Implementación del cuadro de mando integral en la empresa Estrategias y Mercado S.A.

Abstract

The organization environment has changed drastically, it has become significantly more complex and competitive, therefore organizations must be prepared to face constant market changes; Consequently, several tools have emerged at the managerial level, whose purpose is to support decision-making, which allows achieving positions for success. In this sense, there is the Balanced Scorecard, which is based on four perspectives; Financial, Customer, Internal processes, Training and Growth. This is the subject under which this investigation is framed. Whose main objective is to propose an implementation of the Balanced Scorecard in the company Estrategias y Mercado S.A as an administrative control tool for the optimization of the Management, formulation and strategic execution. Methodologically it is a feasible project based on a descriptive field research with documentary support, whose population was made up of those in charge of each department of General Management, Human Talent, Purchasing, Warehouse, Commercial, Payroll, Promotion & Sales (IPV), Administration, Operations, Accounting, Supervision and Control. Direct and indirect observation was used, as well as the application of an instrument represented by a questionnaire. From the analysis carried out, it can be concluded that the company has organized itself superficially, ceasing to create key departments according to the complexity of their functions and procedures, with a low-valued job description, with the absence of rules and procedures that support the work. from the workers. In order to develop the proposal, it was necessary to go through a series of stages, identify management control techniques, identify the operational characteristics of the company under study, determine areas and processes to define the main indicators and determine the current operational management. To this end, a Management Indicators model was proposed based on the guidelines of the Balanced Scorecard, in order to direct the organization to strategically control its operations even more, an application that will support navigation towards a safer competitive success in pro of an adequate management of administrative control of the Management.