Balanced Scorecard is designed. This alternative will allow the hotel management to have accurate and updated information, which could be translated into better decision-making and therefore a higher generation of profits, always from a sustainable perspective in order to reduce the negative impacts of the activity and adjusted to today's tourism trends. For this, the procedure proposed by Llanes (2021) was required as it is aimed at Cuban hotel companies. In the development of the research process, various methods and techniques were used, such as the individual interview, the SWOT matrix, brainstorming, application of surveys and the criteria of specialists. The fundamental result is the design of the Sustainable BSC and the deployment of the five perspectives, where sustainability is included. The research also aims to serve as a practical reference for the rest of the destination's hotel establishments that have similar characteristics.
Descripción
Palabras clave
Turismo, Industria turística, Empresas hoteleras, Control de gestión