La influencia de la planificación estratégica y los sistemas de control de gestión sobre el rendimiento de las empresas constructorasun estudio empírico en España

  1. Giménez Sánchez, José 1
  2. García Pérez de Lema, Domingo 1
  3. Madrid-Guijarro, Antonia 1
  1. 1 Universidad Politécnica de Cartagena
    info

    Universidad Politécnica de Cartagena

    Cartagena, España

    ROR https://ror.org/02k5kx966

Revista:
SOCIAL REVIEW: International Social Sciences Review / Revista Internacional de Ciencias Sociales

ISSN: 2695-9755

Año de publicación: 2017

Volumen: 6

Número: 1

Tipo: Artículo

DOI: 10.37467/GKA-REVSOCIAL.V6.1403 DIALNET GOOGLE SCHOLAR lock_openAcceso abierto editor

Otras publicaciones en: SOCIAL REVIEW: International Social Sciences Review / Revista Internacional de Ciencias Sociales

Resumen

La importancia de las empresas constructoras para el desarrollo económico y productivo ha suscitado investigaciones en todo el mundo para identificar las herramientas de gestión que favorecen su competitividad. En este artículo se analiza, a través de una muestra de 112 empresas representativas del sector de la construcción español, la relación entre el desarrollo de planificación estratégica y la utilización de sistemas de control de gestión de la empresa y su rendimiento. Los resultados muestran que tanto los sistemas de control tradicionales, como los avanzados ejercen una influencia positiva sobre el rendimiento de la compañía; confirmándose como medio para obtener una ventaja competitiva sostenible. Otros hallazgos son el efecto positivo del tamaño y la edad de la empresa para el desarrollo de planificación estratégica formal y sistemas de control de gestión. Este estudio puede ser de interés para los empresarios y las administraciones públicas.

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