Design and implementation of a balanced scorecard in a colombian company
This article presents the design and implementation of a Balanced Scorecard (BSC) in a medium-sized company in Colombia, providing synthetic indicators for objectives, perspectives and business strategies through key performance indicators (KPIs) and a hierarchical weighting method. The BSC combines...
- Autores:
- Tipo de recurso:
- Fecha de publicación:
- 2017
- Institución:
- Universidad Tecnológica de Bolívar
- Repositorio:
- Repositorio Institucional UTB
- Idioma:
- eng
- OAI Identifier:
- oai:repositorio.utb.edu.co:20.500.12585/8963
- Acceso en línea:
- https://hdl.handle.net/20.500.12585/8963
- Palabra clave:
- Balanced scorecard
Performance measurement
SMEs
Strategy
- Rights
- restrictedAccess
- License
- http://creativecommons.org/licenses/by-nc-nd/4.0/
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Design and implementation of a balanced scorecard in a colombian company |
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Design and implementation of a balanced scorecard in a colombian company |
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Design and implementation of a balanced scorecard in a colombian company Balanced scorecard Performance measurement SMEs Strategy |
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Design and implementation of a balanced scorecard in a colombian company |
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Design and implementation of a balanced scorecard in a colombian company |
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Design and implementation of a balanced scorecard in a colombian company |
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Design and implementation of a balanced scorecard in a colombian company |
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Design and implementation of a balanced scorecard in a colombian company |
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Balanced scorecard Performance measurement SMEs Strategy |
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Balanced scorecard Performance measurement SMEs Strategy |
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This article presents the design and implementation of a Balanced Scorecard (BSC) in a medium-sized company in Colombia, providing synthetic indicators for objectives, perspectives and business strategies through key performance indicators (KPIs) and a hierarchical weighting method. The BSC combines the subjectivity in assigning weights to KPIs, objectives and perspectives, with the objectivity in the quantitative method of normalization and aggregation of indicators, facilitating SMEs monitoring the achievement of goals, support decision-making and implement action plans to achieve business goals. © 2017. |
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2017 |
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2017 |
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Universidad Tecnológica de Bolívar |
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Espacios; Vol. 38, Núm. 31 07981015 Universidad Tecnológica de Bolívar Repositorio UTB 57206782738 57194764844 57194775613 |
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eng |
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2020-03-26T16:32:40Z2020-03-26T16:32:40Z2017Espacios; Vol. 38, Núm. 3107981015https://hdl.handle.net/20.500.12585/8963Universidad Tecnológica de BolívarRepositorio UTB572067827385719476484457194775613This article presents the design and implementation of a Balanced Scorecard (BSC) in a medium-sized company in Colombia, providing synthetic indicators for objectives, perspectives and business strategies through key performance indicators (KPIs) and a hierarchical weighting method. The BSC combines the subjectivity in assigning weights to KPIs, objectives and perspectives, with the objectivity in the quantitative method of normalization and aggregation of indicators, facilitating SMEs monitoring the achievement of goals, support decision-making and implement action plans to achieve business goals. © 2017.Recurso electrónicoapplication/pdfengRevista Espacioshttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/restrictedAccessAtribución-NoComercial 4.0 Internacionalhttp://purl.org/coar/access_right/c_16echttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85022016291&partnerID=40&md5=6fb095a3738bb2ae5a929bf28f5be971Design