Indicadores para el control de gestión orientado a la excelencia, por un desarrollo integral forestal
The particularities of the entities in the forestry sector give particular importance to the management control process, especially because of the need to control the impact of their activity on the interested parties, given the changes in the environment. Therefore, this article aims to design a se...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | Spanish |
| Published: |
2020
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7351578 |
| Source: | Cooperativismo y Desarrollo: COODES, ISSN 2310-340X, Vol. 8, Nº. 1, 2020 (Ejemplar dedicado a: enero-abril), pags. 57-67 |
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| Summary: |
The particularities of the entities in the forestry sector give particular importance to the management control process, especially because of the need to control the impact of their activity on the interested parties, given the changes in the environment. Therefore, this article aims to design a set of indicators for the evaluation and effective monitoring of the management of agroforestry enterprises in a comprehensive manner in accordance with their potential. The study emphasizes, among other aspects, that the management control models analyzed include instruments mainly focused on the economic-financial area, which limits the integral vision of the decision-making process and therefore decreases the possibility of being proactive and effective before new scenarios. |
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