El Control de Gestión Estratégico: Planificación Estratégica y KPI’s Estratégicos



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Language: Spanish
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Technical Note


Positive past results are less and less likely to produce positive results in the future. The success of a firm stands in its capacity to adapt to the environment at any given time and situation.

As a consequence, the role of management control has changed significantly and continues to do so. Faced with the, basically financial, management control of the 80s and 90s, it has evolved to become more strategic, and capable of answering to a firms current capacity to generate revenue. This will be achieved only if we measure and control the selected strategic path, and depends also on the capability to constantly reframe that path, through constant and adaptive strategic planning for every moment and situation.