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Todo emprendimiento social tiene como principal fin la creación de valor social, o lo que significa, la generación de cambios positivos en la calidad de vida de las personas y comunidades a las cuales dirige su servicio o intervención. Es imperante, para los gestores de estas organizaciones, conocer los medios y formas por las cuales se crea valor en los diferentes stakeholders, para así, establecer las estrategias apropiadas que posibiliten la maximización de dicho impacto. El objetivo de este trabajo es diseñar una metodología que permita identificar y analizar las acciones, procesos y modelos de operación adoptados por un emprendimiento de inclusión socio-laboral para generar valor en sus principales grupos de interés. La metodología resultante pretende, además, facilitar el reconocimiento de aquellas “buenas prácticas” susceptibles de ser adoptadas por organizaciones de objetivo similar, que contribuyan a incrementar su impacto en las comunidades donde operan. Para la construcción metodológica se analizó el aporte de diversos enfoques organizacionales y de desempeño social, entre otros, la teoría de stakeholders, el mapa estratégico, el enfoque de valor compartido y reconocidos estándares de Responsabilidad Social Empresarial. Asimismo, se retomó elementos de la planificación estratégica de dos organizaciones que trabajan en el campo del empleo inclusivo. Como producto final, se propone entonces el diseño de un estudio de caso, el cual es actualmente aplicado en dos emprendimientos sociales valencianos que tienen como misión la inclusión socio-laboral de colectivos en riesgo de exclusión., The main purpose of all social entrepreneurship is creating social value, or what it means, to generate positive changes in the quality of life of the people or communities for which they work. It is imperative, for the managers of these organizations to know the means and ways through which value is created in the different stakeholders in order to establish the proper strategies to maximize this impact. The objective of this work is to design a methodology that allows to identify and analyze the actions, processes and operation models adopted by a social-labor inclusion entrepreneurship to generate value in its most important stakeholders. The resulting methodology also tries to facilitate the recognition of “good practices” susceptible to be replicated by other organizations with similar objectives, which contribute to increasing their impact in the communities where they operate. For the methodological construction, the contributions of diverse organizational and social performance approaches were analyzed, among others, the stakeholder theory, the strategic map, the shared value proposition and recognized standards of Corporate Social Responsibility. Likewise, some elements of the strategic planning of two social organizations that work in the field of inclusive employment were considered. As a final product, the design of a study case was proposed, which is currently being applied in two Valencian social entrepreneurships whose mission is the social-labor inclusion of groups at risk of exclusion., Escuela de Estudios Cooperativos, Fac. de Ciencias Económicas y Empresariales, TRUE, pub

[ES] El emprendimiento social, entendido como aquella iniciativa, organización o proyecto con una misión exclusivamente social, nace como respuesta a determinadas necesidades de una colectividad que no han sido debidamente atendidas por el Estado. Estas entidades poseen un gran potencial para contribuir al desarrollo humano y sostenible de las localidades y regiones, puesto que todos sus esfuerzos van orientados a propiciar el bienestar de diversos grupos poblacionales en aspectos como la educación, la salud, el empleo, el medio ambiente y la inclusión, entre otros. La creación y maximización del valor social representa el más alto objetivo de cualquier emprendimiento social y, a diferencia de la empresa convencional, la generación de beneficios económicos es considerada como un medio y no como un fin per se. Para lograr el deseado impacto social, los citados emprendimientos deben trabajar por superar la barrera del acceso al capital y, además, por mejorar sus procesos de gestión organizacional que, generalmente, evidencian debilidades como la falta de focalización estratégica; los inadecuados métodos de planificación y control; y las escasas herramientas para el monitoreo y valoración del impacto. Ante estos desafíos, se considera necesario proponer a los emprendedores, líderes y gestores, nuevas metodologías e instrumentos que permitan la creación y fortalecimiento de las capacidades organizacionales para la generación de valor en los grupos de interés. Por tanto, el objetivo de esta tesis doctoral se centró en el diseño de un modelo de gestión que pudiera guiar y soportar la tarea de planificación, seguimiento y evaluación del impacto social de los emprendimientos que trabajan en pro de la inclusión socio-laboral. Este trabajo empírico se desarrolló por medio de tres etapas. En la primera, se construyó un esquema inicial base del modelo, el cual incluyó un conjunto de elementos estratégicos mínimos que deberían ser considerados por las organizaciones sociales par, [CA] L'emprenedoria social, entesa com aquella iniciativa, organització o projecte amb una missió exclusivament social, naix com a resposta a determinades necessitats d'una col·lectivitat que no han sigut degudament ateses per l'Estat. Aquestes entitats posseeixen un gran potencial per a contribuir al desenvolupament humà i sostenible de les localitats i regions, ja que tots els seus esforços van orientats a propiciar el benestar de diversos grups poblacionals en aspectes com l'educació, la salut, l'ocupació, el medi ambient i la inclusió, entre altres. La creació i maximització del valor social representa el més alt objectiu de qualsevol emprenedoria social i, a diferència de l'empresa convencional, la generació de beneficis econòmics és considerada com a mitjà i no com un fi per se. Per a aconseguir el desitjat impacte social, les citades emprenedories han de treballar per superar la barrera de l'accés al capital i, a més, per millorar els seus processos de gestió organitzacional que, generalment, evidencien febleses com la falta de focalització estratègica; els inadequats mètodes de planificació i control; i les escasses eines per al monitoratge i valoració de l'impacte. Davant aquests desafiaments, es considera necessari proposar als emprenedors, líders i gestors, noves metodologies i instruments que permeten la creació i enfortiment de les capacitats organitzacionals per a la generació de valor en els grups d'interés. Per tant, l'objectiu d'aquesta aquesta tesi doctoral es va centrar en el disseny d'un model de gestió que poguera guiar i suportar la tasca de planificació, seguiment i avaluació de l'impacte social de les emprenedories que treballen en pro de la inclusió soci-laboral. Aquest treball empíric es va desenvolupar per mitjà de tres etapes. En la primera, es va construir un esquema inicial base del model, el qual va incloure un conjunt d'elements estratègics mínims que haurien de ser considerats per les organitzacions socials per a assegurar la creació, [EN] Social entrepreneurship, understood as an initiative, organization or project with an exclusively social mission, arises as a response to certain needs of a community that have not been duly attended by the State. These entities have great potential to contribute to the human and sustainable development of localities and regions, since all their efforts are aimed at promoting well-being of various population groups in aspects such as education, health, employment, environment and inclusion, among others. Creation and maximization of social value represents the highest objective of any social enterprise and, unlike conventional companies, economic benefits are considered a mean and not an end per se. In order to achieve the desired social impact, the aforementioned undertakings must work to overcome barriers of access to capital and, in addition, to improve their organizational management processes that, generally, show weaknesses such as lack of strategic focus; inadequate planning and control methods; and few tools for impact monitoring and assessment. Faced with these challenges, it is considered necessary to propose to entrepreneurs, leaders and managers, new methodologies and instruments that allow to build and strengthen organizational capacities in order to create value in the stakeholders. Therefore, the objective of this doctoral thesis was focused on the design of a management model that could guide and support the tasks of planning, monitoring and evaluating social impact of enterprises that work towards social and labor inclusion. This empirical work was developed in three stages. First, an initial base scheme of the model was built, which included a set of minimum strategic elements that should be considered by social organizations to ensure the creation of value for the public serviced and other stakeholders. Within this phase, a recognized organizational planning and control approach (the strategic map) was taken as the main reference and, additio

The main purpose of all social entrepreneurship is creating social value, or what it means, to generate positive changes in the quality of life of the people or communities for which they work. It is imperative, for the managers of these organizations to know the means and ways through which value is created in the different stakeholders in order to establish the proper strategies to maximize this impact. The objective of this work is to design a methodology that allows to identify and analyze the actions, processes and operation models adopted by a social-labor inclusion entrepreneurship to generate value in its most important stakeholders. The resulting methodology also tries to facilitate the recognition of “good practices” susceptible to be replicated by other organizations with similar objectives, which contribute to increasing their impact in the communities where they operate. For the methodological construction, the contributions of diverse organizational and social performance approaches were analyzed, among others, the stakeholder theory, the strategic map, the shared value proposition and recognized standards of Corporate Social Responsibility. Likewise, some elements of the strategic planning of two social organizations that work in the field of inclusive employment were considered. As a final product, the design of a study case was proposed, which is currently being applied in two Valencian social entrepreneurships whose mission is the social-labor inclusion of groups at risk of exclusion., Todo emprendimiento social tiene como principal fin la creación de valor social, o lo que significa, la generación de cambios positivos en la calidad de vida de las personas y comunidades a las cuales dirige su servicio o intervención. Es imperante, para los gestores de estas organizaciones, conocer los medios y formas por las cuales se crea valor en los diferentes stakeholders, para así, establecer las estrategias apropiadas que posibiliten la maximización de dicho impacto. El objetivo de este trabajo es diseñar una metodología que permita identificar y analizar las acciones, procesos y modelos de operación adoptados por un emprendimiento de inclusión socio-laboral para generar valor en sus principales grupos de interés. La metodología resultante pretende, además, facilitar el reconocimiento de aquellas “buenas prácticas” susceptibles de ser adoptadas por organizaciones de objetivo similar, que contribuyan a incrementar su impacto en las comunidades donde operan. Para la construcción metodológica se analizó el aporte de diversos enfoques organizacionales y de desempeño social, entre otros, la teoría de stakeholders, el mapa estratégico, el enfoque de valor compartido y reconocidos estándares de Responsabilidad Social Empresarial. Asimismo, se retomó elementos de la planificación estratégica de dos organizaciones que trabajan en el campo del empleo inclusivo. Como producto final, se propone entonces el diseño de un estudio de caso, el cual es actualmente aplicado en dos emprendimientos sociales valencianos que tienen como misión la inclusión socio-laboral de colectivos en riesgo de exclusión.

