Resumen

NOGUEIRA RIVERA, Dianelys et al. Management control and knowledge management for strategic alignment. Application case. Ing. Ind. [online]. 2024, vol.45, n.2, pp. 186-202.  Epub 22-Feb-2025. ISSN 1815-5936.

Management control and knowledge management are a key binomial in organizations. The objective of the work was to integrate tools from these two fields in contribution to strategic alignment. Theoretical and empirical methods are applied to synthesize the tools to be integrated, along with: brainstorming, to identify functions and tasks; the knowledge inventory and the checklist, to analyze the frequency of appearance of the knowledge associated with the tasks; and, the development of a workshop to socialize and enrich the DACUM charter, in contribution to strategic alignment. The study was structured in three stages: selection of the management control model; integration of management control and knowledge management tools for strategic alignment; and, application of the tools. The results of the OVAR matrix, modified DACUM method and KOVAR matrix in a grain conservation company are presented.

Palabras clave : management control; knowledge management; strategic alignment..

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