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Prioridades competitivas y sistemas de información en la empresa manufacturera española del siglo XVIII: análisis de un caso

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  • Álvarez, María José
  • Gutiérrez, Fernando
  • Romero, Domi

Abstract

A lo largo de esta década, investigadores pertenecientes a diversas áreas de especialización han sugerido la importancia de diseñar un modelo integrado de indicadores del rendimiento de las innovaciones tecnológicas, similar al conocido Balanced Scorecard (Kaplan y Norton, 1992), que pudiera complementar, cuando no sustituir, al actual modelo imperante; éste descansa, principalmente, en indicadores financieros y variables macroeconómicas, no siempre fácilmente interpretables por las empresas adoptantes de las innovaciones. El nuevo marco conceptual de referencia, según se sugiere en la literatura, debería buscar el alineamiento entre los objetivos estratégicos empresariales, relacionados directamente con sus prioridades competitivas, y los parámetros de medición del cumplimiento de dichos objetivos y prioridades. En dicho marco, la información utilizada por los sistemas de contabilidad para la toma de decisión, o contabilidad estratégica, se ha mostrado particularmente útil, tal y como se desprende de los resultados de diferentes trabajos empíricos recientes. El objetivo de este artículo es poner de manifiesto que la utilización de estos sistemas de información integradores no constituye, necesariamente, una novedad en todos sus aspectos (en contra de 10 señalado por Atkinson et al., 1997, entre otros), como demuestra el análisis del sistema de información para la dirección empleado en el siglo XVIII en la Real Fábrica de Tabacos de Sevilla, la mayor planta manufacturera europea en aquel momento. A lo largo de este artículo iremos describiendo, a partir de la información archivística existente, cómo la estrategia empresarial establecida para esta organización condicionó el diseño, seguimiento y control de sus procesos productivos y cómo se buscó el alineamiento entre la estrategia de la empresa, la estrategia de operaciones y el sistema de información para lograr la consecución de una rentabilidad sostenida.

Suggested Citation

  • Álvarez, María José & Gutiérrez, Fernando & Romero, Domi, 1999. "Prioridades competitivas y sistemas de información en la empresa manufacturera española del siglo XVIII: análisis de un caso," DEE - Documentos de Trabajo. Economía de la Empresa. DB 6315, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa.
    • Handle: RePEc:cte:dbrepe:6315
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    References listed on IDEAS

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