The main purpose of all social entrepreneurship is creating social value, or what it means, to generate positive changes in the quality of life of the people or communities for which they work. It is imperative, for the managers of these organizations to know the means and ways through which value is created in the different stakeholders in order to establish the proper strategies to maximize this impact. The objective of this work is to design a methodology that allows to identify and analyze the actions, processes and operation models adopted by a social-labor inclusion entrepreneurship to generate value in its most important stakeholders. The resulting methodology also tries to facilitate the recognition of “good practices” susceptible to be replicated by other organizations with similar objectives, which contribute to increasing their impact in the communities where they operate. For the methodological construction, the contributions of diverse organizational and social performance approaches were analyzed, among others, the stakeholder theory, the strategic map, the shared value proposition and recognized standards of Corporate Social Responsibility. Likewise, some elements of the strategic planning of two social organizations that work in the field of inclusive employment were considered. As a final product, the design of a study case was proposed, which is currently being applied in two Valencian social entrepreneurships whose mission is the social-labor inclusion of groups at risk of exclusion., Todo emprendimiento social tiene como principal fin la creación de valor social, o lo que significa, la generación de cambios positivos en la calidad de vida de las personas y comunidades a las cuales dirige su servicio o intervención. Es imperante, para los gestores de estas organizaciones, conocer los medios y formas por las cuales se crea valor en los diferentes stakeholders, para así, establecer las estrategias apropiadas que posibiliten la maximización de dicho impacto. El objetivo de este trabajo es diseñar una metodología que permita identificar y analizar las acciones, procesos y modelos de operación adoptados por un emprendimiento de inclusión socio-laboral para generar valor en sus principales grupos de interés. La metodología resultante pretende, además, facilitar el reconocimiento de aquellas “buenas prácticas” susceptibles de ser adoptadas por organizaciones de objetivo similar, que contribuyan a incrementar su impacto en las comunidades donde operan. Para la construcción metodológica se analizó el aporte de diversos enfoques organizacionales y de desempeño social, entre otros, la teoría de stakeholders, el mapa estratégico, el enfoque de valor compartido y reconocidos estándares de Responsabilidad Social Empresarial. Asimismo, se retomó elementos de la planificación estratégica de dos organizaciones que trabajan en el campo del empleo inclusivo. Como producto final, se propone entonces el diseño de un estudio de caso, el cual es actualmente aplicado en dos emprendimientos sociales valencianos que tienen como misión la inclusión socio-laboral de colectivos en riesgo de exclusión.

This paper presents the road traveled to draw the strategic map of the Public Health Unit’s Environmental Health Functional Area associated with the geographical area of the municipality of Cascais in Portugal. The applied methodology was the Balanced Scorecard management model, its four dimensions being taken into account: customers, processes, learning and finance. In addition to the Strategic Map, SWOT and stakeholder analyses were carried out, and the vision, the mission and the values of the organization, among others, were defined. It is important to make progress toward a consolidated map, the immediate priorities being to identify key processes and to establish procedures therefor., Este documento presenta el camino recorrido en la elaboración del mapa estratégico del área funcional de salud ambiental de la unidad de salud pública, relativa al área geográfica del municipio de Cascais en Portugal. La metodología adoptada fue la del modelo de gestión del Cuadro de Mando Integral considerando sus cuatro dimensiones: clientes, procesos, aprendizaje y financiero. Además del Mapa Estratégico, se elaboraron, necesariamente, análisis DAFO y de stakeholders y se definieron la visión, misión y valores de la organización, entre otros. Es importante avanzar hacia un mapa consolidado destacando como prioridad inmediata, la identificación de los procesos clave y la definición de procedimientos para los mismos., Neste documento descreve-se o percurso efetuado na elaboração do mapa da estratégia da área funcional de saúde ambiental da unidade de saúde pública, com influência na área geográfica do concelho de Cascais em Portugal. A metodologia adotada foi a do modelo de gestão Balanced Scorecard considerando as suas quatro dimensões: clientes, processos, aprendizagem e financeira. Para além do Mapa da Estratégia, necessariamente, foram elaboradas as análises de stakeholders e SWOT e definidas a visão, missão e valores da organização, entre outros. Importa caminhar para um mapa consolidado destacando-se no imediato como prioritária a identificação dos processos-chave e a definição de procedimentos para os mesmos.

The objective of this research is to propose a design of a model based on a Balanced Scorecard (BSC) applied to the strategic plan of a Peruvian public entity. There is a deficiency of compliance with the objectives of the strategic plan, which results in the low acceptance of public institutions by citizens. The methodology used for this design proposal was based on the BSC management tool. To test the model, a prototype of a solution based on BSC was built for the institutional strategic plan; in the interface, the following results were obtained; the year 2019, the average of the programmed goals of the indicators was 59, the standard of the execution of the plans was 58, this means an execution percentage of 97% for 2019. Therefore, it is proposed to reach 100% by 2020 with the implementation of the proposal.

The objective of this research is to propose a design of a model based on a Balanced Scorecard (BSC) applied to the strategic plan of a Peruvian public entity. There is a deficiency of compliance with the objectives of the strategic plan, which results in the low acceptance of public institutions by citizens. The methodology used for this design proposal was based on the BSC management tool. To test the model, a prototype of a solution based on BSC was built for the institutional strategic plan; in the interface, the following results were obtained; the year 2019, the average of the programmed goals of the indicators was 59, the standard of the execution of the plans was 58, this means an execution percentage of 97% for 2019. Therefore, it is proposed to reach 100% by 2020 with the implementation of the proposal.

[ES] Consum Sociedad Cooperativa Valenciana posee una fuerte visión encaminada a la sostenibilidad en sus tres dimensiones: económica, medioambiental y social. Sin embargo, la organización adolece de un sistema que clarifique las relaciones de causa-efecto entre los elementos de la estrategia, así como de la identificación de los elementos que tienen un mayor impacto en la consecución de la estrategia y, por tanto, en su competitividad. El objetivo de este Trabajo Fin de Grado (TFG) es clarificar la estrategia de la empresa mediante la utilización de la estructura de un Cuadro de Mando Integral (CMI) que ayude a establecer las relaciones de causa-efecto entre los objetivos estratégicos. Por otro lado, se priorizan los objetivos estratégicos mediante el uso de métodos multi-criterio para poder saber en qué aspectos debe centrar los esfuerzos la organización y encaminar su actuación para incrementar la competitividad., [EN] Consum Sociedad Cooperativa Valenciana has a strong vision aimed at sustainability in their three dimensions: economic, environmental and social. However, the company lacks a system that clarifies the cause-effect relationships between the elements of the strategy, as well as the identification of the elements that have the greatest impact on the achievement of the strategy and their competitiveness, therefore. The objective of this project is to clarify the company's strategy by using the structure of a Balanced Scorecard (BSC) to help establish the cause-effect relationships between the strategic objectives. On the other hand, the strategic objectives are prioritized using multi-criteria methods in order to know on which aspects the organization should focus their efforts and direct their actions to increase competitiveness.

[ES] Consum Sociedad Cooperativa Valenciana posee una fuerte visión encaminada a la sostenibilidad en sus tres dimensiones: económica, medioambiental y social. Sin embargo, la organización adolece de un sistema que clarifique las relaciones de causa-efecto entre los elementos de la estrategia, así como de la identificación de los elementos que tienen un mayor impacto en la consecución de la estrategia y, por tanto, en su competitividad. El objetivo de este Trabajo Fin de Grado (TFG) es clarificar la estrategia de la empresa mediante la utilización de la estructura de un Cuadro de Mando Integral (CMI) que ayude a establecer las relaciones de causa-efecto entre los objetivos estratégicos. Por otro lado, se priorizan los objetivos estratégicos mediante el uso de métodos multi-criterio para poder saber en qué aspectos debe centrar los esfuerzos la organización y encaminar su actuación para incrementar la competitividad., [EN] Consum Sociedad Cooperativa Valenciana has a strong vision aimed at sustainability in their three dimensions: economic, environmental and social. However, the company lacks a system that clarifies the cause-effect relationships between the elements of the strategy, as well as the identification of the elements that have the greatest impact on the achievement of the strategy and their competitiveness, therefore. The objective of this project is to clarify the company's strategy by using the structure of a Balanced Scorecard (BSC) to help establish the cause-effect relationships between the strategic objectives. On the other hand, the strategic objectives are prioritized using multi-criteria methods in order to know on which aspects the organization should focus their efforts and direct their actions to increase competitiveness.