and implementation of a balanced scorecard in a colombian companyinfo:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtículohttp://purl.org/coar/version/c_970fb48d4fbd8a85http://purl.org/coar/resource_type/c_2df8fbb1Balanced scorecardPerformance measurementSMEsStrategyCano A.J.Vergara J.J.Puerta A.F.Aidemark, L., Cooperation and Competition: Balanced Scorecard and Hospital Privatization (2010) International Journal of Health Care Quality Assurance, 23 (8), pp. 730-748Ayvaz, E., Pehlivanlt, D., The use of time driven activity based costing and Analytic hierarchy process method in the Balanced Scorecard Implementation (2011) International Journal of Business and Management, 6 (3), pp. 146-158Bento, A., Bento, R., White, L.F., Strategic Performance Management Systems: Impact on Business Results (2014) Journal of Computer Information Systems, 54 (3), pp. 25-33Coe, N., Letza, S., Two decades of the balanced scorecard: A review of developments (2014) Poznan University of Economics Review, 14 (1), pp. 63-75Gao, T., Gurd, B., Meeting the Challenge in Performance Management: the diffusion and implementation of the Balanced Scorecard in Chinese Hospitals (2015) Health Policy and Planning, 30 (2), pp. 234-241Kaplan, R., Norton, D., (2004) Strategy Maps: Converting Intangible Assets into Tangible Outcomes, , Boston: Harvard Business School PublishingKaplan, R.S., Norton, D.P., Rugelsjoen, B., Managing alliances with the balanced scorecard (2010) Harvard Business Review, 88 (1-2), pp. 114-120Korontai, J.N., Carpejani, G., Correia, A.M.M., Freitas, W.A., Veiga, C.P., Duclós, L.C., Proposta de indicadores de desempenho para a incubadora tecnológica do Instituto de Tecnologia do Paraná / Brasil (2016) Revista Espacios, 37 (2), p. 20. , http://www.revistaespacios.com/a16v37n02/16370221.htmlLin, Z., Yu, Z., Zhang, L., Performance Outcomes of Balanced Scorecard application in Hospital Administration in China (2014) China Economic Review, 30, pp. 1-15Machado, M.C.V., Balanced Scorecard: an empirical study of small and medium size enterprises (2013) Revista Brasileira de Gestão de Negocios, 15 (46), pp. 129-148Martello, M., Watson, J., Fischer, M., Implementing a Balanced Scorecard in a Not-for-profit Organization (2008) Journal of Business and Economics Research, 6 (9), pp. 67-80Mendes, P., Santos, A.C., Perna, F., Teixeira, M.R., The balanced scorecard as an integrated model applied to the Portuguese public service: A case study in the waste sector (2012) Journal of Cleaner Production, 24, pp. 20-29Millan, E., Torrealba, A., Ortiz, M., Formulación de Indicadores de Gestión como herramienta de desarrollo empresarial, Para la empresa de transporte, Inversiones Los Chabalos (2015) C. A. Revista Espacios, 36 (17), p. 21. , http://www.revistaespacios.com/a15v36n17/15361722.htmlNeely, A., Mills, J., Platts, K., Richards, H., Gregory, M., Bourne, M., Kennerley, M., Performance measurement system design: developing and testing a process-based approach (2000) International Journal of Operations and Production Management, 20 (10), pp. 1119-1145Ortiz, M., Cortez, E.A., Cuadro de mando integral automatizado como modelo en la medición y el control de las estrategias formuladas por la empresa Transporte Avea, C. A (2013) Revista Espacios, 34 (3), p. 12. , http://www.revistaespacios.com/a13v34n03/13340312.htmlPapalexandris, A., Ioannou, G., Prastacos, G., Implementing the Balanced Scorecard in Greece: a Software Firm's experience (2004) Long Range Planning, 37 (4), pp. 351-366Pessoa, M.B.D., Proposta de uma metodologia inovadora utilizando-se de Mapeamento Cognitivo e Balanced Scorecard: um estudo de caso em uma microempresa (2015) Revista Espacios, 36 (11), p. 10. , http://www.revistaespacios.com/a15v36n11/15361110.htmlRodrigues, P., Aibar, B., Lima, L., Determinant Factors of the Implementation of the Balanced Scorecard in Portugal: empirical evidence in public and private organizations (2014) Review of Business Management, 16 (51), pp. 199-222http://purl.org/coar/resource_type/c_6501THUMBNAILMiniProdInv.pngMiniProdInv.pngimage/png23941https://repositorio.utb.edu.co/bitstream/20.500.12585/8963/1/MiniProdInv.png0cb0f101a8d16897fb46fc914d3d7043MD5120.500.12585/8963oai:repositorio.utb.edu.co:20.500.12585/89632021-02-02 14:49:58.235Repositorio Institucional UTBrepositorioutb@utb.edu.co |