文章基本信息

标题：El Balanced Scorecard en el área de Recursos Humanos: Caso Gerencia de Compensaciones de una empresa de alimentos
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作者：Martha Ríos Manrique ; Julián Ferrer Guerra ; Clara I. Muñoz Colomina 等
期刊名称：Cuadernos de Estudios Empresariales
印刷版ISSN：1131-6985
出版年度：2012
卷号：20
页码：145-176
语种：Spanish
出版社：Universidad Complutense de Madrid. Servicio de Publicaciones
摘要：Questioning financial relation between cost and profitably in Human Resources programs is a common issue for top management. Main problem arise from manager ignorance about this relation. Another problem is to know how to align HR programs with business objectives. Balance scorecard aids to clarify the relationship between financial ratios with organizational learning capabilities, operational process, and customer relations. In this way BSC could be implemented in human recourses area as a mean to support business strategy. This support comes from performance indicators related with corporate strategy. Human Resources programs could be “sell” in this way to top management as a better managerial system. In this paper we addressed a methodological propose to use balance scorecard in human resource management with orientation to strategic alignment.
关键词：Balance Scorecard;Human Resources Management;Corporate Strategy.;Cuadro de Mando Integral;Administración del recurso humano;Estrategia corporativa.