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Balance Score Card

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BALANCE SCORE CARD E INDICADORES DE GESTION
En los últimos años las empresas se han enfocado en el mejoramiento continuo de sus procesos para minimizar costos y ofrecer la mejor calidad a sus clientes. Sin embargo, al buscar este mejoramiento y desempeño continúo en las áreas hizo que estos mejoramientos no tuvieran una dirección, es decir, no había una relación entre objetivos y estrategias con el desempeño realizado por las áreas de responsabilidad basada en actividades. Por tal motivo se crea el Balance Score Card, es un método de contabilidad por áreas de responsabilidad basada en estrategias con el fin de tener una mejora continua dirigida, es decir que se alinea con las estrategias y objetivos.
Contabilidad por áreas de responsabilidad basada en actividades en comparación con la contabilidad por áreas de responsabilidad basada en estrategias
La contabilidad por áreas de responsabilidad basada en actividades ha generado una nueva forma de contabilidad por áreas de responsabilidad ya que se ajusta mejor a los ambientes que requieren mejora continua por causas competitivas o dinamismo del mercado. Este tipo de contabilidad se define por cuatro elementos importantes: 1. Asignación de la responsabilidad 2. Establecimiento de medidas de desempeño 3. Evaluación de desempeño 4. Asignación de recompensas
Su objetivo principal es resaltar el desempeño financiero de las unidades de la empresa, para luego evaluar y recompensar el desempeño. Esta evaluación se hace utilizando estándares orientados de manera financiera (presupuestos, reducción de costos en un periodo).
Sin embargo este procedimiento tiene una limitación, la cual consiste que búsqueda del mejoramiento continuo se fragmenta y se deja de conectar con la misión y estrategia general de la empresa. Esta limitación genera que la mejora continua no tenga una dirección, por lo que se necesitaba una mejora continua rígida que proporcione una misión y una estrategia para la empresa e identificar los objetivos, las medidas de desempeño y las iniciativas necesarias para lograr esta misión y estrategia generales, lo que se conoce como contabilidad por áreas de responsabilidad basada en estrategias.
La contabilidad por áreas de responsabilidad basada en estrategias traduce la estrategia de una organización en objetivos y medidas operativas, la forma más común es el Balance ScoreCard. Este es un sistema de administración del desempeño basado en las estrategias que identifica los objetivos y las medidas de perspectivas diferentes: * La financiera * La del cliente * La del proceso * La del aprendizaje * Crecimiento Se puede concluir que el Balance Score Card convierte la estrategia de la empresa en acciones ejecutables, las cuales se despliegan a través de toda la organización.

Asignación De Responsabilidad
Como se puede observar en el cuadro lo que diferencia la asignación de responsabilidad basada en actividades de la basada en estrategias, es que la última considera dirección y esfuerzos de mejoramiento vinculando la responsabilidad con la estrategia de una empresa. Esto genera que se añada una perspectiva del cliente y otra de aprendizaje y crecimiento.
Al momento de incluir perspectivas se tiene que tener en cuenta que solo se debe incluir perspectivas que sirvan como una potencial ventaja competitiva.
El Balanced Score Card difunde la responsabilidad de las perspectivas a través de toda la empresa. Lo ideal es que todos lo colaboradores dentro de la empresa deben entender la estrategia de la organización.

Responsabilidad basada en actividades | Responsabilidad basada en estrategias | 1. Sin relación con la estrategia | 1. Vinculada con la estrategia. | 2. Eficiencia extensiva a todo el sistema. | 2. Eficiencia extensiva a todo el sistema. | 3. Responsabilidad de Equipo | 3. Responsabilidad de equipo. | 4. Perspectiva Financiera | 4. Perspectiva Financiera. | 5. Perspectiva del Proceso | 5. Perspectiva del Proceso. | | 6. Perspectiva del cliente. | | 7. Perspectiva de aprendizaje y crecimiento. |

Establecimiento de medidas del desempeño
El sistema basado en actividades se basa solo en indicadores en estándares financieros e indicadores orientados hacia los procesos mientras que para el enfoque basado en estrategias se deben diseñar medidas de desempeño de tal manera que se deriven de la estrategia.
Para que una empresa tenga medidas equilibradas hay que tomar en cuenta no solo las financieras sino otros tipos, como las siguientes: 1. Medidas que reflejan el resultado de la acción pasada:
Resultados de ejercicios anteriores.
Ejemplo: Rentabilidad de clientes. 2. Indicadores Inductores (generadores del desempeño): Dan impulso al desempeño futuro.
Ejemplo: Horas de capacitación de los empleados 3. Medidas Objetivas:
Pueden ser cuantificadas y verificadas con facilidad.
Ejemplo: Participación de mercado. 4. Medidas subjetivas: Son menos cuantificables y dependen del juicio. Ejemplo: Identificar las capacidades de los empleados 5. Medidas Financieras:
Se expresan en términos monetarios.
Ejemplo: Retorno de la inversión. 6. Medidas No financieras: Unidades no monetarias
Ejemplo: Numero de clientes insatisfechos 7. Medidas Externas:
Relaciona a los clientes en relación con los accionistas.
Ejemplo: Satisfacción del clientes y rendimiento sobre la inversión. 8. Medidas Internas: Se relacionan con los procesos y capacidades que crean valor para los clientes y accionistas.
Ejemplo: Eficiencia de los procesos y satisfacción de los empleados.

Medición y evaluación del desempeño
En el sistema de responsabilidad basado en actividades concentra la evaluación de desempeño en el mejoramiento de las características del proceso y se centra en una perspectiva financiera. Mientras el sistema de administración estratégica amplia estas evaluaciones incluyendo las perspectivas del cliente y las medidas no solo financieras.
Asignación de recompensas
Para que la administración del desempeño sea exitosa es importante tener un sistema que este vinculado a las medidas del desempeño.
La principal clave de diferencia entre los dos sistemas es que el enfoque de sistema basado en estrategias vas más allá de las medidas financieras ya que considera cuatro dimensiones del desempeño, las cuales son:
Perspectiva financiera, Perspectiva del cliente, la perspectiva del proceso de negocio interno y perspectiva de aprendizaje y crecimiento

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