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

Autores/as

  • José Giménez Sánchez Universidad Politécnica de Cartagena
  • Domingo García Pérez de Lema Universidad Politécnica de Cartagena
  • Antonia Madrid-Guijarro Universidad Politécnica de Cartagena

DOI:

https://doi.org/10.37467/gka-revsocial.v6.1403

Palabras clave:

Administración de Empresas, economía, estudios empíricos, gestión empresarial, estrategia de organizaciones

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.

Biografía del autor/a

José Giménez Sánchez, Universidad Politécnica de Cartagena

Licenciado en Administración y Dirección de Empresas por la Universidad Politécnica de Cartagena (UPCT). Desarrolló su carrera profesional como director financiero en compañías multinacionales, compaginando su actividad en la empresa con la investigación científica y la labor docente y como ponente en diversas instituciones educativas. Consultor especializado en Estrategia Empresarial y Operaciones Corporativas. Diploma de Estudios Avanzados (DEA) en Análisis Económico y Jurídico de la Empresa. Suficiencia Investigadora. Premio “Economía y Empresa” concedido por el Ilustre Colegio de Economistas de la Región de Murcia.

Domingo García Pérez de Lema, Universidad Politécnica de Cartagena

Doctor en Ciencias Económicas y Empresariales por la Universidad Murcia, Catedrático del Departamento de Economía Financiera y Contabilidad en la Universidad Politécnica de Cartagena. Consultor especializado en Planes de Viabilidad y Valoración de Empresas. Director de la Cátedra Emprendedores y Coordinador de Creación de Empresas de I+D+i en la UPCT. Director del Observatorio Económico de la Pyme de la Región de Murcia. Presidente de la Comisión de Valoración y Financiación de Empresas en la Asociación Española de Contabilidad y Administración de Empresas. Co-Director de la Fundación Análisis Estratégico para el Desarrollo de la Pyme (FAEDPYME).

Antonia Madrid-Guijarro, Universidad Politécnica de Cartagena

Titular de Universidad en el Departamento de Economía Financiera y Contabilidad de la Universidad Politécnica de Cartagena. Sus líneas de investigación son la innovación en la Pyme, restricciones financieras y factores de éxito competitivo. Ha participado en congresos internacionales y publicado en revistas de impacto tales como Journal of Small Business Management, Journal of Entrepreneurship and Regional Development, Australian Accounting Journal y Spanish Accounting Journal, entre otras. Es sub-directora de investigación de la Oficina de Emprendedores y Empresas de Base Tecnológica en la Universidad Politécnica de Cartagena.

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21-03-2017

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Giménez Sánchez, J., García Pérez de Lema, D., & Madrid-Guijarro, A. (2017). La influencia de la planificación estratégica y los sistemas de control de gestión sobre el rendimiento de las empresas constructoras: un estudio empírico en España . SOCIAL REVIEW. International Social Sciences Review Revista Internacional De Ciencias Sociales, 6(1). https://doi.org/10.37467/gka-revsocial.v6.1403

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