Resumo

ESPINO-VALDES, Ariel; SANCHEZ-SANCHEZ, Ramón  e  AGUILERA-MARTINEZ, Allán Francisco. Procedure for controlling in Villa Clara Campismo Popular enterprise. Ing. Ind. [online]. 2013, vol.34, n.2, pp. 198-211. ISSN 1815-5936.

At present, the controlling plays an important role as directing philosophy in Cuban enterprises, optimizing the knowledge of employees in terms of results of the organization. Different approaches have been introduced on this direction but it has not been possible to link the strategic objectives with the goals to reach. The current investigation aims at developing a control system of management in Campismo Popular enterprises, with the purpose of using the inductors of change to align the management of processes with the established strategy, under a systemic and proactive approach, deepening in the organizational environment. This work shows important results like the design of a procedure with integrated character, with modern approaches and indicators of management, which will permit the opportune analysis of the fulfillment of objectives.

Palavras-chave : controlling; balanced scorecard; management; indicators; human resources.

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