Business Performance Measurement Indicators: Case Study in Entities of the Holguin Territory
Copyright (c) 2021 Semestre Económico
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
- Articles
- Submitted: February 2, 2021
-
Published: July 30, 2021
Abstract
The article had the objective of selecting the indicators to be used in the process of evaluating business performance in the entities of the Holguin territory, which allow the deepening of the causes that affect their results. The analysis-synthesis was used in a theoretical aspect for the information processing; the inductive-deductive approach for the determination of the most representative causes that influence the business performance of the entities of the Holguin territory. Among the empirical methods, the study employed survey, direct observation and checklists. As the main result, the indicators that facilitate the evaluation of business performance in entities of the Holguin territory are selected. This selection allowed its reduction by 55 % (45 indicators to 25); grouped as follows: management, technical-organizational, organization of processes, and economic-financial. This analysis was carried out from the empirical experiences in the Holguin territory and the theoretical assessment of a group of experts from the academy. The results show that during the period 2010-2019, optimal business performance was not achieved, mainly due to factors related to material resources and work means.
References
- Cardeñosa, E. L. (2005). Procedimiento metodológico para el análisis de la eficacia y eficiencia de un sistema empresarial. Universidad de Holguín.
- Cora, H. C. (2011). Procedimiento para el mejoramiento de la evaluación del desempeño empresarial a partir de un enfoque basado en procesos. Caso de estudio Etecsa [tesis de maestría, Universidad de Holguín]. Repositorio Universidad de Holguín. https://repositorio.uho.edu.cu/handle/uho/6143.
- Cruz, L. y Pérez, A. (2017). Procesos más relevantes del control interno de una empresa hotelera. Semestre Económico, 20(45), 217-231. https://doi.org/10.22395/seec.v20n45a8.
- Kister, T. C. y Hawkins, B. (2006). 10 - Metrics: Measuring Planning and Scheduling Performance. Maintenance Planning and Scheduling. Butterworth-Heinemann.
- Li, H., Hong, T., Lee, S. H. y Sofos, M. (2020). System-level key performance indicators for building performance evaluation. Energy Buildings, 209, 109703. https://doi.org/10.1016/j.enbuild.2019.109703.
- Nascimento, S., Bortoluzzi, S. y Dutra, A. y Ensslin, S. (2011). Mapeamento dos indicadores de desempenho organizacional em pesquisas da área de Administração, Ciências Contábeis e Turismo no período de 2000 a 2008. Revista de Administração. São Paulo, 46(4), 371-389. https:// www.scielo.br/j/rausp/a/MKhbLLPGDmBpYW3ZGKxLdXz/?format=pdf&lang=pt.
- Obradovic, V., Bjelica, D., Petrovic, D., Mihic, M. y Todorovic, M. (2016). Whether We are Still Immature to Assess the Environmental KPIs! Procedia - Social and Behavioral Sciences, 226,132-139. http://doi.org/10.1016/j.sbspro.2016.06.171.
- Osman, M., Abokersh, M. H., El-Baz, O., Sharaf, O., Mahmoud, N. y El-Morsi, M. (2020). Key Performance Indicators (KPIs): Assessing the Process Integration of a Shell-and-Tube Latent Heat Storage Unit. Journal of Cleaner Production, 256. https://doi.org/10.1016/j.jclepro.2020.120249.
- Rivadeneira, R. M. (2006). Evaluación de sistemas de gestión estratégica. Editorial Prensa Moderna.
- Rodríguez, A., y Cabrera, L. (2004). Procedimiento de análisis y mejoramiento de procesos. Revista Ingeniería Industrial, XXV(2).
- Sicilia, Y. P., Guilarte, R. B., y Díaz, Á. G. (2018). Procedimiento para la evaluación de la calidad de los servicios internos. Ciencias Holguín, 24(4), 79-90. http://www.ciencias.holguin.cu/index.php/cienciasholguin/article/view/1104.
- Thomson, J. R. (2015). Chapter 6 - Managing the Safety of Aging I&C Equipment. High Integrity Systems and Safety Management in Hazardous Industries.Butterworth-Heinemann.
- Torres, R., Campaña, M. y García, L. (2020). Procedimiento para la gestión integrada y por procesos de proyectos de desarrollo local. Retos de la Dirección, 14(1), 102-106. https://revistas.reduc. edu.cu/index.php/retos/article/view/3369
- Torres, R., Campaña, M. y Torres, I. (2018). La gestión integrada y por procesos de los proyectos de desarrollo local. Ciencias Holguín, 24(3), 53-55.
- Villa, E. M. (2006). Procedimiento para el control de gestión en instituciones de educación superior [tesis de doctorado, Universidad Central de las Villas].
Downloads
