Abstract

PEREZ MARTINEZ, Jineht; FERNANDEZ HERNANDEZ, María Elena  and  DE LA NUEZ HERNANDEZ, Diana. Indicators for management control oriented towards excellence, for integral forest development. Coodes [online]. 2020, vol.8, n.1, pp. 57-67.  Epub Apr 02, 2020. ISSN 2310-340X.

The particularities of the entities in the forestry sector give particular importance to the management control process, especially because of the need to control the impact of their activity on the interested parties, given the changes in the environment. Therefore, this article aims to design a set of indicators for the evaluation and effective monitoring of the management of agroforestry enterprises in a comprehensive manner in accordance with their potential. The study emphasizes, among other aspects, that the management control models analyzed include instruments mainly focused on the economic-financial area, which limits the integral vision of the decision-making process and therefore decreases the possibility of being proactive and effective before new scenarios.

Keywords : management control; excellence; agroforestry enterprises; indicators.

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