Resumo

PEREZ MARTINEZ, Jineht; FERNANDEZ HERNANDEZ, María Elena  e  DE LA NUEZ HERNANDEZ, Diana. Impact of the management control process oriented to excellence in the enterprise Agroforestry Macurijes de Cuba. Rev cubana ciencias forestales [online]. 2021, vol.9, n.1, pp. 35-52.  Epub 03-Abr-2021. ISSN 2310-3469.

The purpose of this research is to analyze the impact of the excellence-oriented management control process on the development of capacities in agroforestry enterprises, taking the Macurijes Agroforestry Enterprise as a case study. For this purpose, the alignment between the processes and the criteria of forest management for excellence was determined; indicators were defined in order to evaluate the level of enterprise performance with respect to excellence and strategic lines for continuous improvement were proposed. As a main result, the contribution of the excellence-oriented management control process to the effective use of the enterprise's capabilities in terms of the satisfaction of its stakeholders was demonstrated. As a general conclusion, it is deduced that the adoption of this approach contributes to achieve important economic, social and ecological benefits derived from the effective use of all the enterprise's capabilities.

Palavras-chave : Management control; Excellence; Social responsibility; Agroforestry development..

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