El proceso de análisis jerárquicoEl lazo integrador entre el balanced scorecard y el costeo basado en actividades

Abstract

The current scenario in which organizations are interacting is framed by a high competitive level; this scenario requires a dynamic management strategy and also a dynamic information system in order to generate measures that help reliably make decisions in the long term. Thus it is necessary to have information systems that lead to innovation, improved customer service, customer satisfaction and enable stakeholders to align organizational performance, revealing its essence directed towards fulfilling the vision and making them much more competitive. In this context, is important to identify an integration between these tools in order to accommodate the changing environment mentioned above, looking for a comprehensive decision-making in the long run that take into account approaches that allow organizations to generate tactical and operational strategy measurements including both financial and non financial measures seeking for stakeholders value added. However, it is clear that these tools themselves are full of subjectivity, so that the AHP helps make a hierarchy between the different choices made under both tools (the BSC and in the ABC) and allows a multi-criteria decision-making taking into account the cause- effect relationship, starting with an overview of these tools and including the views of everyone in the organization