El Cuadro de Mando Integral como Herramienta de Eficiencia en la Gestión Empresarial

Managing implies administrating and allocating scarce resources efficiently. In part, the success or failure of any company, organisation or institution, public or private, is subject to the design, scope and degree of implementation of its competitive strategies. In a constantly evolving economic, social, technological and environmental context, the business premise seems to be focused on developing capacities to adapt and anticipate change. In the academic literature, we identify a clear consensus regarding this problem: corporate strategies tend to be innovative, but their deficit lies in the implementation and continuous evaluation of their results; this is where the correct definition of their objectives and indicators becomes relevant. Given this situation, this essay investigates the particular characteristics linked to the deficiencies in the execution of the strategies and proposes a bibliographic review of the management tool “Balanced Scorecard” as an alternative solution to the problem posed.