Стаття присвячена розгляду теоретико-методичних аспектів формування та використання збалансованої системи показників як ключової структури стратегічного управлінському обліку підприємств. Розкрито сутність збалансованої системи показників та обґрунтовано важливість її використання для ефективного функціонування вітчизняних підприємств в сучасних умовах. Визначено, що основним призначенням збалансованої системи показників є забезпечення функцій збору, систематизації й аналізу інформації, що є необхідною для ухвалення стратегічних управлінських рішень та перетворення стратегії в систематизовану, зрозумілу кожному працівнику послідовність дій для забезпечення її успішної реалізації. Авторами узагальнено основні переваги та недоліки збалансованої системи показників у стратегічному управлінському обліку, які потрібно враховувати при її формуванні та імплементації на підприємстві. Окреслено важливу роль системи інформаційного забезпечення менеджменту у формуванні та функціонуванні збалансованої системи показників. Визначено, що основним інформаційним підґрунтям останньої є інформація фінансового та управлінського обліку, а також позаоблікові дані. Узагальнено методичний підхід до розробки збалансованої системи показників. Обґрунтовано, що збалансована система показників повинна містити обмежену кількість показників за такими основними напрямами оцінки: фінанси, внутрішні бізнес-процеси, клієнти та ринок, персонал та розвиток підприємства. Описані основні вимоги до показників збалансованої системи. Окреслено важливість періодичного звітування системи менеджменту за збалансованою системою показників та визначено методи такого звітування., This article is devoted to the consideration of theoretical and methodical aspects of the formation and use of a balanced scorecard as a key structure for strategic management accounting of enterprises. The essence of the balanced scorecard is revealed and the importance of its use for the effective functioning of domestic enterprises in the modern conditions is substantiated. It is determined that the main purpose of a balanced scorecard is to provide the functions of collecting, systematizing and analyzing information that is necessary for the adoption of strategic management decisions and transforming the strategy into a systematic, understandable sequence of actions for each employee to ensure its successful implementation. The authors summarize the main advantages and disadvantages of a balanced scorecard in strategic management accounting, which should be taken into account when it is formed and implemented at the enterprise. The important role of the information management system in the formation and functioning of a balanced scorecard is outlined. It is determined that the main information basis of the latter is the information of financial and managerial accounting, as well as off-balance data. A methodological approach to the development of a balanced scorecard is generalized. It is substantiated that a balanced scorecard should contain a limited number of indicators in such key areas of evaluation as: finance, internal business processes, customers and market, personnel and enterprise development. The basic requirements for indicators of a balanced scorecard are described. The importance of periodic reporting of the management system on a balanced scorecard is outlined and methods of such reporting are defined., Статья посвящена рассмотрению теоретико-методических аспектов формирования и использования сбалансированной системы показателей как ключевой структуры стратегического управленческого учета предприятий. Раскрыта сущность сбалансированной системы показателей и обоснована важность ее использования для эффективного функционирования отечественных предприятий в современных условиях. Определено, что основным назначением сбалансированной системы показателей является обеспечение функций сбора, систематизации и анализа информации, необходимой для принятия управленческих решений и преобразования стратегии в систематизированную, понятную каждому работнику последовательность действий для обеспечения ее успешной реализации. Авторами обобщены основные преимущества и недостатки сбалансированной системы показателей в стратегическом управленческом учете, которые нужно учитывать при формировании и имплементации на предприятии. Показана важная роль системы информационного обеспечения менеджмента в формировании и функционировании сбалансированной системы показателей. Определено, что основной информационной основой последней является информация финансового и управленческого учета, а также внеучѐтные данные. Обобщен методический подход к разработке сбалансированной системы показателей. Обосновано, что сбалансированная система показателей должна содержать ограниченное количество показателей по следующим основным направлениям оценки: финансы, внутренние бизнес-процессы, клиенты и рынок, персонал и развитие предприятия. Описаны основные требования к показателям сбалансированной системы. Определена важность периодической отчетности системы менеджмента по сбалансированной системе показателей и определены методы такой отчетности.

The objective of this article is to be able to apply different management control tools in the hotel sector, therefore, it is sought to make a process map model and strategic map models to have greater control of these services. To do this, deviations must be managed taking into account the different phases of the service cycle and the processes that interact with it. There is an increasingly informed and demanding customer, who wants to be provided with a service that meets their needs and exceeds their expectations. Therefore, the hotel, we must establish management mechanisms, such as those previously established, through which we can manage your strategy. In conclusion, to give an account of the relevance of the service cycle of each company, such as the process maps and strategic maps, will be vital to be able to manage the strategies and actions of the company, since it will be able to make corrections at the same time., El objetivo de este artículo es poder aplicar diferentes herramientas de control de gestión en el rubro de hotelería, por ello, se busca realizar un modelo de mapa de proceso y mapa estratégico modelos para tener un mayor control de estos servicios. Para ello, se deberán gestionar los desvíos teniendo en cuenta las diferentes fases del ciclo de servicios y los procesos que interactúan con el mismo. Se cuenta con un cliente cada vez más informado y exigente, el cual desea que se le brinde un servicio que satisfaga sus necesidades y sobrepase sus expectativas. Por lo tanto, el hotel, deberá establecer mecanismos de gestión, como los mencionados anteriormente, mediante los cuales pueda gestionar su estrategia. En conclusión, dar cuenta a la relevancia del ciclo de servicio de cada empresa, como de los mapas de procesos y mapas estratégicos, será vital para poder gestionar la estrategia y acciones de la empresa, ya que podrá hacer correcciones a tiempo.

This article proposes to adapt the service cycle to the hospitality sector, being able to assemble process maps and strategic models for these services, being able to account for the relevance of the stages that contact with the client is generated. To have greater control and reduce deviations, it will be necessary to take into account the different phases of the service cycle, the different processes that interact with it.The increasingly informed and demanding customer needs to be provided with a service that is consistent with their needs and exceeds their expectations. Therefore necessarily the hotel establishment as any tourist entity must know how to behave the different stages that are required to be able to provide it in the best way. In conclusion, betting on knowing the service cycles of each company, such as process maps and strategic maps, launching actions to know how the different stages behave and being able to manage them is to bet on improving the role of the public accountant as a crucial part within of any entity., Este artículo se propone adaptar el ciclo de servicio al rubro de hotelería, pudiendo armar mapas de procesos y estratégicos modelos para estos servicios, pudiendo dar cuenta de la relevancia de las etapas que se genera contacto con el cliente. Para tener un mayor control y disminuir desvíos será necesario tener en cuenta las diferentes fases del ciclo de servicio, los diferentes procesos que interactúan con el mismo. El cliente cada vez más informado y exigente necesita que se le brinde un servicio que sea coherente a sus necesidades y que sobrepase sus expectativas. Por lo que necesariamente el establecimiento hotelero como cualquier entidad turística debe conocer cómo se comportan las diferentes etapas que se requieren para poder prestarlo de la mejor manera. En conclusión, apostar a conocer los ciclos de servicios de cada empresa, como los mapas de procesos y mapas estratégicos poniendo en marcha acciones para conocer cómo se comportan las diferentes etapas y poder gestionarlas es apostar a mejorar la función del contador público como parte crucial dentro de cualquier entidad.

The objective of this article is to be able to apply different management control tools in the hotel sector, therefore, it is sought to make a process map model and strategic map models to have greater control of these services. To do this, deviations must be managed taking into account the different phases of the service cycle and the processes that interact with it. There is an increasingly informed and demanding customer, who wants to be provided with a service that meets their needs and exceeds their expectations. Therefore, the hotel, we must establish management mechanisms, such as those previously established, through which we can manage your strategy. In conclusion, to give an account of the relevance of the service cycle of each company, such as the process maps and strategic maps, will be vital to be able to manage the strategies and actions of the company, since it will be able to make corrections at the same time., El objetivo de este artículo es poder aplicar diferentes herramientas de control de gestión en el rubro de hotelería, por ello, se busca realizar un modelo de mapa de proceso y mapa estratégico modelos para tener un mayor control de estos servicios. Para ello, se deberán gestionar los desvíos teniendo en cuenta las diferentes fases del ciclo de servicios y los procesos que interactúan con el mismo. Se cuenta con un cliente cada vez más informado y exigente, el cual desea que se le brinde un servicio que satisfaga sus necesidades y sobrepase sus expectativas. Por lo tanto, el hotel, deberá establecer mecanismos de gestión, como los mencionados anteriormente, mediante los cuales pueda gestionar su estrategia. En conclusión, dar cuenta a la relevancia del ciclo de servicio de cada empresa, como de los mapas de procesos y mapas estratégicos, será vital para poder gestionar la estrategia y acciones de la empresa, ya que podrá hacer correcciones a tiempo.

