Procedimiento para el desarrollo del Total Performance Scorecard (TPS) en la Empresa de Investigaciones y Proyectos Hidráulicos de Villa Clara
Fecha
2012-07-21
Autores
Padrón Contino, Dunia
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Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
La presente tesis se realizó en la Empresa de Investigaciones y Proyectos Hidráulicos (EIPH) de Villa Clara. En ella se muestra la necesidad de estudiar el control de gestión en las empresas cubanas ya que el sistema empresarial cubano revela una continua transformación, evolución y perfeccionamiento sobre todo en lo que respecta al control. Se demuestra lo necesario que resulta la utilización de herramientas como el Total Performance Scorecard (TPS) que le permite al empresario contar con una herramienta flexible y dinámica que disponga de un sistema de indicadores medidores del desempeño de la organización y permite el control proactivo por excepción, desde el nivel estratégico hasta el operativo. Dentro de su contenido, la tesis muestra el marco teórico-referencial de la investigación donde se abordan una serie de conceptos relacionados con el TPS y el ciclo del mismo. Para darle solución al problema científico planteado, se procedió con el diseño y luego la aplicación de un procedimiento que permite el control de gestión desde el nivel estratégico hasta el operativo. Finalmente, con los resultados arrojados por la aplicación del procedimiento en la empresa objeto de estudio, quedó demostrada la hipótesis de investigación planteada.
The present thesis was carried out in the Company of Investigations and Hydraulic Projects (EIPH) of Villa Clara. It shows the necessity of the study of administration control in the Cuban companies, because the Cuban managerial system reveals a continuous transformation, evolution and improvement mainly in what concerns to the control. The necessary thing is demonstrated that it is the use of tools like the Total Performance Scorecard (TPS), that it allows the manager to have a flexible tool and dynamics that it has a system of indicative meters of the acting of the organization and it allows the proactivo control for exception, from the strategic level until the operative one. Inside their content, the thesis shows the theoretical-referencial mark of the investigation where they are approached a series of concepts related with the TPS and the cycle of the same one. To give solution to the outlined scientific problem, the design and then the application of a procedure were make that allows the administration control from the strategic level until the operative one. Finally, with the results hurtled by the application of the procedure in the company, the hypothesis of outlined investigation was demonstrated
The present thesis was carried out in the Company of Investigations and Hydraulic Projects (EIPH) of Villa Clara. It shows the necessity of the study of administration control in the Cuban companies, because the Cuban managerial system reveals a continuous transformation, evolution and improvement mainly in what concerns to the control. The necessary thing is demonstrated that it is the use of tools like the Total Performance Scorecard (TPS), that it allows the manager to have a flexible tool and dynamics that it has a system of indicative meters of the acting of the organization and it allows the proactivo control for exception, from the strategic level until the operative one. Inside their content, the thesis shows the theoretical-referencial mark of the investigation where they are approached a series of concepts related with the TPS and the cycle of the same one. To give solution to the outlined scientific problem, the design and then the application of a procedure were make that allows the administration control from the strategic level until the operative one. Finally, with the results hurtled by the application of the procedure in the company, the hypothesis of outlined investigation was demonstrated
Descripción
Palabras clave
Investigaciones y Proyectos Hidráulicos (EIPH), Sistema Empresarial Cubano, Control de Gestión