balance scored Essay

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PREGUNTAS DE DESARROLLO DEL MÓDULO 17: UN SISTEMA DE
DE CONTROL DE GESTIÓN: EL BALANCED BUSINESS
SCORECARD.
PREGUNTA 1:
Nuevo modelo de control para soportar la organización del futuro: nuevos condicionantes competitivos y nueva estructura de los negocios
La estrategia se constituye en respuesta a la dinámica del propio entorno, lo que obliga muchas veces a las empresas a una readaptación conjunta de todos sus elementos y a evolucionar. De ahí la necesidad de instrumentos como el Balanced Scorecard que pueden emplearse como un buen apoyo de la gestión del cambio.
El BSC se fundamenta y elabora (tradicionalmente) en torno a cuatro perspectivas fundamentales: • Financiera: el EVA es una herramienta financiera que podría definirse …show more content…
El BSC es una herramienta para comunicar la estrategia a cada nivel de la organización
Elementos de un BSC.
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Misión, visión y valores

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Perspectivas

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Objetivos estratégicos

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Mapas estratégicos

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Indicadores y sus metas.

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Iniciativas Estratégicas.

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Responsables y Recursos

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Planes y Presupuestos

Fases:
1. Definir la Orientación Estratégica de la Organización
Esta fase se centra en la comprensión de los temas estratégicos de la organización, vinculados al marco general de las cuatro perspectivas. Cualquiera sea el caso, vale decir que para cada perspectiva, las conversaciones que se generan deben desembocar en estrategias distintivas, que sustentarán el futuro de la organización y serán la manifestación del pensamiento estratégico del equipo ejecutivo de la misma y de su alineación con los objetivos globales de la corporación u organización madre a la que pertenezcan.
Algunos elementos que pueden ser valiosos en esta fase son:
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