This article proposes to adapt the service cycle to the hospitality sector, being able to assemble process maps and strategic models for these services, being able to account for the relevance of the stages that contact with the client is generated. To have greater control and reduce deviations, it will be necessary to take into account the different phases of the service cycle, the different processes that interact with it.The increasingly informed and demanding customer needs to be provided with a service that is consistent with their needs and exceeds their expectations. Therefore necessarily the hotel establishment as any tourist entity must know how to behave the different stages that are required to be able to provide it in the best way. In conclusion, betting on knowing the service cycles of each company, such as process maps and strategic maps, launching actions to know how the different stages behave and being able to manage them is to bet on improving the role of the public accountant as a crucial part within of any entity., Este artículo se propone adaptar el ciclo de servicio al rubro de hotelería, pudiendo armar mapas de procesos y estratégicos modelos para estos servicios, pudiendo dar cuenta de la relevancia de las etapas que se genera contacto con el cliente. Para tener un mayor control y disminuir desvíos será necesario tener en cuenta las diferentes fases del ciclo de servicio, los diferentes procesos que interactúan con el mismo. El cliente cada vez más informado y exigente necesita que se le brinde un servicio que sea coherente a sus necesidades y que sobrepase sus expectativas. Por lo que necesariamente el establecimiento hotelero como cualquier entidad turística debe conocer cómo se comportan las diferentes etapas que se requieren para poder prestarlo de la mejor manera. En conclusión, apostar a conocer los ciclos de servicios de cada empresa, como los mapas de procesos y mapas estratégicos poniendo en marcha acciones para conocer cómo se comportan las diferentes etapas y poder gestionarlas es apostar a mejorar la función del contador público como parte crucial dentro de cualquier entidad.

This article proposes to adapt the service cycle to the hospitality sector, being able to assemble process maps and strategic models for these services, being able to account for the relevance of the stages that contact with the client is generated. To have greater control and reduce deviations, it will be necessary to take into account the different phases of the service cycle, the different processes that interact with it.The increasingly informed and demanding customer needs to be provided with a service that is consistent with their needs and exceeds their expectations. Therefore necessarily the hotel establishment as any tourist entity must know how to behave the different stages that are required to be able to provide it in the best way. In conclusion, betting on knowing the service cycles of each company, such as process maps and strategic maps, launching actions to know how the different stages behave and being able to manage them is to bet on improving the role of the public accountant as a crucial part within of any entity., Este artículo se propone adaptar el ciclo de servicio al rubro de hotelería, pudiendo armar mapas de procesos y estratégicos modelos para estos servicios, pudiendo dar cuenta de la relevancia de las etapas que se genera contacto con el cliente. Para tener un mayor control y disminuir desvíos será necesario tener en cuenta las diferentes fases del ciclo de servicio, los diferentes procesos que interactúan con el mismo. El cliente cada vez más informado y exigente necesita que se le brinde un servicio que sea coherente a sus necesidades y que sobrepase sus expectativas. Por lo que necesariamente el establecimiento hotelero como cualquier entidad turística debe conocer cómo se comportan las diferentes etapas que se requieren para poder prestarlo de la mejor manera. En conclusión, apostar a conocer los ciclos de servicios de cada empresa, como los mapas de procesos y mapas estratégicos poniendo en marcha acciones para conocer cómo se comportan las diferentes etapas y poder gestionarlas es apostar a mejorar la función del contador público como parte crucial dentro de cualquier entidad.

En el marco de este trabajo se analizan las debilidades con las que cuenta un proyecto pionero de pedagogía en una institución de la industria petrolera en Colombia, la cual se encarga de impartir conocimiento a través de una serie de capacitaciones y seminarios que son dictados por expertos del sector de hidrocarburos, con el fin de aportar a la formación profesional de los ingenieros de la industria y de instruir al público general que desea conocer más acerca de esta.

En el marco de este trabajo se analizan las debilidades con las que cuenta un proyecto pionero de pedagogía en una institución de la industria petrolera en Colombia, la cual se encarga de impartir conocimiento a través de una serie de capacitaciones y seminarios que son dictados por expertos del sector de hidrocarburos, con el fin de aportar a la formación profesional de los ingenieros de la industria y de instruir al público general que desea conocer más acerca de esta.

En el marco de este trabajo se analizan las debilidades con las que cuenta un proyecto pionero de pedagogía en una institución de la industria petrolera en Colombia, la cual se encarga de impartir conocimiento a través de una serie de capacitaciones y seminarios que son dictados por expertos del sector de hidrocarburos, con el fin de aportar a la formación profesional de los ingenieros de la industria y de instruir al público general que desea conocer más acerca de esta.

En el marco de este trabajo se analizan las debilidades con las que cuenta un proyecto pionero de pedagogía en una institución de la industria petrolera en Colombia, la cual se encarga de impartir conocimiento a través de una serie de capacitaciones y seminarios que son dictados por expertos del sector de hidrocarburos, con el fin de aportar a la formación profesional de los ingenieros de la industria y de instruir al público general que desea conocer más acerca de esta.

En el marco de este trabajo se analizan las debilidades con las que cuenta un proyecto pionero de pedagogía en una institución de la industria petrolera en Colombia, la cual se encarga de impartir conocimiento a través de una serie de capacitaciones y seminarios que son dictados por expertos del sector de hidrocarburos, con el fin de aportar a la formación profesional de los ingenieros de la industria y de instruir al público general que desea conocer más acerca de esta.

En el marco de este trabajo se analizan las debilidades con las que cuenta un proyecto pionero de pedagogía en una institución de la industria petrolera en Colombia, la cual se encarga de impartir conocimiento a través de una serie de capacitaciones y seminarios que son dictados por expertos del sector de hidrocarburos, con el fin de aportar a la formación profesional de los ingenieros de la industria y de instruir al público general que desea conocer más acerca de esta.

En el marco de este trabajo se analizan las debilidades con las que cuenta un proyecto pionero de pedagogía en una institución de la industria petrolera en Colombia, la cual se encarga de impartir conocimiento a través de una serie de capacitaciones y seminarios que son dictados por expertos del sector de hidrocarburos, con el fin de aportar a la formación profesional de los ingenieros de la industria y de instruir al público general que desea conocer más acerca de esta.

Obsahem tématu je nalézt a charakterizovat moderní metody hodnocení výkonnosti podniku. Provést analýzu finančního zdraví podniku a následně vyhodnotit výsledky, které budou sloužit k případným návrhům na zlepšení výkonnosti a jejího měření ve vybrané společnosti., The content of the thesis is to identify and characterize the modern methods of company efficiency. To perform an analysis of financial health and subsequently evaluate the results, which will be served for possible proposals for improvement of efficiency and its measurement in the selected company., Fakulta ekonomicko-správní, Student zpracoval diplomovou práci na téma Zhodnocení výkonnosti podniku vybranými moderními metodami. Cílem práce bylo provést zhodnocení finanční situace vybraného podniku, zhodnotit jeho výsledky a formulovat návrh na zlepšení měření výkonnosti. Po obhájení práce byly studentovi položeny otázky: 1) Jak byste zhodnotil možnost zavedení Vámi navrhované koncepce měření výkonnosti ve firmě ATEMIT, s. r. o.? 2) Uveďte prosím, proč jste v rámci analýzy podniku neaplikoval Vámi uváděné moderní metody hodnocení výkonnosti - diskontované cash flow, MVA, EVA. 3) Objasněte, v čem bude spočívat tzv. akademie mladých a akakdemie vedení, o kterých se zmiňujete v rámci perspektivy učení se a růstu. Odpovědi na otázky vedoucí práce, oponenta i komise byly dostačující.

[EN] The main objective of this final degree project is to develop and to implement a financial dashboard for Innnovasem Ingenieros, SL as a tool of strategic management and control, framed within of the theoretical framework of the balanced scorecard that allows to translate the vision and strategy into results. The application has been developed through Excel for the purpose of elaborate a useful and dynamic tool to assist the company in decision-making and can communicate and describe the strategy coherently and clearly to all employees. In addition, this application is supported by two major initiatives, which are the establishment of a codification of projects and a short-term financial plan., [ES] El presente trabajo de fin de grado tiene por objetivo principal la elaboración e implantación de un cuadro de mando financiero para la empresa Innovasem Ingenieros, S.L. como herramienta de gestión estratégica y de control, enmarcándose dentro del marco teórico del cuadro de mando integral que permite traducir la visión y la estrategia en resultados. La aplicación ha sido desarrollada a través de Excel con el fin de elaborar una herramienta útil y dinámica para ayudar a la empresa en la toma de decisiones y pueda comunicar y describir la estrategia de forma coherente y clara a todos los empleados. Además, esta aplicación se apoya en dos iniciativas importantes, que son el establecimiento de una codificación de los proyectos y en un plan financiero a corto plazo.

