Strategic planning, risks and balanced scorecard, in freely convertible currency in the company CIMEX Sucursal Matanzas
Keywords:
balanced scorecard, strategic objectives, risksAbstract
The creation in Cuba of commercial establishments in freely convertible currency at the end of 2019, in a scenario where the intensification of the blockade and the factors of the environment are increasingly changing and that in one way or another can positively or negatively influence the achievement of the objectives set by the country. In this sense, the present research carried out in the company CIMEX Sucursal Matanzas arises, which pursues as a general objective to update the system of objectives associated with strategic planning in correspondence with the determination of the risks associated with the sale in freely convertible currency. Supported by the materialistic dialectical method, together with theoretical and empirical methods and the case study. Significant results were obtained for correct administrative decision-making, based on the improvement of business and risk management.
References
Alfaro Uribe, Diana (2014). Planeación estratégica 2014-2015 Menzies Aviation Colombia.
Brito Gómez, D. (2018). El riesgo empresarial. Revista Universidad y Sociedad. Vol.10 No 1.
Campos González, F. (2014). “Aplicación de un sistema de planificación estratégica y control de gestión en una organización sin fines de lucro: caso ONG psicólogos voluntarios”. (Magister Maestría), Universidad de Chile, (23082014).
Chiavenato, I. (2017). Planeación estratégica: Mcgraw-Hill Interamericana.
Cienfuegos, S. (2016). La gestión integral del riesgo en las organizaciones: metodologías de apreciación del riesgo
Giler Mantilla, K; Mendoza Contreras, K; Paredes Floril, P. (2016). Gestión de riesgo empresarial. Evaluación y mejoramiento del control interno de fundaciones. Estudio de Caso.
Kaplan, R. S. & Norton, D. P. (1999). Cuadro de Mando Integral (The Balanced Scorecard) (3ª Ed.). Ediciones Gestión 2000, S.A., Barcelona
Mejía Quijano, R. N.-P., María; Martins, Izaias. (2017). Administración de riesgos empresariales en Colombia, México y Argentina.
Mejía Quijano, R. V. H., Eduart; Acevedo Sierra, Carolina (2014). Metodología para la gestión de riesgo estratégico en las pymes. Paper presented at the IV Encuentro Nacional de Profesores de Contaduría Pública.
Mejía Quijano, Rubi (2014). Metodología para la gestión de riesgos estratégicos en las PYMES.
Milián, G. D. J. R. (2019). Metodología para un sistema integral de Planeación estratégica y Control Interno.
RAMÍREZ, M. P. F. B. D. M. (2017). Gestión integral de riesgos: un enfoque orientado en la asignación de recursos para micro, pequeñas y medianas empresas (mipymes) del sector transporte en Colombia, Caso Fast Boys
Sánchez, L. R. S. (2015). COSO ERM y la gestión de riesgo. QUIPUKAMAYOC Revista de la Facultad de Ciencias Contables, 23, 43-50.
Soler-González, R; Valera-Lorenzo, P; Oñate-Andino, A; Naranjo-Silva, E. (2018). La gestión de riesgo: el ausente recurrente de la administración empresarial. Revista Ciencias UNEMI Vol. 11, No. 26, pp.51-62.
Yin, R. K. (1989) Case Study Research: Desing and Methods, Applied social research Methods series, Newbury Park CA, Sage
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
- Sending a contribution to the Cuban Magazine of Finance and Prices (RCFP) implies a non-exclusive assignment of rights, which includes: Reproduce the Article in whole or in part and communicate the Article to the public in print or electronic format, combined or not with the works of third parties, such as by making the Article available to the public via the Internet or any other network, as part of a database, with on-line or off-line access, for use by third parties; Translate the Article into other languages and release the translation to the public; Create adaptations, summaries, or excerpts of the Article and other derivative works thereof, and exercise all of your rights in such adaptations, summaries, excerpts, and derivative works; Include the Article, either in its translated, adapted or summarized version, totally or partially, in a computerized database and make it available to third parties; Include the Article, totally or partially, either in its translated, adapted or summarized version, in a selection or compilation of texts; Rent or lend the Item to third parties; Reproduce the Article by means of reprography, without prejudice to legal limitations.
The Author of articles published in the Cuban Magazine of Finance and Prices (RCFP) may exercise the following rights:
- Reproduce the Article, totally or partially, and disseminate its content or make it available to the public, in printed or electronic format, as part of a teaching content or as a compilation, for use in the academic or research field in the institution to the one to which the Author belongs or in those institutions to which he belongs.
- Publish the Article on the Internet or authorize the Author's institution (or any other appropriate organization) to do the same, immediately from the date of publication of the Article in the journal: within the institution's closed network (p. eg, the intranet); or in publicly accessible institutional repositories or centrally organized repositories, provided that a link to the Article is included on the journal's website.
- Grant to the Author's own institution (or any other appropriate organization) the authorization to reproduce the Article in order to prevent its deterioration or, if the original is in an obsolete format or the technology to use it is not available, in order to ensure that the Article remains available for teaching or research purposes;
- Present the Article at a meeting or conference, and distribute copies of the Article to those attending the event.
- Grant end users at the Author's own institution (or any other appropriate organization) permission to copy, use, transmit, and publicly perform the work and to create and distribute derivative works.
