Cuadro de mando integral: un estudio exploratorio de la experiencia chilena
Professor Advisor
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Farías Landabur, Antonio
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Author
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Costa, Hellen
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Author
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Jorquera, Gabriela
Author
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Méndez, Laura
Staff editor
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Facultad de Economía y Negocios
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Staff editor
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Escuela de Sistemas de Información y Auditoría
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Admission date
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2012-09-12T18:47:53Z
Available date
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2012-09-12T18:47:53Z
Publication date
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2005
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Identifier
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https://repositorio.uchile.cl/handle/2250/108329
Abstract
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The measurement of performance is even more relevant inside organizations, a
phenomenon that has also affected Chilean companies which have incorporated excellence
practices with certain delay, such as Balanced Scorecard, a tool that has been an interest
center the both academic and business areas during the latest years.
The following research describes Chile’s situation with respect to the Balanced Scorecard
use and it presents an analysis the of the key factors for the success in the implementation
of the Balanced Scorecard (according to the authors) showing a picture how the Chilean
companies have adapted this tool. In this context, we have found a diversity of Balanced
Scorecards, that differ among then in aspects such as the importance they might within the
company, the diffusion among the workers, how useful they might be, the evolution of the
tool, among others. Therefore, we find examples of a complex and unintelligible indicators
that have imposed from other countries and powerful tool that monitor the critical fersks of
the business.
We made this research over the most stock market - in Chile. Thus, we included a list
included in IPSA indicator (Selective xxxx of stock prices) which contains the 40 – stock
markets exchange companies in the Chilean stock market, achieving a 60% rate as a
response.
The evidence suggest that this tool is fully developed in our country, reaching evolution
stages.