[EN] The main objective of this final degree project is to develop and to implement a financial dashboard for Innnovasem Ingenieros, SL as a tool of strategic management and control, framed within of the theoretical framework of the balanced scorecard that allows to translate the vision and strategy into results. The application has been developed through Excel for the purpose of elaborate a useful and dynamic tool to assist the company in decision-making and can communicate and describe the strategy coherently and clearly to all employees. In addition, this application is supported by two major initiatives, which are the establishment of a codification of projects and a short-term financial plan., [ES] El presente trabajo de fin de grado tiene por objetivo principal la elaboración e implantación de un cuadro de mando financiero para la empresa Innovasem Ingenieros, S.L. como herramienta de gestión estratégica y de control, enmarcándose dentro del marco teórico del cuadro de mando integral que permite traducir la visión y la estrategia en resultados. La aplicación ha sido desarrollada a través de Excel con el fin de elaborar una herramienta útil y dinámica para ayudar a la empresa en la toma de decisiones y pueda comunicar y describir la estrategia de forma coherente y clara a todos los empleados. Además, esta aplicación se apoya en dos iniciativas importantes, que son el establecimiento de una codificación de los proyectos y en un plan financiero a corto plazo.

[EN] The main objective of this final degree project is to develop and to implement a financial dashboard for Innnovasem Ingenieros, SL as a tool of strategic management and control, framed within of the theoretical framework of the balanced scorecard that allows to translate the vision and strategy into results. The application has been developed through Excel for the purpose of elaborate a useful and dynamic tool to assist the company in decision-making and can communicate and describe the strategy coherently and clearly to all employees. In addition, this application is supported by two major initiatives, which are the establishment of a codification of projects and a short-term financial plan., [ES] El presente trabajo de fin de grado tiene por objetivo principal la elaboración e implantación de un cuadro de mando financiero para la empresa Innovasem Ingenieros, S.L. como herramienta de gestión estratégica y de control, enmarcándose dentro del marco teórico del cuadro de mando integral que permite traducir la visión y la estrategia en resultados. La aplicación ha sido desarrollada a través de Excel con el fin de elaborar una herramienta útil y dinámica para ayudar a la empresa en la toma de decisiones y pueda comunicar y describir la estrategia de forma coherente y clara a todos los empleados. Además, esta aplicación se apoya en dos iniciativas importantes, que son el establecimiento de una codificación de los proyectos y en un plan financiero a corto plazo.

In recent years organizations have sought ways to integrate customers with organizations, this has been reflected in customer service offices, systems of requests, complaints and claims, suggestion boxes, contact forms on corporate websites , email addresses, electronic rating systems in the position, these strategies seek to know what has happened or happens with the client during his link with the organization., En los últimos años las organizaciones han buscado la manera de integrar a los clientes con las organizaciones, esto se ha reflejado en oficinas de atención al usuario, sistemas de peticiones, quejas y reclamos, buzones de sugerencia, formularios de contáctenos en los sitios web corporativos, direcciones de correo electrónico, sistemas de calificación electrónica en el puesto, estas estrategias buscan conocer que ha pasado o sucede con el cliente durante su vínculo con la organización.

In recent years organizations have sought ways to integrate customers with organizations, this has been reflected in customer service offices, systems of requests, complaints and claims, suggestion boxes, contact forms on corporate websites , email addresses, electronic rating systems in the position, these strategies seek to know what has happened or happens with the client during his link with the organization., En los últimos años las organizaciones han buscado la manera de integrar a los clientes con las organizaciones, esto se ha reflejado en oficinas de atención al usuario, sistemas de peticiones, quejas y reclamos, buzones de sugerencia, formularios de contáctenos en los sitios web corporativos, direcciones de correo electrónico, sistemas de calificación electrónica en el puesto, estas estrategias buscan conocer que ha pasado o sucede con el cliente durante su vínculo con la organización.

The purpose of this paper is to propose a conceptual model about competitive strategy based on the value added to the product. The research carried has theoretical-empirical characteristic; the model presented is deducted from the concepts of competitive strategy and attributes from product and its functionalities. It was validated in a study in sixteen firms of shoes industry. The research method used was the multiple case studies that permitted a compared and wide view of the research object. The model permits map the strategies practiced by these firms and the competitive pressures within its products. This paper contributes to the strategy concept in the following ways: presents a model that deeply analyses the ways of value generations by products of firms and its relation with the competitive strategy; validates the model in the study of shoemakers firms, that permitted identify their strategies and the types of competitive pressures between the products of these firms., Este artigo tem como objetivo propor um modelo conceitual sobre a estratégia competitiva, baseado no valor gerado pelo produto. A pesquisa realizada tem caráter teórico-empírico; o modelo proposto é deduzido a partir dos conceitos de estratégia competitiva e dos atributos e funções dos produtos e é validado em um estudo de dezesseis empresas do ramo calçadista. A metodologia utilizada foi o estudo de caso múltiplo, o que permitiu uma visão comparada e abrangente do objeto de pesquisa. O modelo proposto permitiu o mapeamento das estratégias praticadas por essas empresas e das pressões competitivas entre seus produtos. Este artigo traz as seguintes contribuições: apresenta um modelo que analisa em profundidade as maneiras de geração de valor do produto para o cliente e sua relação com a estratégia competitiva; a validação do modelo por meio do estudo de empresas calçadistas, o que permitiu reconhecer as estratégias destas empresas e os tipos de pressões competitivas existentes entre os seus produtos.

The purpose of this paper is to propose a conceptual model about competitive strategy based on the value added to the product. The research carried has theoretical-empirical characteristic; the model presented is deducted from the concepts of competitive strategy and attributes from product and its functionalities. It was validated in a study in sixteen firms of shoes industry. The research method used was the multiple case studies that permitted a compared and wide view of the research object. The model permits map the strategies practiced by these firms and the competitive pressures within its products. This paper contributes to the strategy concept in the following ways: presents a model that deeply analyses the ways of value generations by products of firms and its relation with the competitive strategy; validates the model in the study of shoemakers firms, that permitted identify their strategies and the types of competitive pressures between the products of these firms., Este artigo tem como objetivo propor um modelo conceitual sobre a estratégia competitiva, baseado no valor gerado pelo produto. A pesquisa realizada tem caráter teórico-empírico; o modelo proposto é deduzido a partir dos conceitos de estratégia competitiva e dos atributos e funções dos produtos e é validado em um estudo de dezesseis empresas do ramo calçadista. A metodologia utilizada foi o estudo de caso múltiplo, o que permitiu uma visão comparada e abrangente do objeto de pesquisa. O modelo proposto permitiu o mapeamento das estratégias praticadas por essas empresas e das pressões competitivas entre seus produtos. Este artigo traz as seguintes contribuições: apresenta um modelo que analisa em profundidade as maneiras de geração de valor do produto para o cliente e sua relação com a estratégia competitiva; a validação do modelo por meio do estudo de empresas calçadistas, o que permitiu reconhecer as estratégias destas empresas e os tipos de pressões competitivas existentes entre os seus produtos.

This study aimed to develop, from the traditional perspectives of the Balanced Scorecard and from the environment, a strategic map for an industry in the dairy sector. It was developed a descriptive research with case study and data collection through interviews, documents, participant observation and questionnaire. For data analysis, it was used, with the aid of Atlas.ti 5.0, the documental and content analysis of the thematic type. The analysis had pointed out that the company has as a challenge to expand the collection of raw materials and improve the information system; which carries partnerships in products and in research; and seeks to innovate in equipment and products, besides being a pioneer in Brazil in terms of concentrated milk whey production. As a managerial implication, it is emphasized the creation of the strategic map. The inclusion of the environment perspective and the proposition of measures for companies in the dairy sector are characterized as a theoretical contribution., Este estudo objetivou desenvolver, a partir das perspectivas tradicionais do Balanced Scorecard e da do meio ambiente, um mapa estratégico para uma indústria do setor lácteo. Desenvolveu-se uma pesquisa descritiva com estudo de caso e coleta de dados por meio de entrevistas, documentos, observação participante e questionário. Para análise dos dados, empregou-se, com o auxílio do Atlas.ti 5.0, a análise documental e de conteúdo do tipo temática. As análises permitiram observar que a empresa possui como desafio ampliar a captação de matéria-prima e melhorar o sistema de informação; que realiza parcerias em produtos e em pesquisa; e que procura inovar em equipamentos e produtos, além de ser pioneira no Brasil no tocante à produção de soro concentrado de leite. Como implicação gerencial, destaca-se a criação do mapa estratégico. A inclusão da perspectiva do meio ambiente e a proposição de medidas para empresas do setor lácteo se caracterizam como contribuição teórica.

