Diseño e implementación de indicadores de gestión bajo la metodología del cuadro de mando integral para la dirección administrativa y financiera de una institución del sector público

Abstract

This work came up from the need for relying on a tool that enables the entity of non-financial public sector approach to the Directorate of Administration and Finance towards the achievement of objectives aligned to the strategy of the institution by monitoring and regulating management. Its purpose is to characterize the Balanced Scorecard as a Management Control System based on the strategic management of public sector organizations using cascaded application with the Directorate of Administration and Finance. It also means the importance of the existence of a feeding system and feedback effective and efficient decision-making system generated control systems and strategic management through scorecard. The implementation of management indicators for the Resource Management process, the responsibility of the Directorate of Administration and Finance, begins with the analysis of the Scorecard, the highest level of the public institution, being the basis for disaggregating the objectives and align the respective indicators.