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Repositorio de la Red Internacional de Investigadores en Competitividad

VENTAJA COMPETITIVA Y DESARROLLO ECONÓMICO

Vol. 4 No. 1 (2010): La competitividad como factor de éxito ISBN 978-970-27-2032-4,

Sistemas de control de gestión en Pymes Industriales: relación con la incertidumbre ambiental, la estrategia y el desempeño

Submitted
July 7, 2016
Published
2017-03-22

Abstract

Este estudio analiza los sistemas de control de gestión (SCG), respecto de su uso y alcance, en 130 Pymes manufactureras del sureste de México. Se establecen relaciones entre los SCG, la percepción de incertidumbre del ambiente (PIA), la estrategia y el desempeño. Con los resultados obtenidos no se pudo confirmar la relación de los SGC con la PIA; respecto a la estrategia y el desempeño, se confirmó que las Pymes que siguen una estrategia prospectiva demuestran un mejor desempeño respecto de las que adoptan  una estrategia reactiva. Los resultados también muestran que en las Pymes que siguen una estrategia reactiva y que cuentan con SCG también existe la misma relación e incluso es mayor.

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