SISTEMA DE CONTROL GERENCIAL EN PYMES Y SU POTENCIAL PARA EL APRENDIZAJE ESTRATÉGICO. ESTUDIO DE CASO DE EMPRESAS FAMILIARES ARGENTINAS
DOI:
https://doi.org/10.51720/mcr.v6i2.4933Palavras-chave:
control de gestión, PyMe, empresa familiar, estrategiaResumo
En los últimos años, la literatura en control gerencial incorporó a la perspectiva tradicional de brindar información formal y financieramente cuantificable, medidas no financieras y controles informales, interesándose en comprender cómo se utilizan en diferentes tipos organizacionales. El estudio examina el grado de adopción y formalidad de instrumentos del Sistema de Control Gerencial (SCG) en pequeñas y medianas empresas (PyMEs) familiares que puedan favorecer el aprendizaje organizacional para su continuidad. Se apoya en el modelo de Malmi & Brown (2008), que concibe al SCG como un paquete integrado por controles formales e informales, complementado con la propuesta de palancas de control de Simons (1995). Bajo una metodología cualitativa de casos múltiples, se analizaron empresas argentinas concesionarias de marcas automotrices que experimentaron cambios en la contabilidad de gestión inducidos por demandas de sus terminales. Se observó que priorizan la planificación a corto plazo, con un enfoque táctico. Aplican frecuentemente controles culturales y administrativos, avanzando en controles cibernéticos de costos e indicadores con distinto grado de formalización e isoformismo. Los controles de recompensa no son utilizados. El SCG se emplea como control diagnóstico e incipientemente como control interactivo, afectando la renovación de estrategias y viabilidad de largo plazo.Downloads
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