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Simulador de vuelo ejecutivo como medio de aprendizaje en la planeación de recursos de nuevas empresas bajo el enfoque del marcador balanceado

Author

Listed:
  • Daniela Vidal Flores

    (Twentieth Century Fox Home Entertainment, Ciudad de México, México)

  • Rogerio Domenge Muñoz

    (Instituto Tecnológico Autónomo de México, Ciudad de México, México)

Abstract

Una deficiente planeación estratégica en las empresas de nueva creación ha generado muchas veces que las decisiones iniciales de los emprendedores no hayan sido las adecuadas y que, a la larga, las consecuencias se vean reflejadas en el fracaso de muchos nuevos negocios. El presente artículo tiene como objetivo proponer un simulador de vuelo ejecutivo que permita identificar y evaluar distintas estrategias de desarrollo de recursos de una nueva empresa manufacturera bajo las cuatro perspectivas del marcador balanceado, sensibilizando al usuario en el impacto que estas tendrían en los principales indicadores de desempeño. El simulador está diseñado utilizando el enfoque de dinámica de sistemas, para ser utilizado didácticamente en programas de maestría en administración, emprendedores o de desarrollo ejecutivo.

Suggested Citation

  • Daniela Vidal Flores & Rogerio Domenge Muñoz, 2017. "Simulador de vuelo ejecutivo como medio de aprendizaje en la planeación de recursos de nuevas empresas bajo el enfoque del marcador balanceado," Contaduría y Administración, Accounting and Management, vol. 62(2), pages 24-25, Abril-Jun.
  • Handle: RePEc:nax:conyad:v:62:y:2017:i:2:p:24-25
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    References listed on IDEAS

    as
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    More about this item

    Keywords

    Simulador de vuelo ejecutivo; Emprendedores; Análisis de escenarios; Desarrollo de recursos; Marcador balanceado; Dinámica de sistemas;
    All these keywords.

    JEL classification:

    • C63 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Computational Techniques
    • G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies
    • L26 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Entrepreneurship
    • M13 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - New Firms; Startups

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