Design and Implementation of the Balanced Scorecard (BSC) to Improve Business Management in a Lima-based Company that Manufactures Ink for the Graphic Sector

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This article presents the research conducted in a small-size Peruvian enterprise with economic, financial and sustainability problems. The balanced scorecard (BSC) was designed and implemented in the company under study as a new business management model. To this end, an internal and external analys...

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Detalles Bibliográficos
Autor: Peralta Loayza, Hector
Formato: artículo
Fecha de Publicación:2022
Institución:Universidad Nacional Mayor de San Marcos
Repositorio:Revistas - Universidad Nacional Mayor de San Marcos
Lenguaje:español
inglés
OAI Identifier:oai:ojs.csi.unmsm:article/18942
Enlace del recurso:https://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/18942
Nivel de acceso:acceso abierto
Materia:Balanced Scorecard
business management
sales
profitability
cuadro de mando integral
gestión empresarial
ventas
rentabilidad
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spelling Design and Implementation of the Balanced Scorecard (BSC) to Improve Business Management in a Lima-based Company that Manufactures Ink for the Graphic SectorDiseño e implementación del cuadro de mando integral (CMI) para mejorar la gestión empresarial en una empresa de fabricación de tintas para el sector gráfico ubicada en la ciudad de LimaPeralta Loayza, HectorPeralta Loayza, HectorBalanced Scorecardbusiness managementsalesprofitabilitycuadro de mando integralgestión empresarialventasrentabilidadThis article presents the research conducted in a small-size Peruvian enterprise with economic, financial and sustainability problems. The balanced scorecard (BSC) was designed and implemented in the company under study as a new business management model. To this end, an internal and external analysis of the company was carried out; the vision, values, objectives and strategic indicators were established; and the owners and collaborators were involved in the implementation of the strategic initiatives. The results obtained from the design and implementation of the BSC showed that sales increased and the profit margin improved compared to the same period of the previous year.En el presente artículo se da a conocer la investigación realizada en una pequeña empresa peruana con problemas económicos, financieros y de sostenibilidad. Se diseñó e implementó el cuadro de mando integral (CMI) en la empresa en estudio como nuevo modelo de gestión empresarial. Para ello, se realizó un análisis interno y externo de la empresa; se establecieron la visión, los valores, los objetivos y los indicadores estratégicos; y se contó con el compromiso de los dueños y colaboradores en el despliegue de las iniciativas estratégicas. Los resultados obtenidos por el diseño y la implementación del CMI demostraron que las ventas crecieron y el margen de utilidad mejoraron en comparación con el año anterior.Facultad de Ingeniería Industrial, Universidad Nacional Mayor de San Marcos2022-01-12info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/htmlaudio/mpegaudio/mpeghttps://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/1894210.15381/idata.v24i2.18942Industrial Data; Vol. 24 No. 2 (2021); 53-78Industrial Data; Vol. 24 Núm. 2 (2021); 53-781810-99931560-9146reponame:Revistas - Universidad Nacional Mayor de San Marcosinstname:Universidad Nacional Mayor de San Marcosinstacron:UNMSMspaenghttps://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/18942/17693https://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/18942/17694https://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/18942/17695https://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/18942/17696Derechos de autor 2021 Hector Peralta Loayzahttps://creativecommons.org/licenses/by/4.0/deed.es_ESinfo:eu-repo/semantics/openAccessoai:ojs.csi.unmsm:article/189422022-01-12T10:34:50Z
dc.title.none.fl_str_mv Design and Implementation of the Balanced Scorecard (BSC) to Improve Business Management in a Lima-based Company that Manufactures Ink for the Graphic Sector
Diseño e implementación del cuadro de mando integral (CMI) para mejorar la gestión empresarial en una empresa de fabricación de tintas para el sector gráfico ubicada en la ciudad de Lima
