Resumo

ESPINO-VALDES, Ariel; NOGUEIRA-RIVERA, Dianelys; SANCHEZ-SANCHEZ, Ramón  e  AGUILERA-MARTINEZ, Allán. The environmental sustainability as a perspective of the Balanced Scorecard. Ing. Ind. [online]. 2015, vol.36, n.3, pp. 328-339. ISSN 1815-5936.

The Cuban enterprise sector demands the use of new technologies and tools to attain a correct organization management. On this sense the balanced scorecard facilitates the process of control and permits the decision making in time. The present research has the objective to show a procedure to display the balanced scorecard application, based on four perspectives suggested by the classics and adding a fifth perspective (the environmental sustainability) which constitutes a contribution of obliged analysis in the Popular Camping entity, that has taken this aspect at the international level in general and in particular in tourism for enjoying nature. The research shows as main results: the design of a procedure and the display of the five perspectives which are reflected on the cause-effect map, once the management indicators that permit the analysis of the objectives fulfillment have been identified.

Palavras-chave : Balanced scorecard; dirección; indicadores de control; estrategia.

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