Publication: El despliegue de la estrategia a través de los indicadores de rendimiento, en el sector de la automoción
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Date
2004
Authors
Prieto Moreno, María Begoña ; Santidrián Arroyo, Alicia
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Publisher
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DOI
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info:eu-repo/semantics/article
Description
Abstract
La tendencia que observamos, para explicar la introducción de nuevos procedimientos de gestión -o tal
vez vinos nuevos en odres viejos- en la última década, viene dada precisamente por la implantación de
técnicas que compatibilizan y complementan la perspectiva que en este trabajo presentamos para los sistemas
de información para la gestión: actúan como importantes herramientas a la hora de transferir
información a los individuos con capacidad de decisión, o dicha capacidad a los individuos con información,
y como instrumentos de control que miden la actuación y regulan el sistema de incentivos. Entre las
técnicas más recurrentes, que asumen dicho papel, se encuentran los sistemas de medición del rendimiento,
constituyendo un valioso medio para la desagregación y comunicación de la estrategia empresarial y
de los objetivos que de ella se desprenden. Este papel de los sistemas de información para la gestión es
el que las autoras del trabajo pretenden contrastar mediante la metodología de análisis de casos.
Palabras clave: sistemas de medición del rendimiento, sector de automoción
The trend we observe to explain the introduction of new management procedures -or perhaps new wines in old bottles- in the last decade is precisely the result of the implementation of techniques which both make compatible and complement the perspective we use in this paper for management information systems: they act as important tools for the transfer of information to individuals with decision rights, or of these rights to individuals with information, and as control instruments which measure performance and regulate the incentives system. Amongst the most commonly used techniques which fulfil this role are performance measurement systems, a valuable way in which to breakdown and communicate the firm's strategy and objectives. The authors of this paper try to test this role played by performance measurement systems by means of case analysis.
The trend we observe to explain the introduction of new management procedures -or perhaps new wines in old bottles- in the last decade is precisely the result of the implementation of techniques which both make compatible and complement the perspective we use in this paper for management information systems: they act as important tools for the transfer of information to individuals with decision rights, or of these rights to individuals with information, and as control instruments which measure performance and regulate the incentives system. Amongst the most commonly used techniques which fulfil this role are performance measurement systems, a valuable way in which to breakdown and communicate the firm's strategy and objectives. The authors of this paper try to test this role played by performance measurement systems by means of case analysis.
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