Estudio de la construcción de índices integrales para el apoyo al control de gestión empresarial
DOI:
https://doi.org/10.29019/enfoqueute.v2n1.9Abstract
Español:
El trabajo intenta una recopilación de los índices integrales realizados en Cuba como apoyo a la gestiónempresarial en los últimos años. Sobre la base del estudio de estos indicadores se concluye, sustentadaen la similitud de los enfoques empleados, con la elaboración de un procedimiento que sintetizalas experiencias de cerca de 30 indicadores; así como resume los métodos y herramientas empleadaspor los diversos autores en las distintas etapas, donde se aprecia una notable diversidad deenfoques en el abordaje de las investigaciones. Además, se brindan consideraciones acerca de la importanciade esta tendencia de gestión en nuestras condiciones actuales, a la vez que valoraciones deposibles mejoras a incorporar en la obtención de esta herramienta.
English:
This work intends to do a comprehensible compilation of integrated indexes created in Cuba the last years, as a supporting tool to organizations management systems. Based on the study of 30 indexes,authors reach to conclusions, sustained in similar attributes of the compiled approaches, the consequentdesign of a methodology that synthesizes the experiences of such tools together with the illustrationof methods and techniques employed in the different phases of the proposed methodologies.This analysis shows a considerable diversity of approaches used in the researches. Besides, the articleoffers considerations about the importance of this management practice in our particular environmentas well as suggestions to improve the design of those instruments.
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