Cuadro de Mando Integral

E X E C U T I V E S U M M A R Y The "Balanced Scorecard" is a highly useful tool in both short and long-term company management. This is firstly because, in combining both financial and non-financial indicators, it allows one to anticipate tendencies and... More

E X E C U T I V E S U M M A R Y The "Balanced Scorecard" is a highly useful tool in both short and long-term company management. This is firstly because, in combining both financial and non-financial indicators, it allows one to anticipate tendencies and create a proactive strategic policy. In the second place it offers a structured method for selecting guiding indicators. Professor Antonio Dávila considers that this is the precise factor which differentiates and characterizes the "Balanced Scorecard". 34 IESE • REVISTA DE ANTIGUOS ALUMNOS, septiembre de 1999 A FONDO Nuevas herramientas de control: R E S U M E N D E L A R T Í C U L O El Cuadro de Mando Integral es una herramienta muy útil para la dirección de empresas en el corto y en el largo plazo. En primer lugar, porque al combinar indicadores financieros y no financieros permite adelantar tendencias y realizar una política estratégica proactiva. En segundo lugar, porque ofrece un método estructurado para seleccionar los indi Less