This article aims at proposing an organizational strategic management model for higher education institutions - HEIs, through the structuring of a Balanced Scorecard (BSC) - an effective tool that translates the organizational vision and strategy into operational goals. It is noteworthy that although the unique perspectives suggested by Kaplan and Norton (1997) are the most commonly used, some HEIs generate differentiated perspectives like a society dimension, as for Faculdade Alfa (fictitious name) particularly studied here. The research approach is qualitative, and the objectives are considered exploratory. The research strategies used were bibliographic, documentary, and case study. Data were collected through observational study and secondary sources. The survey results show that: (i) the institution's strategies are based on initiatives and actions through the BSC tool, (ii) the institution translated the strategic objectives of the Institutional Development Plan into operational goals, and (iii) the mapping of the institution developed through the BSC methodology generated a holistic and aligned vision of the strategies deploying them up to their operational level., Este artigo tem como objetivo propor um modelo para a gestão estratégica organizacional de Instituições de Ensino Superior, por meio da estruturação de um Balanced Scorecard (BSC) - ferramenta eficaz que traduz a visão e a estratégia organizacional em metas operacionais. Ressalta-se que embora as perspectivas originais sugeridas por Kaplan e Norton (1997) sejam as mais utilizadas, algumas IES geram perspectivas diferenciadas, como a perspectiva Sociedade no caso da Faculdade Alfa (nome fictício), particularmente aqui estudada. A abordagem da pesquisa é qualitativa e quanto aos objetivos se considera exploratória. As estratégias de pesquisa utilizadas foram bibliográfica, documental e estudo de caso. Os dados foram coletados por meio de estudo observacional, bem como de fontes secundárias. Os resultados da pesquisa indicam que: (i) as estratégias da instituição estão traduzidas em iniciativas e ações, por meio da ferramenta BSC; (ii) a instituição traduziu os objetivos estratégicos do Plano de Desenvolvimento Institucional em metas operacionais e (iii) o mapeamento da instituição desenvolvido por meio da metodologia BSC gerou uma visão holística e alinhada das estratégias desdobrando-as até seu nível operacional.

This article aims at proposing an organizational strategic management model for higher education institutions - HEIs, through the structuring of a Balanced Scorecard (BSC) - an effective tool that translates the organizational vision and strategy into operational goals. It is noteworthy that although the unique perspectives suggested by Kaplan and Norton (1997) are the most commonly used, some HEIs generate differentiated perspectives like a society dimension, as for Faculdade Alfa (fictitious name) particularly studied here. The research approach is qualitative, and the objectives are considered exploratory. The research strategies used were bibliographic, documentary, and case study. Data were collected through observational study and secondary sources. The survey results show that: (i) the institution's strategies are based on initiatives and actions through the BSC tool, (ii) the institution translated the strategic objectives of the Institutional Development Plan into operational goals, and (iii) the mapping of the institution developed through the BSC methodology generated a holistic and aligned vision of the strategies deploying them up to their operational level., Este artigo tem como objetivo propor um modelo para a gestão estratégica organizacional de Instituições de Ensino Superior, por meio da estruturação de um Balanced Scorecard (BSC) - ferramenta eficaz que traduz a visão e a estratégia organizacional em metas operacionais. Ressalta-se que embora as perspectivas originais sugeridas por Kaplan e Norton (1997) sejam as mais utilizadas, algumas IES geram perspectivas diferenciadas, como a perspectiva Sociedade no caso da Faculdade Alfa (nome fictício), particularmente aqui estudada. A abordagem da pesquisa é qualitativa e quanto aos objetivos se considera exploratória. As estratégias de pesquisa utilizadas foram bibliográfica, documental e estudo de caso. Os dados foram coletados por meio de estudo observacional, bem como de fontes secundárias. Os resultados da pesquisa indicam que: (i) as estratégias da instituição estão traduzidas em iniciativas e ações, por meio da ferramenta BSC; (ii) a instituição traduziu os objetivos estratégicos do Plano de Desenvolvimento Institucional em metas operacionais e (iii) o mapeamento da instituição desenvolvido por meio da metodologia BSC gerou uma visão holística e alinhada das estratégias desdobrando-as até seu nível operacional.

This study aimed to develop, from the traditional perspectives of the Balanced Scorecard and from the environment, a strategic map for an industry in the dairy sector. It was developed a descriptive research with case study and data collection through interviews, documents, participant observation and questionnaire. For data analysis, it was used, with the aid of Atlas.ti 5.0, the documental and content analysis of the thematic type. The analysis had pointed out that the company has as a challenge to expand the collection of raw materials and improve the information system; which carries partnerships in products and in research; and seeks to innovate in equipment and products, besides being a pioneer in Brazil in terms of concentrated milk whey production. As a managerial implication, it is emphasized the creation of the strategic map. The inclusion of the environment perspective and the proposition of measures for companies in the dairy sector are characterized as a theoretical contribution., Este estudo objetivou desenvolver, a partir das perspectivas tradicionais do Balanced Scorecard e da do meio ambiente, um mapa estratégico para uma indústria do setor lácteo. Desenvolveu-se uma pesquisa descritiva com estudo de caso e coleta de dados por meio de entrevistas, documentos, observação participante e questionário. Para análise dos dados, empregou-se, com o auxílio do Atlas.ti 5.0, a análise documental e de conteúdo do tipo temática. As análises permitiram observar que a empresa possui como desafio ampliar a captação de matéria-prima e melhorar o sistema de informação; que realiza parcerias em produtos e em pesquisa; e que procura inovar em equipamentos e produtos, além de ser pioneira no Brasil no tocante à produção de soro concentrado de leite. Como implicação gerencial, destaca-se a criação do mapa estratégico. A inclusão da perspectiva do meio ambiente e a proposição de medidas para empresas do setor lácteo se caracterizam como contribuição teórica.

Рассматривается метод формализации зависимостей между стратегическими целями и описывающими их показателями при разработке карты целей в вузе. Актуальность данного вопроса связана со сложностью практического применения моделей поддержки принятия стратегических управленческих решений. Предла-гается метод решения этой задачи для взаимозависимых показателей, имеющий ряд преимуществ по сравнению с ранее разработанными., The article is devoted to the relationship between the strategic objective and its performance indicators formalization. The complexity of strategic decision-making support models application determines the relevance of the issue raised. The method for the solution of the problem given in the article has several advantages over methods suggested before. The method is illustrated with example.

Hlavným cieľom diplomovej práce je vytvorenie návrhu a projektu implementácie konceptu Balanced Scorecard ako strategického nástroja riadenia výkonnosti podniku. Práca je tematicky rozčlenená na tri časti. Úvodná časť sa venuje teoretickým poznatkom a prameňom z oblasti podnikovej výkonnosti, prístupom a konceptom jej merania. Zároveň popisuje koncept Balanced Scorecard, jeho štyri perspektívy a zavádzanie do podnikových štruktúr. Praktická časť práce zachytáva internú a externú analýzu sledovaného podniku a vytvára tak závery a podklady pre tvorbu samotného projektu. Ten predstavuje tretiu, finálnu časť, práce a je venovaný návrhom a odporúčaniam spoločnosti., The main objective of this master thesis is to create a draft and project of implementation of Balanced Scorecard as a strategic tool to manage company performance. The thesis is divided into three main parts. The first, theoretical part of the thesis presents views of company performance and describes approaches and concepts of performance measurements. At the same time it describes Balanced Scorecard concept, its four perspectives and implementing to the company structures. The practical part consists of internal and external company analysis. In reference to the analysis output it is creating a basis for making the project itself. The project is the third and final part of the thesis which is devoted to suggestions and recommendations to the company., Ústav podnikové ekonomiky, obhájeno

Cílem této diplomové práce je navrhnout projekt implementace Balanced Scorecard pro společnost XY. V teoretické části bylo zpracováno téma podstaty strategického řízení a strategické analýzy (PEST analýza, Porterova analýza pěti sil, finanční analýza, SWOT analýza). Následně byl v této části představen systém strategického řízení Balanced Scorecard. V praktické části byla představena společnost XY a provedena analýza vnitřního a vnějšího prostředí společnosti XY. Na základě těchto podkladů byl zpracován návrh projektu implementace konceptu Balanced Scorecard do analyzované společnosti., This thesis implements a Balanced Scorecard for the company XY. The theoretical part describes principles of strategic management and strategic analysis (PEST analysis, Porter Five Forces Analysis, SWOT analysis) and then introduces the benefits of the strategic management system Balanced Scorecard. The practical part introduces the Company XY, including an internal and external analysis of the company. Based on these analyses, a Balanced Scorecard of the Company XY is created and discussed as a project., Ústav financí a účetnictví, obhájeno

