Resumo

MEDINA-LEON, Alberto et al. Comprehensive indexes to management control: considerations and theoretical foundation. Ing. Ind. [online]. 2014, vol.35, n.1, pp. 94-104. ISSN 1815-5936.

This work intends to do a comprehensible compilation of integrated indexes created in Cuba the last years, as a supporting tool to organizations´ management systems. Based on the study of 30 indexes, it is designed a methodology that synthesizes the experiences of such practice together with the illustration of methods and techniques employed in the different phases of the proposed methodologies; such is the case of Brainstorming, Kendall, Fuller and Analytic Hierarchy Process methods and multi goal programming. Besides, the article offers considerations about the importance of this managerial practice in our particular environment, as well as suggestions to improve the design of those instruments.

Palavras-chave : control de gestión; management control; integrated indexes; indicators design.

        · resumo em Espanhol     · texto em Espanhol     · Espanhol ( pdf )