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Debilidad simétrica en los indicadores de gestión: consecuencias e impacto estructural || Symmetric weakness in Management Indicators: consequences and structural impact

Author

Listed:
  • Boada, Antonio José

    (CEIPA, Business School, Antioquia (Colombia))

  • Alzate, Isabel Cristina

    (Universidad Nacional de Colombia)

Abstract

El presente artículo se realiza con la finalidad de exponer al lector las debilidades de índole estadístico-estructural que pueden poseer los indicadores de gestión o indicadores clave de rendimiento -mejor conocido como KPI’s-, empleados como medidas para cuantificar el desempeño de una empresa u organización, en especial cuando las variables a contemplar en el diseño del indicador solo logran tener valores positivos, es decir, pertenecer a conjunto de los números reales positivos. Esta debilidad se presenta especialmente en la estructura simétrica del indicador, lo que trae como consecuencia la falta de equidad y justicia en la medición, tanto por exceso como por defecto. En este sentido, se generan en el empleado, incentivos perversos, que repercuten en la toma de decisiones sobre aquellos valores que garantizan un menor valor numérico por encima del valor absoluto y, por ende, aspectos no conformes con la optimización y la organización. Para ello, se procedió a realizar una demostración estadística de los indicadores de gestión relativo (IGT1-IGT2), en función con el comportamiento de la variable aleatoria de insumo, cuyos ingresos son los números reales positivos, lo que determina así las cotas donde aparece esta inestabilidad simétrica que sin darnos cuenta puede generar un impacto importante en el indicador final en perjuicio de la empresa u organización que lo está monitoreando. || The present article is carried out with the purpose of exposing the reader to the statistical-structural weaknesses that the management indicators or key performance indicators may have -better known as KPIs-, used as measures to quantify the performance of a company or organization, especially when the variables considered in the design of the indicator only manage to have positive values, that is, to belong to a set of positive real numbers. This weakness occurs especially in the symmetric structure of the indicator, which results in a lack of equity and justice in the measurement, both by excess and by default. In this sense, perverse incentives are generated in the employee, which have an impact on the decision-making on those values that guarantee a lower numerical value over the absolute value and, therefore, aspects that are not in harmony with optimization and organization. To do this, we proceeded to perform a statistical demonstration of the relative management indicators (IGT1-IGT2), in function with the behaviour of the input random variable, whose income is the positive real numbers which determines this way, the levels where it appears this symmetric instability that without realizing it can generate a significant impact on the final indicator to the detriment of the company or organization that is monitoring it.

Suggested Citation

  • Boada, Antonio José & Alzate, Isabel Cristina, 2020. "Debilidad simétrica en los indicadores de gestión: consecuencias e impacto estructural || Symmetric weakness in Management Indicators: consequences and structural impact," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 29(1), pages 319-336, June.
  • Handle: RePEc:pab:rmcpee:v:29:y:2020:i:1:p:319-336
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    More about this item

    Keywords

    indicadores de gestión; impacto estructural; estimador estadístico; KPI; indicadores clave de rendimiento; management indicators; structural impact; statistical estimator; KPI; key performance indicators.;
    All these keywords.

    JEL classification:

    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • C18 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Methodolical Issues: General
    • C52 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Model Evaluation, Validation, and Selection

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