Design and implementation of a balanced scorecard in a colombian company
Universidad de Medellín, Colombia
Universidad Tecnológica de Bolívar, Colombia
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This article presents the design and implementation of a Balanced Scorecard (BSC) in a medium-sized company in Colombia, providing synthetic indicators for objectives, perspectives and business strategies through key performance indicators (KPIs) and a hierarchical weighting method. The BSC combines the subjectivity in assigning weights to KPIs, objectives and perspectives, with the objectivity in the quantitative method of normalization and aggregation of indicators, facilitating SMEs monitoring the achievement of goals, support decision-making and implement action plans to achieve business goals. © 2017.
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