Sporala red del conocimiento
Universidad Antonio Nariño

Ingeniería Industrial · 2026

Análisis bibliográfico del Cuadro de Mando Integral como herramienta para mejorar la competitividad de las MIPYMES en el sector turístico

Muñoz Casanova, Wilmer Leonardo · Arango Chaverra, Karen DayanaAsesor: Saray, Nancy Esperanza

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Resumen

This study aims to analyze the Balanced Scorecard as a strategic management tool and its contribution to the competitiveness of micro, small, and medium-sized enterprises (MSMEs) in the tourism sector. The research employs a mixed-methods approach, combining a review of scientific literature with bibliometric analysis allowing for an examination of both the content and evolution of studies related to the topic. To this end articles published between 2000 and 2025 in recognized academic databases were compiled and analyzed, identifying research trends, key authors, methodological approaches, findings, and the most studied variables. This analysis highlights the main benefits of the Balanced Scorecard, including its ability to integrate financial and non-financial indicators, facilitate decision-making, and guide management toward achieving strategic objectives. Similarly some limitations associated with its implementation are identified particularly in contexts lacking an organizational culture focused on planning. The results allow us to conclude that this tool is relevant for strengthening management and improving the competitiveness of tourism MSMEs by providing a clearer and more structured vision.

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