文章基本信息

标题：Integration of management control tools. Analysis of a case study
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作者：Raúl Comas Rodríguez, Dianelys Nogueira Rivera, Félix Romero Bartutis, Marisdany Lumpuy Rodríguez
期刊名称：Enfoque UTE
印刷版ISSN：1390-9363
电子版ISSN：1390-6542
出版年度：2015
期号：5249
页码：1-19
出版社：Universidad Tecnológica Equinoccial
摘要：The objective of this article is to design and to implement a procedure that integrates management control tools focusing on process, to improve the efficiency and the efficacy. It was carried out an experimental study where is defined a procedure, based in the Balanced Scorecard, which integrates the process management into the strategic planning and their evaluation. As results of this work, we define the key factors of success associated with the four perspectives of the Balanced Scorecard that are linked through the cause-effect relations obtaining the strategic map that allows visualizing and communicating the enterprise strategy. The indicators evaluate the key factor of success, integrating the process with the assistance of a software. The implementation of the procedure in a commercialization enterprise contributed to integrate the process definition into the strategic planning. The alignment was evaluated and the efficiency and efficacy indicators improved the company´s performance.