Modelo tipo Balanced Scorecard Dinámico como herramienta de apoyo al seguimiento y control de gestión de la estrategia en ambientes dinámicos

Abstract

This research project develops a Balanced Scorecard model using system dynamics, in order to provide a support tool for management control and strategic decision making, related to the impact of lead time 1 in the development of telecommunication services, a fundamental aspect in UNE EPM telecommunications’ strategy, the company for which this project was done. Given the nature of the problem to be solved, which is the fact that managers are facing multiple variables with dynamic interrelations that determine the setting time of new product development process, the theoretical support is based on Herbert Simon´s proposal of bounded rationality that took a turn to the classical view of absolute rationality that prevailed in the administrative management for decisionmaking, and the potential of system dynamics, a tool that helps to solve these problem, through the integration and comprehensive representation of a large number of interrelated variables and their possible effects in time, combining both hard data and qualitative elements of a system. The developed model allows the simulation of different scenarios, facilitating the visualization of the potential impact of each variable and the consequences that could have in the future, emphasizing the lead time variable, enabling the decision makers to allocate resources towards those organizational variables that best leverage the implementation of UNE EPM Telecommunications strategy.