Resumen

SANCHEZ-RETIZ, Carlos Alberto  y  RODRIGUEZ-BELLO, Luz Angélica. Decision-Making in Small Companies that Combine Several Economic Activities. Construction of a Dash Board. rev.univ.empresa [online]. 2019, vol.21, n.37, pp.228-262. ISSN 0124-4639.  https://doi.org/10.12804/revistas.urosario.edu.co/empresa/a.6762.

Decision making is an essential skill for business success; however, in small companies where managers fulfill multiple roles, decisions are made without the support of technical tools, discarding strategic management methods because they are not a priority, which leads them to make mistakes in the adopted strategies that would be even more complex when the business combines several economic activities. From this point of view, it is crucial to provide small entrepreneurs with a strategic guide that allows them to monitor the business and improve the level of assertiveness in decision making. For this purpose, in this study, a control panel model was designed based on the Balanced Scorecard, built from the review of implementation cases in companies belonging to franchises, food traders and product importers. The objectives with a similar scope were combined to obtain a guide of strategic ones in the financial perspectives of clients, internal processes, and learning and knowledge to achieve the final result. The findings suggest that, effectively, executives can model strategies for their business, based on the combination of indicators typically used by different companies belonging to the same industrial sector, allowing them to know how to obtain competitive advantages over other market players.

Palabras clave : Decision making; strategy; dashboard; balanced scorecard; strategic objectives; indicators.

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