La influencia de la planificación estratégica y los sistemas de control de gestión sobre el rendimiento de las empresas constructorasun estudio empírico en España
- Giménez Sánchez, José 1
- García Pérez de Lema, Domingo 1
- Madrid-Guijarro, Antonia 1
-
1
Universidad Politécnica de Cartagena
info
ISSN: 2695-9755
Year of publication: 2017
Volume: 6
Issue: 1
Type: Article
More publications in: SOCIAL REVIEW: International Social Sciences Review / Revista Internacional de Ciencias Sociales
Sustainable development goals
Abstract
In this article, we analyse through a sample of 112 companies representing the Spanish construction sector, the relationship between the development of strategic planning and the use of management control systems of the company and its performance. The results show that, traditional and advanced control systems, exert a positive influence on company performance. Therefore, the establishment of control systems was confirmed as a means to obtain a sustainable competitive advantage. Other findings were the positive effect of company size and age in the development of formal strategic planning and management control systems.
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