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Análisis de la Aplicación del Balanced Scorecard como Herramienta de Diagnóstico Adaptada a Microempresas

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  • Francia Milena Suárez

Abstract

Resumen Las microempresas presentan un grado muy bajo de organización y gestión, lo cual las pone en desventaja. Es por ello que requieren atención especial frente a sus necesidades de desempeno y crecimiento. Este artículo desarrolla un análisis de la aplicación del Balanced Scorecard como herramienta adaptada para el diagnóstico de las microempresas de la comuna 7 de la ciudad de Cali (Colombia), a fin de que estas unidades productivas puedan contar con los beneficios de la metodología. Se aplicaron 94 encuestas y la información se analizó con SPSS. Los resultados ob‑ tenidos permiten caracterizar las microempresas de la comuna, demostrando que esta metodología es flexible para ser adaptada a una microempresa, lo que ampliará sus opciones para estructurar negocios y permitir el crecimiento y sustentabilidad organizacional. Abstract Micro-sized enterprises have a very low degree of organization and management, which puts them at disadvantage. Therefore, special attention to meet their needs for performance and growth is required. In this article, an analysis of the implementation of the Balanced Scorecard as a tool adapted for the diagnosis of micro-sized enterprises in the commune 7 in Cali (Colombia) is developed, so that these productive units can have the benefits of this methodology. Ninety-four surveys were conducted and the information was analyzed with SPSS. The results obtained allow us to characterize the micro-sized companies in this commune, which is an indication that this methodology is flexible and it can be adapted to micro-sized enterprises; this expands options for microentrepreneurs, so that they can structure their businesses; thus, this allows organizational growth and sustainability.

Suggested Citation

  • Francia Milena Suárez, 2017. "Análisis de la Aplicación del Balanced Scorecard como Herramienta de Diagnóstico Adaptada a Microempresas," Revista de Economía y Administración, Universidad Autónoma de Occidente, January.
    • Handle: RePEc:col:000156:015865
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