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...

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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
id I36-R142-123456789-3122
record_format dspace
spelling I36-R142-123456789-31222016-11-30T15:49:22Z Tablero comando Tapia, Gustavo Economía Finanzas Contabilidad Cuadro de Mando Integral Control de Gestión Economy Finance Accounting Control Panel Management Control 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. El trabajo que presentamos surge en el marco de un proyecto mucho más amplio que estamos realizando acerca del diseño e implantación del Cuadro de Mando Integral (CMI) en la gestión sanitaria y que, en esta ocasión, se concreta en la problemática existente acerca de la delimitación de las perspectivas en las entidades hospitalarias. Para ello, a partir de una breve introducción al CMI fundamentada en los planteamientos teóricos de sus precursores Kaplan y Norton, reflexionamos acerca de su evolución a partir del Cuadro de Mando (CM) tradicional y tratamos de delimitar las diferencias fundamentales que, en nuestra opinión, pueden ser significativas, con el objetivo de contrastar las críticas que han surgido desde distintos posicionamientos que cuestionan la versatilidad de este modelo en la gestión de las unidades socio-económicas. Con este enfoque, y ya dentro del ámbito de las organizaciones sanitarias, realizamos una propuesta genérica acerca de la naturaleza, número y prelación de las distintas perspectivas a considerar en el diseño de un CMI, con una orientación estratégica e integradora. 2014-08-15T17:41:09Z 2014-08-15T17:41:09Z 2014-08-15 Working Paper http://repositorio.ub.edu.ar/handle/123456789/3122 es Universidad de Belgrano, Buenos Aires, Argentina;Administración Financiera ; No. 2 Universidad de Belgrano - Fascículos - Carrera de Licenciatura en Administración - Carrera de Contador Público
institution Universidad de Belgrano
institution_str I-36
repository_str R-142
collection Repositorio Institucional - Universidad de Belgrano (UB)
language Español
topic Economía
Finanzas
Contabilidad
Cuadro de Mando Integral
Control de Gestión
Economy
Finance
Accounting
Control Panel
Management Control
spellingShingle Economía
Finanzas
Contabilidad
Cuadro de Mando Integral
Control de Gestión
Economy
Finance
Accounting
Control Panel
Management Control
Tapia, Gustavo
Tablero comando
topic_facet Economía
Finanzas
Contabilidad
Cuadro de Mando Integral
Control de Gestión
Economy
Finance
Accounting
Control Panel
Management Control
description 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.
format Working Paper
author Tapia, Gustavo
author_facet Tapia, Gustavo
author_sort Tapia, Gustavo
title Tablero comando
title_short Tablero comando
title_full Tablero comando
title_fullStr Tablero comando
title_full_unstemmed Tablero comando
title_sort tablero comando
publisher Universidad de Belgrano - Fascículos - Carrera de Licenciatura en Administración - Carrera de Contador Público
publishDate 2014
url http://repositorio.ub.edu.ar/handle/123456789/3122
work_keys_str_mv AT tapiagustavo tablerocomando
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