La matriz OVAR. Herramienta para la implementación y el control estratégico. // The ovar matrix. Tool for the implementation and the strategic control.

Authors

  • M. E. Albert Díaz Centro de Estudios de Técnicas de Dirección (CETDIR), Facultad de Ingeniería Industrial, Instituto Superior Politécnico José Antonio Echeverría (ISPJAE). Calle 116 s/n, CUJAE, Marianao 15, Ciudad de la Habana, Cuba.
  • M. Hernández Torres Centro de Estudios de Técnicas de Dirección (CETDIR), Facultad de Ingeniería Industrial, Instituto Superior Politécnico José Antonio Echeverría (ISPJAE). Calle 116 s/n, CUJAE, Marianao 15, Ciudad de la Habana, Cuba.

Abstract

En este artículo se presenta a la matriz OVAR como una herramienta de control de gestión táctica operativa, que
combinada con el Cuadro de Mando Integral (CMI) contribuye a la implementación y control de las estrategias, y a la
integración del sistema de decisiones estratégicas, tácticas y operativas y propiciando la participación real del hombre en el
proceso de toma de decisiones.


Palabras claves: Control de gestión.

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Abstract
In this article the matrix OVAR is presented as a control tool of operative tactical administration, that combined with the
Balanced Scorecard contributes to the implementation and control of strategies, and to the integration of strategic system,
tactical and operative decisions and propitiating the man's real participation in the process of taking decisions.


Key words: Management Control.

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How to Cite

1.
Albert Díaz ME, Hernández Torres M. La matriz OVAR. Herramienta para la implementación y el control estratégico. // The ovar matrix. Tool for the implementation and the strategic control. Ing. Mec. [Internet]. 2006 Jan. 2 [cited 2025 Sep. 13];9(1):47-50. Available from: https://ingenieriamecanica.cujae.edu.cu/index.php/revistaim/article/view/148

Issue

Vol. 9 No. 1 (2006): january-april

Section

Original article

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