Resumo

COMAS-RODRIGUEZ, Raúl; NOGUEIRA-RIVERA, Dianelys  e  MEDINA-LEON, Alberto. The management control and the information systems: proposal of support tools . Ing. Ind. [online]. 2014, vol.35, n.2, pp. 214-228. ISSN 1815-5936.

ABSTRACT   The objective of this article is to develop a procedure to the management control, based in a balanced scorecard with focus of process, which contribute to improve the efficiency and the efficacy in the Comercializadora Divep Sancti Spíritus Enterprise. A procedure, based in the Balanced Scorecard, that integrates the process definition into the planning is defined. As results, the key factors of the enterprise success associated to the four perspectives of the Balanced Scorecard which are linked through the cause-effect relations are defined and the strategic map that contribute visualizing and communicating the enterprise strategy is obtained. The indicators are evaluated with the assistance of the software GECAS version 3.0. The implementation of the procedure contributed to improve the efficiency and the efficacy in the Comercializadora Divep Sancti Spíritus Enterprise.

Palavras-chave : management control; balanced scorecard, process management, key factors of success.

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