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

 

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書誌詳細
著者: Ortiz-García, Pedro Luis, Sánchez-Ruiz, José Guadalupe, Luna-Jiménez, Ana Laura
フォーマット: artículo original
状態:Versión publicada
出版日付:2025
その他の書誌記述: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.
国:Portal de Revistas UCR
機関:Universidad de Costa Rica
Repositorio:Portal de Revistas UCR
言語:Español
OAI Identifier:oai:portal.revistas.ucr.ac.cr:article/2588
オンライン・アクセス:https://revistas.ucr.ac.cr/index.php/reconomicas/article/view/2588
キーワード: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 clave de desempeño
Micros y pequeñas empresas