Tablero comando

The work that we are presenting arises within the framework from a much wider project that we are carrying out about design and implantation of the Balanced Scorecard (BSC) in the sanitary management and that, on this occasion, takes shape in the existing problems about the scope of the perspe...

Descripción completa

Detalles Bibliográficos
Autor principal: Tapia, Gustavo
Formato: Working Paper
Lenguaje:Español
Publicado: Universidad de Belgrano - Fascículos - Carrera de Licenciatura en Administración - Carrera de Contador Público 2014
Materias:
Acceso en línea:http://repositorio.ub.edu.ar/handle/123456789/3122
Aporte de:Repositorio Institucional - Universidad de Belgrano (UB) de Universidad de Belgrano Ver origen
Descripción
Sumario:The work that we are presenting arises within the framework from a much wider project that we are carrying out about design and implantation of the Balanced Scorecard (BSC) in the sanitary management and that, on this occasion, takes shape in the existing problems about the scope of the perspectives in hospital organizations. To do this, from a brief introduction to the BSC based on the theoretical approach of this precursors, Kaplan and Norton, we reflect about its evolution from the traditional Scorecard and we are going to try to delimit the fundamental differences that, in our opinion, canbe significant, with the objective to contrast the criticisms that it have arisen form different positioning that question the flexibility of this model in the management of the socio-economic units. With this approach, and within the field of sanitary organizations, weput forward a generic proposal about the nature, number and preference of the different perspectives to consider in the design of BSC, with a strategic and integrating orientation.