Abstract

JAQUINET-ESPINOSA, Rebeca et al. Management control: sciences economics e informatic faculty, matanzas´ university . Ing. Ind. [online]. 2015, vol.36, n.1, pp.70-81. ISSN 1815-5936.

A procedure was implemented for the management control with the goal of achieving the articulation of the strategic objectives with the indicators system and the processes of the University of Matanzas "Camilo Cienfuegos", supported in balanced scorecard with integrals indicators of key results areas. As main results it is presented the design of a logical structure where the areas of key result, objectives and limits are articulated with the proposed system of indicators, supported in a computer application that allowed the calculation of synthetic indexes that can be show in a summarized way the development levels of each area, objective and perspective of Balanced Scorecard and its unfolding from the level of ability, departments, professors and students. The treatment of the system indicators through synthetic indexes doesn't only reduce its quantity, but also reinforces the integrative character of the same ones.

Keywords : management control; balanced scorecard; university management; synthetic and integral indicators.

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