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

Any de publicació: 2017

Volum: 6

Número: 1

Tipus: Article

DOI: 10.37467/GKA-REVSOCIAL.V6.1403 DIALNET GOOGLE SCHOLAR lock_openAccés obert editor

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

Resum

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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