Abstract

ORTIZ-PEREZ, Aniuska; PEREZ-CAMPANA, Marisol  and  VELAZQUEZ-ZALDIVAR, Reynaldo. Proposal of balanced scorecard for the University of Holguín. Ing. Ind. [online]. 2014, vol.35, n.3, pp.333-343. ISSN 1815-5936.

The Management Control System is one of the internal factors that face the universities at the present moment, being the Balanced Scorecard one of the fundamental tools for their implementation, contributing to the achievement of the organization goals. This article have as objective to propose a procedure for designing the Balanced Scorecard in universities, contextualized in the characteristics of the new Cuban university that takes base on the process approach. As result of their application in the University of Holguín, it was obtained the strategy map, the Management Indicators System and the Balanced Scorecard of this institution, concluding that it is a valid methodological instrument for the design of the Management Control System.

Keywords : university management; management control; process approach; strategy map; Balanced Scorecard.

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