Balancedscorecard for a popular campismo business unit

Abstract

Management control plays a decisive role in the Cuban business sector, which demands changes in the working methods and styles of its managers, in accordance with the updating of the economic model and the introduction of new management approaches, to contribute to efficiency and process efficiency. That is why this research aims to develop a Balanced Scorecard in the Business Unit of the Playa Blanca Base of the Holguín Popular Camping Company, which contributes to the alignment and deployment of strategies. For this, a
Balanced Scorecard is designed with financial perspectives, customer orientation, the
development of its internal processes and training and growth, which allow the company to be
more competitive. The work shows as a fundamental result the application of a scorecard
integrative character, supported by the four perspectives in the company.