Design of a balanced scorecard for a service microenterprise in Tenosique, Tabasco, México: a case study

 

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Bibliografiske detaljer
Autores: Ortiz García, Pedro Luis, Sánchez Ruiz, José Guadalupe, Luna Jiménez, Ana Laura
Format: artículo original
Status:Versión publicada
Fecha de Publicación:2025
Beskrivelse:The balanced scorecard is a management control system that encompasses key performance indicators organized into four main perspectives: financial, process, customer, and learning and growth. The micro-food business under study needs to make substantial improvements in its daily operations and management to adapt to changes and ensure its continued growth. Based on a review of the literature and the data collected, a method for designing a balanced scorecard is proposed. It is concluded that the effectiveness of this method's design in a company of this nature is determined by its management experience, commitment, and use of human and financial resources.
País:Portal de Revistas UCR
Institution:Universidad de Costa Rica
Repositorio:Portal de Revistas UCR
Sprog:Español
OAI Identifier:oai:portal.revistas.ucr.ac.cr:article/2588
Online adgang:https://revistas.ucr.ac.cr/index.php/reconomicas/article/view/2588
Palabra clave:BALANCED SCORECARD (BSC) MODEL
CONTROL MANAGEMENT
KEY PERFORMANCE INDICATORS
SMALL- AND MEDIUM-SIZED COMPANIES
M13
M14
M19
M40
CUADRO DE MANDO INTEGRAL
CONTROL DE GESTIÓN
INDICADORES DE CLAVE DE DESEMPEÑO
MICROS Y PEQUEÑAS EMPRESAS