The Balanced Scorecard as a strategic planning management tool, application example

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Hernán Octavio Arellano Diaz
Marco Antonio González Chávez
Ernesto Marcelo Bonilla Torres
Eduardo Xavier Centeno Parra

Abstract

Introduction: strategic planning is conceived with the desire of the organization to improve, to establish a guide for decision-making oriented to the fulfillment of objectives; to fulfill this purpose it is essential to have a methodology and tools for measurement and control; otherwise, only a document without real application will be available. Methodology: a compilation of theories and concepts, as well as events related to the historical background of planning and strategy underpin research. Results: The Research Center in Models and Management Systems Cimogsys as part of its research projects developed a computer tool, which based on the theory of the Balanced Scorecard allows to measure compliance with strategic planning. Conclusions: this document presents the configuration and application in an academic unit of an Ecuadorian university.

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How to Cite
Arellano Diaz, H. O., González Chávez, M. A., Bonilla Torres, E. M., & Centeno Parra, E. X. (2022). The Balanced Scorecard as a strategic planning management tool, application example. AlfaPublicaciones, 4(3.1), 461–481. https://doi.org/10.33262/ap.v4i3.1.271
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