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La auditoría de gestión y la perspectiva financiera del Cuadro de Mando Integral Management Audit and Financial Expectations for the Balanced Scorecard
| Content Provider | Semantic Scholar |
|---|---|
| Author | Chacón, Adalberto Quintero Elías, Rafael Fernández |
| Copyright Year | 2018 |
| Abstract | En las condiciones economicas actuales, las empresas estan obligadas al mejoramiento de su gestion con el objetivo de aumentar la capacidad de innovacion y de adaptacion a diversas transformaciones para lograr el adecuado cumplimiento de sus metas o propositos. El Cuadro de Mando Integral constituye una herramienta que permite este cometido y el control del desarrollo empresarial mas alla del ambito financiero. En el presente articulo se estudia el impacto de su vinculacion con la auditoria de gestion ya que fortalece la regulacion de la gestion de las empresas y le otorga mayor valor. Palabras clave: estrategia, gestion, indicadores. Abstract In today’s economic conditions, companies are obliged to improve their management with the aim of enhancing their innovative capacity and ability to adapt to changes, so they are better able to achieve their goals. The Balanced Scorecard is a tool suitable for this, and allows business development to be monitored beyond the financial sphere. In this paper, it is examined what effect the connection of the Balanced Scorecard with management audit has, because the latter contributes to controlling business management and attaches much more importance to it. Keywords: Strategy, Management, Indicators. |
| Starting Page | 1 |
| Ending Page | 20 |
| Page Count | 20 |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | http://scielo.sld.cu/pdf/cofin/v11n2/cofin01217.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
