Diseño de un Cuadro de Mando Integral en la División DESOFT Ciego de Ávila.
Fecha
2012-07-24
Autores
Cordero Sadradín, Lisandra
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Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
La presente investigación tiene como propósito determinar los indicadores del Cuadro de Mando Integral, coherentes con la estrategia de la División DESOFT Ciego de Ávila que facilite el proceso de toma de decisiones en dicha instalación. Inicialmente es elaborado un marco conceptual que sustenta la investigación al analizar diferentes conceptos sobre la planeación estratégica, el Control de Gestión (CG), sus principales instrumentos así como los procedimientos para la confección del Cuadro de Mando Integral (CMI) y el análisis de sus diferentes perspectivas. Por otra parte se desarrollaron los pasos descritos en el procedimiento de Díaz (2011), adaptado a las condiciones de la empresa objeto de estudio, el cual incluye un diagnóstico de la organización que permitió conocer las particularidades de la empresa para luego determinar los factores claves de éxito así como la construcción del sistema de indicadores de Control de Gestión. Para el desarrollo de la investigación se utilizaron diferentes métodos y técnicas entre las que se destacan el análisis y síntesis de la información, consultas a especialistas, encuestas, entrevistas, observación directa, tormenta de ideas, trabajo en grupo entre otras. Con a la aplicación del CMI, la dirección de la empresa cuenta con una herramienta de trabajo que le permiten alinear objetivos y estrategias, así como tener un balance de indicadores de resultados e indicadores guías que se relacionan en un sistema causa-efecto.
This investigation has as a purpose to determine the Balanced Scorecard indicators coherent to the DESOFT Division strategy of Ciego de Avila that improves the process of tabing decisions in the aforementioned installation. Initially a conceptual frame was elaborated which supports the investigation when examining different concepts on the strategic planning, Gestion´s Control (GC), it´s main instruments as well as the procedures for the confection of the Balanced Scorecard and for the analysis of it´s different perspectives. On the other hand the steps described in the Díaz, 2011 procedure were carried out, adapted to the conditions of the object of study, which includes a diagnosis of the organization that allowed to know the particularities of the company and then to determine the bay factors to succeed as well as the construction of Gestion Control´s system of indicators. In order to develop this investigation different methods and techniques were carried out, among the most important we have the analysis and synthesis of the information, surveys interviews, direct observation, storm of ideas, work in group, etc. Thanks to the application of the Integral Panel Board´s, the management of the company possess a set if work tools which allows them to define the objectives and to align strategies, as well as having a balance of performance benchmarks and indicators guides related to cach other in a cause-effect system.
This investigation has as a purpose to determine the Balanced Scorecard indicators coherent to the DESOFT Division strategy of Ciego de Avila that improves the process of tabing decisions in the aforementioned installation. Initially a conceptual frame was elaborated which supports the investigation when examining different concepts on the strategic planning, Gestion´s Control (GC), it´s main instruments as well as the procedures for the confection of the Balanced Scorecard and for the analysis of it´s different perspectives. On the other hand the steps described in the Díaz, 2011 procedure were carried out, adapted to the conditions of the object of study, which includes a diagnosis of the organization that allowed to know the particularities of the company and then to determine the bay factors to succeed as well as the construction of Gestion Control´s system of indicators. In order to develop this investigation different methods and techniques were carried out, among the most important we have the analysis and synthesis of the information, surveys interviews, direct observation, storm of ideas, work in group, etc. Thanks to the application of the Integral Panel Board´s, the management of the company possess a set if work tools which allows them to define the objectives and to align strategies, as well as having a balance of performance benchmarks and indicators guides related to cach other in a cause-effect system.
Descripción
Palabras clave
Control de Gestión (CG), División DESOFT, Ciego de Ávila, Planeación Estratégica, Cuadro de Mando Integral