El cuadro de mando como herramienta para el control de gestiónel estudio de un caso

  1. Escobar Rodríguez, Tomás
Zeitschrift:
Revista española de financiación y contabilidad

ISSN: 0210-2412

Datum der Publikation: 2002

Nummer: 113

Seiten: 905-940

Art: Artikel

DOI: 10.1080/02102412.2002.10779466 DIALNET GOOGLE SCHOLAR

Andere Publikationen in: Revista española de financiación y contabilidad

Zusammenfassung

The processes of evolution, in the last decades, in both companies and envirnment¿ characteristics, point out some limitations in traditional management control systems because of they do not provide relevant infromcion to support decisional processes. In this respect, the concept of management control requires a much broader interpretation than the established one for Anthony in 1965. On the one hand, the increase in the number of variables that has to be controlled and, on the other hand, the development of tools that make easier both the obtaining of relevant information and its channelling towards the user; require a redefinition of management control systems to adapt them to new conditions in which decision makers should carry out their work. In this paper; we present a case study in which a balanced scorecard has been designed and developed. Then, we analyze some advantages and limitations of this kind of management control systems relating to this case.

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Fuente de los datos: Dialnet