IDEAS home Printed from https://ideas.repec.org/a/erv/observ/y2018i23903.html
   My bibliography  Save this article

Sistema de Balanced Scorecard como gestión de control para las empresas logísticas

Author

Listed:
  • Melissa Marina Herrera Calvache
  • Carolina Mercedes Pesántez Criollo
  • Carlos Iván Riofrío à lvarez

Abstract

Desde los años 90 según los creadores del Balanced Scorecard (BSC) Robert Kaplan y David Norton, indicaron que las estrategias de negocios que se aplican mediante objetivos claros, establecidos y relacionados entre sí, permitirán que la empresa posea optimización de recursos, ser competitivos y productivos frente a empresas, organizaciones que se encuentran ofertando la misma actividad comercial. El BSC puede evaluar, organizar y mejorar a través los Indicadores Claves de Rendimiento quienes se van adaptar y aplicar en la empresa haciéndola: eficaz, productiva, eficiente competitiva, aprovechando así las oportunidades que brinda el mundo empresarial. Las iniciativas de cambios deben involucrarse principalmente al personal, que labora en la empresa, quienes son los que se deben estar predispuestos a realizar cambios en los procesos que suelen realizar a diario con el fin de mejorar mediante esta herramienta de control.

Suggested Citation

  • Melissa Marina Herrera Calvache & Carolina Mercedes Pesántez Criollo & Carlos Iván Riofrío à lvarez, 2018. "Sistema de Balanced Scorecard como gestión de control para las empresas logísticas," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 239, january.
    • Handle: RePEc:erv:observ:y:2018:i:239:03
    as

    Download full text from publisher

    File URL: http://www.eumed.net/cursecon/ecolat/ec/2018/control-empresas-logisticas.html
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Sistema de Balanced Scorecard.;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:erv:observ:y:2018:i:239:03. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Lisette Villamizar (email available below). General contact details of provider: http://www.eumed.net/cursecon/ecolat/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.