El Cuadro de Mando Integral para la implementación y el control estratégico. Experiencias. // The Balanced Scorecard for the implementation and the strategic control.

Authors

  • M. E. Albert Díaz Instituto Superior Politécnico José Antonio Echeverría (ISPJAE), Facultad de Ingeniería Industrial, Centro de Estudios de Técnicas de Dirección (CETDIR). Tel: 2663533, 2607585
  • M. Hernández Torres Instituto Superior Politécnico José Antonio Echeverría (ISPJAE), Facultad de Ingeniería Industrial, Centro de Estudios de Técnicas de Dirección (CETDIR). Tel: 2663533, 2607585

Abstract

En este artículo se muestra el Cuadro de Mando Integral como una herramienta para la implementación y control
estratégico, pero se plantea que por si sola no es suficiente para el logro de la participación real de los trabajadores en el
proceso de toma de decisiones para el alcance de la visión.


Palabras claves: Control de gestión.

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Abstract.
In this article the Balanced Scorecard is shown as a tool for the implementation and strategic control in the decisions, it is
stated that only by this mean is not enough for the achievement of the real participation of workers in the process of taking
decisions to reach the vision.


Key words: Management control.

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How to Cite

1.
E. Albert Díaz M, Hernández Torres M. El Cuadro de Mando Integral para la implementación y el control estratégico. Experiencias. // The Balanced Scorecard for the implementation and the strategic control. Ing. Mec. [Internet]. 2004 Sep. 1 [cited 2025 Sep. 13];7(3):59-63. Available from: https://ingenieriamecanica.cujae.edu.cu/index.php/revistaim/article/view/232

Issue

Vol. 7 No. 3 (2004): september-december

Section

Original article

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