Integration of management control tools. Analysis of a case study


  • Raúl Comas Rodríguez Universidad Técnica de Ambato
  • Dianelys Nogueira Rivera Universidad de Matanzas
  • Félix Romero Bartutis Universidad de Sancti Spíritus
  • Marisdany Lumpuy Rodríguez Universidad de Sancti Spíritus



strategy, management control, balanced scorecard, process, strategic alignment


The objective of this article is to design and to implement a procedure that integrates management control tools focusing on process, to improve the efficiency and the efficacy. It was carried out an experimental study where is defined a procedure, based in the Balanced Scorecard, which integrates the process management into the strategic planning and their evaluation. As results of this work, we define the key factors of success associated with the four perspectives of the Balanced Scorecard that are linked through the cause-effect relations obtaining the strategic map that allows visualizing and communicating the enterprise strategy. The indicators evaluate the key factor of success, integrating the process with the assistance of a software. The implementation of the procedure in a commercialization enterprise contributed to integrate the process definition into the strategic planning. The alignment was evaluated and the efficiency and efficacy indicators improved the company´s performance.



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How to Cite

Comas Rodríguez, R., Nogueira Rivera, D., Romero Bartutis, F., & Lumpuy Rodríguez, M. (2015). Integration of management control tools. Analysis of a case study. Enfoque UTE, 6(3), pp. 1 - 19.