{"id":20467,"date":"2024-08-15T16:32:02","date_gmt":"2024-08-15T19:32:02","guid":{"rendered":"https:\/\/www.stratecsoluciones.com\/novo\/blog\/uso-del-balanced-scorecard\/"},"modified":"2026-04-16T14:59:02","modified_gmt":"2026-04-16T17:59:02","slug":"uso-del-cuadro-de-mando-integral","status":"publish","type":"post","link":"https:\/\/actiosoftware.com\/es\/blog\/uso-del-balanced-scorecard\/","title":{"rendered":"\u00bfPor qu\u00e9 fracasa el uso del cuadro de mando integral?"},"content":{"rendered":"<p style=\"text-align: right;\"><strong>Ing. Miguel Rivas Roces<\/strong><br \/>\n<strong>MBA Universidad de Nueva York<\/strong><br \/>\n<strong>Profesor Universidad Adolfo Ib\u00e1\u00f1ez, Chile.<\/strong><\/p>\n<p>Muchos empresarios, directores de colegios, jefes de diversos servicios p\u00fablicos y otras organizaciones, a menudo me comentan los fracasos habidos en la utilizaci\u00f3n del Cuadro de Mando Integral diciendo que ha sido imposible implantarlo como una metodolog\u00eda \u00fatil de trabajo. Es cierto. Un alto porcentaje de la utilizaci\u00f3n del Cuadro de Mando Integral falla en su intento de ser una metodolog\u00eda pr\u00e1ctica para las organizaciones. Aqu\u00ed van algunas explicaciones y recomendaciones de mi experiencia en Chile y otros pa\u00edses sudamericanos.<\/p>\n<p>El BSC (Cuadro de Mando Integral) es una metodolog\u00eda de planificaci\u00f3n y control y debe estar integrado con el presupuesto, control de proyectos, programas de trabajo, tableros de comandos operativos, procesos de negocio, etc. No es una herramienta aislada a todo el resto, sino una herramienta <strong>integrador<\/strong>.Aunque parezca ins\u00f3lito,<strong> la primera raz\u00f3n<\/strong> la raz\u00f3n por la que falla el BSC es porque no hay una planificaci\u00f3n adecuada de los elementos que integran el Cuadro de Mando Integral. Es decir, no existen los componentes que deber\u00edan alimentar el sistema de planificaci\u00f3n y control. Mal comienzo. Si usted quiere planificar de forma sist\u00e9mica, todos los componentes de la planificaci\u00f3n deben estar disponibles para el plan central. La falta de planificaci\u00f3n adecuada en los niveles intermedios y superiores no es un problema del BSC, sino de una mala direcci\u00f3n de los ejecutivos responsables.<\/p>\n<p><strong>La segunda raz\u00f3n<\/strong> del fracaso es porque no se lo toma en serio. Suele verse como otra de las novedades que traen los graduados de un MBA, pero el presupuesto sigue siendo la herramienta central de planificaci\u00f3n, a pesar de todas las limitaciones de \u00e9ste en cuanto a que mide solo el uso del dinero en determinadas partidas y deja de lado la eficiencia y competitividad, algo que a la hora de los grandes seminarios es el argumento m\u00e1s socorrido por los propios ejecutivos. Absolutamente inconsistente entre lo que se dice y hace.<\/p>\n<p><strong>La tercera raz\u00f3n<\/strong> del fracaso es que se confunde lo que se quiere hacer, con lo que se puede hacer. A poco andar de una implantaci\u00f3n que hicimos en un centro de salud y en el cual no quisieron contratar ninguna consultor\u00eda de sistemas, los ejecutivos hab\u00edan creado m\u00e1s de 1.000 indicadores de gesti\u00f3n, confundiendo el BSC con tableros de mando y control. Lo peor fue que de esos 1.000 indicadores, m\u00e1s de 600 de ellos eran imposibles de generar por no existir la informaci\u00f3n en los sistemas b\u00e1sicos (inform\u00e1ticos y contables). El excesivo entusiasmo les pas\u00f3 la cuenta.