Balanced Scorecard: Key Tool for Strategic Learning and Strengthening in Business Organization (Cuadro de mando integral: herramienta clave para el aprendizaje estratégico y el …

Abstract:

The Balanced Scorecard has been conceived as a key tool in administrative management processes, becoming significant contributions for business organizations. The objective of the article was to analyze the intention of analyzing the perspectives, advantages and possible barriers that limit the success and/or applicability of this administrative tool, achieving through the theoretical bases to demonstrate the usefulness of this management tool, which today It constitutes a coherent instrument whose indicators determine the parameters for the management measurement. The research had a descriptive-explanatory character, with longitudinal design. A digital documentary analysis was applied. The results were analyzed using the Balanced Scorecard Usage Survey 2018 system. The study revealed that this tool is considered an important contribution to the organizational management, with a high satisfaction for its use, finally guidelines for new investigations are recommended analyzing the causes of bad practices in its design and implementation. Spanish Abstract: El Balanced Scorecard ha sido concebido como una herramienta clave en los procesos de gestión administrativa, convirtiéndose en contribuciones significativas para las organizaciones empresariales. El objetivo del artículo fue analizar la intención de analizar las perspectivas, ventajas y posibles barreras que limitan el éxito y/o aplicabilidad de esta herramienta administrativa, logrando a través de las bases teóricas demostrar la utilidad de esta herramienta de gestión, que hoy constituye Un instrumento coherente cuyos indicadores determinan los parámetros para la medición de …

Año de publicación:

2020

Keywords:

Fuente:

google