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Anales de la Academia de Ciencias de Cuba
versión On-line ISSN 2304-0106
Resumen
MEDINA LEON, Alberto Arnaldo et al. Contribution to management control and process management. Anales de la ACC [online]. 2021, vol.11, n.3 Epub 01-Dic-2021. ISSN 2304-0106.
Introduction:
The general objective pursued is to propose a conceptual management control model, and its specific procedures, to overcome the lack of links between strategic planning and the management of business processes, reaching the deployment of the strategic course in the processes through the balanced scorecard and knowledge management.
Methods:
Empirical methods are used in the construction of the procedures, derived from the documentary review, the processes of analysis-synthesis, induction-deduction, with their verification and enrichment in practice. The models and procedures carried out are justified with the use of statistical methods, such as analysis of intermediation, proximity, centrality of degree and cluster (UCINET software. 6.0; SPSS; VOSviewer).
Results:
The proposal and application of a management control model, and specific procedures to develop process management, knowledge management and the balanced scorecard, for the deployment of the strategic course and effective and proactive decision making. Conclusions: The lack of links between strategic planning and the management of business processes is overcome, at the conceptual and technical-organizational level, which permits the deployment of the strategic direction and effective and proactive decision making. Its application is achieved in more than 150 companies in Cuba, Mexico, Panama, Bolivia, Venezuela and Angola.
Palabras clave : management control; process management; balanced scorecard; knowledge management.