Propuesta de indicadores que conforman el Cuadro de Mando integral en el Órgano de Atención para el Desarrollo Integral de la Montaña del Macizo Guamuhaya
Fecha
2012-07-23
Autores
Ortega García, Nurisleidis
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Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
La presente investigación tiene como propósito determinar los indicadores del CMI, coherentes a la estrategia del Órgano de Atención para el Desarrollo Integral de la Montaña del Macizo Guamuhaya (OADIM CITMA) que facilite la adopción de decisiones oportunas. Primeramente se realiza la fundamentación teórica, realizando un estudio bibliográfico del tema sobre la base de lo planteado por diferentes autores con anterioridad, quedando así elaborado un marco conceptual que sustenta la investigación al analizar diferentes conceptos sobre herramientas de control, la necesidad de su aplicación y finalmente el concepto de Cuadro de Mando Integral así como el análisis de sus diferentes perspectivas. Por otra parte se realizó un diagnóstico de la organización objeto de estudio que permitió conocer las particularidades de la empresa para luego en un último momento determinar los indicadores del Cuadro de Mando Integral. Para obtener toda la información se utilizaron diferentes técnicas investigativas tales como: encuestas, entrevistas, trabajo en grupo, entre otras.
The present investigation has as purpose to determine the indicators of The Balanced Scorecard, coherent to The Órgano de Atención para el Desarrollo Integral de la Montaña del Macizo Guamuhaya (OADIM CITMA) strategy and it tribute to facilitates the adoption of opportune decisions in this facilities Center. Firstly it is carried out the theoretical foundation, carrying out a theory study of the topic, on the base of that outlined previously by different authors, being this way elaborated a conceptual mark that sustains the investigation at analyze different concepts about control tools, the necessity of its application and finally the concept of The Balanced Scorecard as well as the analysis of different perspectives. On the other hand we was carried out a diagnosis of the organization object studied that allowed to know the particularities of the company it stops then in a last moment to determine The Balanced Scorecard using the steps described by Niven. To obtain all the information, we were used different technical investigative such as: interviews, work in group, and others.
The present investigation has as purpose to determine the indicators of The Balanced Scorecard, coherent to The Órgano de Atención para el Desarrollo Integral de la Montaña del Macizo Guamuhaya (OADIM CITMA) strategy and it tribute to facilitates the adoption of opportune decisions in this facilities Center. Firstly it is carried out the theoretical foundation, carrying out a theory study of the topic, on the base of that outlined previously by different authors, being this way elaborated a conceptual mark that sustains the investigation at analyze different concepts about control tools, the necessity of its application and finally the concept of The Balanced Scorecard as well as the analysis of different perspectives. On the other hand we was carried out a diagnosis of the organization object studied that allowed to know the particularities of the company it stops then in a last moment to determine The Balanced Scorecard using the steps described by Niven. To obtain all the information, we were used different technical investigative such as: interviews, work in group, and others.
Descripción
Palabras clave
Cuadro de Mando Integral, Control de Gestión, Diagnóstico Administrativo