Gestión estratégica en la empresaun análisis de la evolución del enfoque del cuadro de mando.
- Sandoval Pérez, María Ángeles
- Comesaña Benavides, Fernando
- Bernal Turnes, Paloma
- Pindado García, Julio (coord.)
- Payne, Gregory (coord.)
Editorial: Escuela Superior de Gestión Comercial y Marketing, ESIC
ISBN: 978-84-7356-556-1
Any de publicació: 2008
Títol del volum: Ponencias
Volum: 1
Pàgines: 54
Congrés: Asociación Europea de Dirección y Economía de Empresa. Congreso Nacional (22. 2008. Salamanca)
Tipus: Aportació congrés
Resum
The Balanced Scorecard Approach was developed by Kaplan and Norton (1992, 1993) as an innovative approach to encourage and facilitate the integration of financial and non-financial measures into management in a fast-changing business environment. Their premise was that access to better information would allow managers to improve strategic performance in their organizations. Since then, a flood of interest in finding ways to give business users direct and timely access to relevant information has appeared and this emerging field, called Business Intelligence, is recognized by business leaders as a vital tool for helping organizations to achieve strategic objectives, optimize performance and improve decisions. In that context, Balanced Scorecard Approach has gained wide acceptance in both the academic, and in the business world, having been adopted in a large number of industries and organizations, including the private sector and public the sector, for-profit and non�forprofit enterprises. This paper describes the primary features of the Balanced Scorecard as a strategic management tool, paying atention to its developments, the issues that must be addressed in its implementation, as well, as the potential determinants influencing the successful application of this concept, especially in SMEs.