Design of a balanced scorecard for a service microenterprise in Tenosique, Tabasco, México: a case study
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| Autors: | , , |
|---|---|
| Format: | artículo original |
| Estat: | Versión publicada |
| Data de publicació: | 2025 |
| Descripció: | 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. |
| Pais: | Portal de Revistas UCR |
| Institution: | Universidad de Costa Rica |
| Repositorio: | Portal de Revistas UCR |
| Idioma: | Español |
| OAI Identifier: | oai:portal.revistas.ucr.ac.cr:article/2588 |
| Accés en línia: | https://revistas.ucr.ac.cr/index.php/reconomicas/article/view/2588 |
| Paraula clau: | 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 |