Guide for the construction of a balanced scorecard in companies

The current task of management and especially of managers should be to interpret the objectives proposed by the organization and transform them into actions through planning, organization, direction and control of all the activities carried out in the areas and levels of the company in order to achieve the proposed objectives. Control and management indicators should be elements of the administrative process that include all activities undertaken to ensure that actual operations match planned operations. All managers of the organization have the duty to evaluate results and take the necessary measures to minimize inefficiencies, so that control and management indicators are key elements in the administration of companies. The implementation and development of a performance evaluation and control system occurs to the extent that the organization manages to develop and implement the different elements that make up an integral planning system, that is, when the plans, methods and principles have been framed in the organizational scheme.