Cílem této práce je navržení metody Balanced Scorecard do podnikového řízení potravinářské společnosti, jejíž hlavní činností je výroba cukrovinek převážně želé výrobků. V rámci teoretické části je vymezená oblast výkonnosti podniku, jsou popsány dva přístupy aplikace metody Balanced Scorecard, postupové kroky této metody a časový rámec implementace Balanced Scorecard. Charakteristika vybraného podniku a jeho současného způsobu měření výkonnosti je součástí následující aplikační části. Dále byla zhodnocena strategie dle konkurenčních sil a provedena identifikace jednotlivých perspektiv této metody. Na základě zjištěných poznatků došlo k odvození strategických cílů, mezi kterými se prostřednictvím strategické mapy vybudovaly vztahy příčin a následků. Každému cíli bylo přiděleno 1-3 měřítka, díky kterým se měří dosažení jednotlivých cílů a stanoveny cílové hodnoty. Nakonec se určily strategické akce přispívající ke splnění strategických cílů., The aim of this thesis is a project of the method Balanced Scorecard into the business management of a food company, whose main activity is the production of sweets, largely jelly products. In the theoretical part there is a defined sphere of business performance. Two approaches of a method application Balanced Scorecard, progress steps of this method and a time frame of the Balanced Scorecard implementation are described. Characteristic of the chosen company and its contemporary way of a performance measurement are a piece of the following application part. Hereafter the strategy was evaluated according to the competition volume and the identification of particular horizons of this method was carried out. Pursuant to the stated findings it came to the deduction of strategic objectives, among which the relations of reasons and results were built through the strategic maps. To each aim 1 – 3 scale factors were assigned, thanks to them the achievement of single aims is measured and final values are set. In the end the strategic actions were determined which contribute to fulfilment of the strategic objectives., Ve zpracování, Import 11/07/2012

The present economic and social conditions in rural areas of Bolivia have relegated women to a secondary role and, in many cases, unfair. The cooperative movement, and specifically its philosophy based on a set of values, is presented as a very viable alternative to change the situation discussed above and to make indigenous rural women to be considered in terms of equality in family and community contexts. However, we need to apply a tool, which has consisted of a personal and innovative adaptation of the traditional strategy map proposed by Kaplan and Norton (1992), through which the interrelationships between objectives from different perspectives, contribute the achievement of the outlined vision., Los condicionantes económicos y sociales presentes en el entorno rural de Bolivia han relegado a la mujer a un papel secundario y, en muchas ocasiones, injusto. El movimiento cooperativo y, concretamente su filosofía basada en una serie de valores, se presenta como una alternativa muy viable para cambiar la situación anteriormente comentada y conseguir que la mujer campesina indígena sea considerada en términos de igualdad en los contextos familiares y comunales. Sin embargo, necesitamos para ello una herramienta de aplicación, la cual ha consistido en una adaptación personal e innovadora del tradicional mapa estratégico propuesto por Kaplan y Norton (1992), a través del cual, la interrelación entre los objetivos correspondientes a diferentes perspectivas, contribuyen al alcance de la visión planteada.

The present economic and social conditions in rural areas of Bolivia have relegated women to a secondary role and, in many cases, unfair. The cooperative movement, and specifically its philosophy based on a set of values, is presented as a very viable alternative to change the situation discussed above and to make indigenous rural women to be considered in terms of equality in family and community contexts. However, we need to apply a tool, which has consisted of a personal and innovative adaptation of the traditional strategy map proposed by Kaplan and Norton (1992), through which the interrelationships between objectives from different perspectives, contribute the achievement of the outlined vision., Los condicionantes económicos y sociales presentes en el entorno rural de Bolivia han relegado a la mujer a un papel secundario y, en muchas ocasiones, injusto. El movimiento cooperativo y, concretamente su filosofía basada en una serie de valores, se presenta como una alternativa muy viable para cambiar la situación anteriormente comentada y conseguir que la mujer campesina indígena sea considerada en términos de igualdad en los contextos familiares y comunales. Sin embargo, necesitamos para ello una herramienta de aplicación, la cual ha consistido en una adaptación personal e innovadora del tradicional mapa estratégico propuesto por Kaplan y Norton (1992), a través del cual, la interrelación entre los objetivos correspondientes a diferentes perspectivas, contribuyen al alcance de la visión planteada.

Cílem této diplomové práce je navržení metody Balanced Scorecard do podnikového řízení potravinářské firmy, jejíž hlavní činností je výroba a distribuce nealkoholických nápojů. V první teoreticko – metodologické části jsou vymezeny přístupy k měření výkonnosti firem, základní pojmy a principy týkající se metody Balanced Scorecard. Dále je popsán postup tvorby této metody, který je uplatněn v následující praktické části. Zde je nejprve charakterizován vybraný podnik zhodnocena strategie dle konkurenčních sil a vymezen obsah čtyř základních perspektiv podniku. Na základě toho jsou podniku doporučeny strategické cíle, mezi kterými jsou pomocí strategické mapy znázorněny vzájemné vazby. Každému strategickému cíli je přiřazeno vhodné měřítko a doporučena cílová hodnota, které by měl podnik v rozmezí 3 – 5 let dosáhnout. Doporučeny jsou rovněž strategické akce, které by měly přispět ke splnění strategických cílů., Point of this dissertation is to propose Balanced Scorecard method into business management of food company, producing and distributing non-alcoholic drinks. First theoretical-methodological part includes determination about approaches to company´s efficiency measurement, basic notions and principles of Balanced Scorecard method. Process of this method, used in following practical part, is subscribed below. There is company characteristics first, competitive strategy and four primary perspectives interpretation. On this basis, the company recommended strategic objectives, which are illustrated with maps of strategic relationships. To each strategic objektive has been assigned appropriate scale and recommended target value, the company should between 3-5 years achieve. Also strategic actions, which should help to achieve strategic objectives, are recommended., Ve zpracování, Import 04/07/2011

Cílem dnešních ekonomických subjektů není pouze dosahovat zisku, ale své cíle a vize jsou formulovány v daleko širších a dlouhodobějších souvislostech. Přílišné zaměření na zisk může škodit ostatním oblastem firmy, které tak mohou být zanedbávány. Eliminací těchto problémů se zabývá systém strategického řízení Balanced Scorecard. Ve své diplomové práci bych chtěl navrhnout systém metrik, jejich hodnot, jednotlivých činností a zodpovědností s nimi spojených. Práce je rozdělena do třech částí. Teoretická část se zabývá studiem pramenů o konceptu Balanced Scorecard a poskytuje příklady a inspiraci, kudy se vydat při reálné implementaci ubírat. V analytické části se zaměřuji na zkoumání status quo společnosti ATEKO a.s., kde se systém BSC připravuje k implementaci. Ve třetí, projektové částí je návrh metrik, jejich hodnot a zodpovědností. V závěru je návrh, jak by systém mohl fungovat., Nowadays the objective of economic entities is not only achieving profit but they tend to formulate their visions and objectives in broader and long-term dimensions. Unduly focus on achieving profit may harm other areas of the company which may end up neglected. One of the Balanced Scorecard's prime concerns is to eliminate such conditions. This diploma thesis is concerned with putting forward specific metrics, their actual values, concrete actions and responsibilities invariably associated with them. The theoretical part is concerned with literary sources that refer to the Balanced Scorecard and lists examples of implemented systems as a guideline. In analytical part it focuses on analyzing the status quo of ATEKO plc. where the system BSC is about to be implemented. The third part deals with putting forward metrics, theirs actual values and responsibilities The work is concluded by a plan how the system could actually run., Ústav financí a účetnictví, obhájeno

Title: Modern Human Capital Management Seminar date: 30th of May 2008 Course: Master thesis in Business Administration, 15 ECTS Authors: Madita Feldberger Supervisor: Lars Svensson Keywords: Human capital, SWOT Analysis, Strategic Map, Balanced Scorecard Research Problem: Despite of the success of Human Capital Management (HCM) in research it did not arrive yet in the HR departments of many companies. Numerous firms even have problems to set their strategic goals with focus on HR. The HR Balanced Scorecard approach could be a big opportunity as a help method to assist HCM entering the doors of many organizations and it even could reach understanding about the usefulness of HCM. Research objectives: The purpose of this thesis is firstly to make a SWOT analysis with focus on Human Resources for a specific company, secondly to develop a Strategic Map and thirdly to create an HR Balanced Scorecard for that organization in order to illustrate a way to create understanding about the usefulness of HCM. Methodology: In this master thesis, it has been selected to employ a case study approach in a single organization, Sigvaris, where the data collection is based on both from existing available sources of information and from qualitative interviews. To give this dissertation a practical point of view a thorough SWOT analysis about the Swiss company Sigvaris with focus on human capital was made. Three employees of the HR department were interviewed. The results out of the SWOT analysis are applied to develop a Strategy Map. Then this Strategy Map was shown to the three interview partners and the strategic goals were discussed and the links between them were reviewed as well. For the development of the HR BSC the three interview partners’ assisted to decide which strategic goals are important, which measures are useful, defined the target values and gave examples for the action plans. Theoretical framework: The theoretical framework includes an explanation of the Human Capital

