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Cofin Habana
versión On-line ISSN 2073-6061
Resumen
QUINTERO CHACON, Adalberto y FERNANDEZ ELIAS, Rafael. Management Audit and Financial Expectations for the Balanced Scorecard. Cofin [online]. 2017, vol.11, n.2, pp. 1-20. ISSN 2073-6061.
In today's economic conditions, companies are obliged to improve their management with the aim of enhancing their innovative capacity and ability to adapt to changes, so they are better able to achieve their goals. The Balanced Scorecard is a tool suitable for this, and allows business development to be monitored beyond the financial sphere. In this paper, it is examined what effect the connection of the Balanced Scorecard with management audit has, because the latter contributes to controlling business management and attaches much more importance to it.
Palabras clave : Strategy; Management; Indicators.