<\/p>\n<p><strong>Una cuarta raz\u00f3n<\/strong> es la casi absoluta ignorancia de los ejecutivos de gesti\u00f3n sobre las funcionalidades y propiedades de los sistemas inform\u00e1ticos. La gesti\u00f3n y la generaci\u00f3n de informaci\u00f3n corren por carriles distintos; no conversan, viven mundos aparte, casi irreconocibles entre s\u00ed, a pesar de que cualquier directivo reconoce que estamos en la era de la informaci\u00f3n, o conocimiento. Otra inconsistencia abrumadora.<\/p>\n<p>Recomiendo a todo ejecutivo que estudie a fondo lo que son hoy los sistemas de informaci\u00f3n, inteligencia de negocios, metainformaci\u00f3n, conocimiento, intranets productivas, sistemas empresariales (ERP), sistemas de informaci\u00f3n ejecutiva, etc. Si lo que sabe lo aprendi\u00f3 hace cinco a\u00f1os, est\u00e1 absolutamente obsoleto. No se trata de transformarlos en programadores ni analistas de sistemas, sino en conocedores de sus propias fuentes de informaci\u00f3n. Tan importante como conocer el mundo exterior de la macroeconom\u00eda que afecta al pa\u00eds y el entorno de gesti\u00f3n, es importante conocer el interior de la empresa y el microentorno de informaci\u00f3n. Cuando inviten a un economista a dar una charla, ojal\u00e1 tambi\u00e9n invitaran a un ingeniero de gesti\u00f3n.<\/p>\n<p><strong>La quinta y \u00faltima raz\u00f3n<\/strong>, pero no menos importante, es la falta de liderazgo real a la hora de comprometerse en una metodolog\u00eda de planificaci\u00f3n y control integral por parte de la alta direcci\u00f3n. En muchos casos he tenido la percepci\u00f3n que algunos ejecutivos desear\u00edan que la implantaci\u00f3n del BSC efectivamente fallara porque de esa manera de sacan un \u201cclavo en el zapato\u201d. Si la m\u00e1s alta direcci\u00f3n no est\u00e1 comprometida y asume la metodolog\u00eda, toda implantaci\u00f3n corre un alto riesgo de fracaso ya que a las finales, \u00bfno es acaso la planificaci\u00f3n y direcci\u00f3n dos de las funciones m\u00e1s relevantes de un ejecutivo? Si \u00e9ste no ejerce su labor como tal y espera que las cosas tengan \u00e9xito casi por generaci\u00f3n espont\u00e1nea, \u00bfno es \u00e9sa justamente una actitud propensa al fracaso?<\/p>\n<p>As\u00ed las cosas, las fallas no est\u00e1n en la metodolog\u00eda del Cuadro de Mando Integral (BSC, por sus siglas en ingl\u00e9s), que es muy simple, sino en la propia gesti\u00f3n interna de la empresa. Un viejo refr\u00e1n espa\u00f1ol dice: \u201clo que natura non da, Salamanca non presta\u201d.<\/p>","protected":false},"excerpt":{"rendered":"<p>Ing. Miguel Rivas Roces MBA\u00a0\u00a0 Universidad de Nueva York Prof. Universidad Adolfo Ib\u00e1\u00f1ez, Chile. Muchos empresarios, directores de colegios, jefes de diversos servicios p\u00fablicos y otras organizaciones,\u00a0 a menudo me comentan los fracasos habidos en la utilizaci\u00f3n del Balanced Scorecard diciendo que ha sido imposible implantarlo como una metodolog\u00eda \u00fatil de trabajo.\u00a0 Es cierto.\u00a0 Un [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1246],"tags":[],"Idioma-posts":[1169],"class_list":["post-20467","post","type-post","status-publish","format-standard","hentry","category-estrategia-e-performance","idioma-posts-espanhol"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.0 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>\u00bfPor qu\u00e9 falla el uso del balanced scorecard? 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