Una nueva visión del "Balanced Scorecard" desde la perspectiva del entorno y el mapa entrópico organizacional

2007 
espanolEste trabajo propone una herramienta para medir, la alineacion existente entre el marco estrategico del Cuadro de Mando Integral y el entorno en el que se desenvuelve la organizacion. Para ello, propone dos modelos complementarios. El primero propone analizar la validez del marco estrategico. Para ello, propone crear una nueva perspectiva, la perspectiva del entorno. En ella la organizacion analizara el entorno y fijara medidas de adaptacion a este. Luego tratara de medir mediante indicadores la eficacia de los logros. El segundo, tratara de medir el grado de desorden de la organizacion con respecto al entorno. Es decir, que riesgos nos encontramos en el entorno y que medidas tomamos para paliarlos. Para ello, utiliza un concepto prestado de la termodinamica: la entropia o medida del desorden de los sistemas. Ambos modelos, tratan de garantizar que el marco estrategico sea acorde con un entorno que es cada vez mas variable. No tiene sentido medir el correcto funcionamiento de aparejos y velas, sin saber donde queremos ir y por donde sopla el viento. EnglishThis paper proposes a tool for measuring the alignment between the strategic framework from the Balanced Scorecard and the environment in which rules the organisation. For that purpose, two complementary models are proposed. The first, analyse the validation of the strategic framework. That is why, it proposes to create a new perspective, the strategic perspective or environmental perspective. The organisation must analyse the environment and establish goals of adaptation. Then estimate the efficiency reaching that goal, using indicators. The second model, tries to estimate the amount of disorder in an organisation in relation to the environment. That is, which are the risks that we found in the environment and the goals that we use to reduce them. We will use for that purpose a concept borrowed from the thermodynamics: entropy or measurement of the amount of disorder of a system. Both models, try to assure that the strategic framework is aligned with an extremely variable environment. It does not make sense measuring the correct function of the rigging and sails, with out knowing were we want to go and direction the wind is taking us.
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