Balanced Scorecard de Segunda Generación con Manufactura Esbelta
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El presente artículo propone el desarrollo de un Balanced Scorecard (BSC) de segunda generación basado en la Manufactura Esbelta (LM). El objetivo es evaluar y mejorar el desempeño organizacional mediante la alineación de los objetivos con la estrategia de LM. El método utilizado se basó en la integración de LM dentro del BSC. Los resultados revelan una forma novedosa de evaluar y mejorar el desempeño de las organizaciones por medio de la reducción de desperdicios. La originalidad es la consolidación de un nuevo BSC basado en LM. La relación entre los objetivos de las cuatro perspectivas se presenta a través de una matriz de relaciones de manera sencilla y clara. Los hallazgos identifican los desperdicios en cada uno de los objetivos estratégicos en sus respectivas perspectivas y se listan las herramientas esbeltas y acciones correspondientes de mejora. La limitación se relaciona con el número reducido de objetivos estratégicos propuestos.
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