Title: Modern Human Capital Management Seminar date: 30th of May 2008 Course: Master thesis in Business Administration, 15 ECTS Authors: Madita Feldberger Supervisor: Lars Svensson Keywords: Human capital, SWOT Analysis, Strategic Map, Balanced Scorecard Research Problem: Despite of the success of Human Capital Management (HCM) in research it did not arrive yet in the HR departments of many companies. Numerous firms even have problems to set their strategic goals with focus on HR. The HR Balanced Scorecard approach could be a big opportunity as a help method to assist HCM entering the doors of many organizations and it even could reach understanding about the usefulness of HCM. Research objectives: The purpose of this thesis is firstly to make a SWOT analysis with focus on Human Resources for a specific company, secondly to develop a Strategic Map and thirdly to create an HR Balanced Scorecard for that organization in order to illustrate a way to create understanding about the usefulness of HCM. Methodology: In this master thesis, it has been selected to employ a case study approach in a single organization, Sigvaris, where the data collection is based on both from existing available sources of information and from qualitative interviews. To give this dissertation a practical point of view a thorough SWOT analysis about the Swiss company Sigvaris with focus on human capital was made. Three employees of the HR department were interviewed. The results out of the SWOT analysis are applied to develop a Strategy Map. Then this Strategy Map was shown to the three interview partners and the strategic goals were discussed and the links between them were reviewed as well. For the development of the HR BSC the three interview partners’ assisted to decide which strategic goals are important, which measures are useful, defined the target values and gave examples for the action plans. Theoretical framework: The theoretical framework includes an explanation of the Human Capital

Title: Modern Human Capital Management Seminar date: 30th of May 2008 Course: Master thesis in Business Administration, 15 ECTS Authors: Madita Feldberger Supervisor: Lars Svensson Keywords: Human capital, SWOT Analysis, Strategic Map, Balanced Scorecard Research Problem: Despite of the success of Human Capital Management (HCM) in research it did not arrive yet in the HR departments of many companies. Numerous firms even have problems to set their strategic goals with focus on HR. The HR Balanced Scorecard approach could be a big opportunity as a help method to assist HCM entering the doors of many organizations and it even could reach understanding about the usefulness of HCM. Research objectives: The purpose of this thesis is firstly to make a SWOT analysis with focus on Human Resources for a specific company, secondly to develop a Strategic Map and thirdly to create an HR Balanced Scorecard for that organization in order to illustrate a way to create understanding about the usefulness of HCM. Methodology: In this master thesis, it has been selected to employ a case study approach in a single organization, Sigvaris, where the data collection is based on both from existing available sources of information and from qualitative interviews. To give this dissertation a practical point of view a thorough SWOT analysis about the Swiss company Sigvaris with focus on human capital was made. Three employees of the HR department were interviewed. The results out of the SWOT analysis are applied to develop a Strategy Map. Then this Strategy Map was shown to the three interview partners and the strategic goals were discussed and the links between them were reviewed as well. For the development of the HR BSC the three interview partners’ assisted to decide which strategic goals are important, which measures are useful, defined the target values and gave examples for the action plans. Theoretical framework: The theoretical framework includes an explanation of the Human Capital

Title: Modern Human Capital Management Seminar date: 30th of May 2008 Course: Master thesis in Business Administration, 15 ECTS Authors: Madita Feldberger Supervisor: Lars Svensson Keywords: Human capital, SWOT Analysis, Strategic Map, Balanced Scorecard Research Problem: Despite of the success of Human Capital Management (HCM) in research it did not arrive yet in the HR departments of many companies. Numerous firms even have problems to set their strategic goals with focus on HR. The HR Balanced Scorecard approach could be a big opportunity as a help method to assist HCM entering the doors of many organizations and it even could reach understanding about the usefulness of HCM. Research objectives: The purpose of this thesis is firstly to make a SWOT analysis with focus on Human Resources for a specific company, secondly to develop a Strategic Map and thirdly to create an HR Balanced Scorecard for that organization in order to illustrate a way to create understanding about the usefulness of HCM. Methodology: In this master thesis, it has been selected to employ a case study approach in a single organization, Sigvaris, where the data collection is based on both from existing available sources of information and from qualitative interviews. To give this dissertation a practical point of view a thorough SWOT analysis about the Swiss company Sigvaris with focus on human capital was made. Three employees of the HR department were interviewed. The results out of the SWOT analysis are applied to develop a Strategy Map. Then this Strategy Map was shown to the three interview partners and the strategic goals were discussed and the links between them were reviewed as well. For the development of the HR BSC the three interview partners’ assisted to decide which strategic goals are important, which measures are useful, defined the target values and gave examples for the action plans. Theoretical framework: The theoretical framework includes an explanation of the Human Capital

Title: Modern Human Capital Management Seminar date: 30th of May 2008 Course: Master thesis in Business Administration, 15 ECTS Authors: Madita Feldberger Supervisor: Lars Svensson Keywords: Human capital, SWOT Analysis, Strategic Map, Balanced Scorecard Research Problem: Despite of the success of Human Capital Management (HCM) in research it did not arrive yet in the HR departments of many companies. Numerous firms even have problems to set their strategic goals with focus on HR. The HR Balanced Scorecard approach could be a big opportunity as a help method to assist HCM entering the doors of many organizations and it even could reach understanding about the usefulness of HCM. Research objectives: The purpose of this thesis is firstly to make a SWOT analysis with focus on Human Resources for a specific company, secondly to develop a Strategic Map and thirdly to create an HR Balanced Scorecard for that organization in order to illustrate a way to create understanding about the usefulness of HCM. Methodology: In this master thesis, it has been selected to employ a case study approach in a single organization, Sigvaris, where the data collection is based on both from existing available sources of information and from qualitative interviews. To give this dissertation a practical point of view a thorough SWOT analysis about the Swiss company Sigvaris with focus on human capital was made. Three employees of the HR department were interviewed. The results out of the SWOT analysis are applied to develop a Strategy Map. Then this Strategy Map was shown to the three interview partners and the strategic goals were discussed and the links between them were reviewed as well. For the development of the HR BSC the three interview partners’ assisted to decide which strategic goals are important, which measures are useful, defined the target values and gave examples for the action plans. Theoretical framework: The theoretical framework includes an explanation of the Human Capital

Title: Modern Human Capital Management Seminar date: 30th of May 2008 Course: Master thesis in Business Administration, 15 ECTS Authors: Madita Feldberger Supervisor: Lars Svensson Keywords: Human capital, SWOT Analysis, Strategic Map, Balanced Scorecard Research Problem: Despite of the success of Human Capital Management (HCM) in research it did not arrive yet in the HR departments of many companies. Numerous firms even have problems to set their strategic goals with focus on HR. The HR Balanced Scorecard approach could be a big opportunity as a help method to assist HCM entering the doors of many organizations and it even could reach understanding about the usefulness of HCM. Research objectives: The purpose of this thesis is firstly to make a SWOT analysis with focus on Human Resources for a specific company, secondly to develop a Strategic Map and thirdly to create an HR Balanced Scorecard for that organization in order to illustrate a way to create understanding about the usefulness of HCM. Methodology: In this master thesis, it has been selected to employ a case study approach in a single organization, Sigvaris, where the data collection is based on both from existing available sources of information and from qualitative interviews. To give this dissertation a practical point of view a thorough SWOT analysis about the Swiss company Sigvaris with focus on human capital was made. Three employees of the HR department were interviewed. The results out of the SWOT analysis are applied to develop a Strategy Map. Then this Strategy Map was shown to the three interview partners and the strategic goals were discussed and the links between them were reviewed as well. For the development of the HR BSC the three interview partners’ assisted to decide which strategic goals are important, which measures are useful, defined the target values and gave examples for the action plans. Theoretical framework: The theoretical framework includes an explanation of the Human Capital

The study describes the balanced scorecard as one of the most successful tools used in strategic planning at industrial manufacturing enterprises. The basis of the balanced scorecard includes developing financial strategy for industrial enterprises in several perspectives, setting strategic goals and measuring the degree of these goals achievement by means of key performance indicators. These key performance indicators were established for the competitiveness control and monitoring the enterprises. This study is devoted to the development of a balanced scorecard for industrial enterprises to satisfy the needs of their competitive sustainable development. © Medwell Journals, 2016.

The aggravation of competition in the market of goods and services after Russia's entry into the World Trade Organization determines the necessity of searching the ways to improve the efficiency of Russian enterprises and the competitiveness of their products. In this context, the high level of the energy intensity of the production becomes one of the most important factors significantly limiting the product competitiveness of Russian manufacturers. Further improvement of the utilization efficiency of fuel and energy resources will to a great extent be determined by the way industrial enterprises will manage energy costs. The formation of energy strategies by enterprises plays a special role in solving this problem. Measures realized within the energy strategy of an enterprise, in spite of their relatively wide variety, are always associated with capital investments aimed at obtaining certain results in the future. However, the achievement of these results is limited by a number of external and internal factors. The choice between the variants of realization of an energy strategy predetermines the necessity of creation of the system of indices for estimating the influence of the energy factor on the performance of an enterprise. The paper studies the methodological foundations of the energy strategy of an enterprise using a well-balances system of indices for the estimation of economic efficiency of energy use. © IDOSI Publications, 2013.