title Design and Implementation of the Balanced Scorecard (BSC) to Improve Business Management in a Lima-based Company that Manufactures Ink for the Graphic Sector
spellingShingle Design and Implementation of the Balanced Scorecard (BSC) to Improve Business Management in a Lima-based Company that Manufactures Ink for the Graphic Sector
Peralta Loayza, Hector
Balanced Scorecard
business management
sales
profitability
cuadro de mando integral
gestión empresarial
ventas
rentabilidad
title_short Design and Implementation of the Balanced Scorecard (BSC) to Improve Business Management in a Lima-based Company that Manufactures Ink for the Graphic Sector
title_full Design and Implementation of the Balanced Scorecard (BSC) to Improve Business Management in a Lima-based Company that Manufactures Ink for the Graphic Sector
title_fullStr Design and Implementation of the Balanced Scorecard (BSC) to Improve Business Management in a Lima-based Company that Manufactures Ink for the Graphic Sector
title_full_unstemmed Design and Implementation of the Balanced Scorecard (BSC) to Improve Business Management in a Lima-based Company that Manufactures Ink for the Graphic Sector
title_sort Design and Implementation of the Balanced Scorecard (BSC) to Improve Business Management in a Lima-based Company that Manufactures Ink for the Graphic Sector
dc.creator.none.fl_str_mv Peralta Loayza, Hector
Peralta Loayza, Hector
author Peralta Loayza, Hector
author_facet Peralta Loayza, Hector
author_role author
dc.subject.none.fl_str_mv Balanced Scorecard
business management
sales
profitability
cuadro de mando integral
gestión empresarial
ventas
rentabilidad
topic Balanced Scorecard
business management
sales
profitability
cuadro de mando integral
gestión empresarial
ventas
rentabilidad
description This article presents the research conducted in a small-size Peruvian enterprise with economic, financial and sustainability problems. The balanced scorecard (BSC) was designed and implemented in the company under study as a new business management model. To this end, an internal and external analysis of the company was carried out; the vision, values, objectives and strategic indicators were established; and the owners and collaborators were involved in the implementation of the strategic initiatives. The results obtained from the design and implementation of the BSC showed that sales increased and the profit margin improved compared to the same period of the previous year.
publishDate 2022
dc.date.none.fl_str_mv 2022-01-12
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv https://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/18942
10.15381/idata.v24i2.18942
url https://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/18942
identifier_str_mv 10.15381/idata.v24i2.18942
dc.language.none.fl_str_mv spa
eng
language spa
eng
dc.relation.none.fl_str_mv https://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/18942/17693
https://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/18942/17694
https://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/18942/17695
https://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/18942/17696
dc.rights.none.fl_str_mv Derechos de autor 2021 Hector Peralta Loayza
https://creativecommons.org/licenses/by/4.0/deed.es_ES
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Derechos de autor 2021 Hector Peralta Loayza
https://creativecommons.org/licenses/by/4.0/deed.es_ES
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
text/html
audio/mpeg
audio/mpeg
dc.publisher.none.fl_str_mv Facultad de Ingeniería Industrial, Universidad Nacional Mayor de San Marcos
publisher.none.fl_str_mv Facultad de Ingeniería Industrial, Universidad Nacional Mayor de San Marcos
dc.source.none.fl_str_mv Industrial Data; Vol. 24 No. 2 (2021); 53-78
Industrial Data; Vol. 24 Núm. 2 (2021); 53-78
1810-9993
1560-9146
reponame:Revistas - Universidad Nacional Mayor de San Marcos
instname:Universidad Nacional Mayor de San Marcos
instacron:UNMSM
instname_str Universidad Nacional Mayor de San Marcos
instacron_str UNMSM
institution UNMSM
reponame_str Revistas - Universidad Nacional Mayor de San Marcos
collection Revistas - Universidad Nacional Mayor de San Marcos
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 13.95948
Design and Implementation of the Balanced Scorecard (BSC) to Improve Business Management in a Lima-based Company that Manufactures Ink for the Graphic Sector
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