3C Empresa. Investigación y pensamiento crÃtico. ISSN: 2254-3376 Ed. 48 Vol. 10 N.º 4 Noviembre 2021 - Febrero 2022
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MODEL BASED ON BALANCED SCORECARD APPLIED TO THE
STRATEGIC PLAN OF A PERUVIAN PUBLIC ENTITY
Francisco Fernando Juárez Regalado
EUPG Escuela Universitaria de Posgrado –UNFV, Universidad Tecnológica del Perú-UTP, (Perú).
E-mail: juarezr@hotmail.com ORCID: https://orcid.org/0000-0002-3942-7832
Doris Esenarro
EUPG Escuela Universitaria de Posgrado - Universidad Nacional Federico Villarreal, (Perú).
E-mail: desenarro@unfv.edu.pe ORCID: https://orcid.org/0000-0002-7186-9614
Mónica DÃaz Reátegui
EUPG Escuela Universitaria de Posgrado - Universidad Nacional Federico Villarreal
Universidad Norbert Wiener, (Perú).
E-mail: monicdre@yahoo.com ORCID: https://orcid.org/0000-0003-4506-7383
Maurice Frayssinet Delgado
EUPG Escuela Universitaria de Posgrado - Universidad Nacional Federico Villarreal, (Perú).
E-mail: mfrayssinet@gmail.com ORCID: https://orcid.org/0000-0001-6223-2577
Recepción: 15/09/2021 Aceptación: 09/11/2021 Publicación: 24/11/2021
Citación sugerida:
Juárez, F. F., Esenarro, D., DÃaz, M., y Frayssinet, M. (2021). Model based on balanced scorecard applied to the
strategic plan of a peruvian public entity. 3C Empresa. Investigación y pensamiento crÃtico, 10(4), 127-147. https://doi.
org/10.17993/3cemp.2021.100448.127-147
3C Empresa. Investigación y pensamiento crÃtico. ISSN: 2254-3376 Ed. 48 Vol. 10 N.º 4 Noviembre 2021 - Febrero 2022
128 https://doi.org/10.17993/3cemp.2021.100448.127-147
ABSTRACT
The objective of this research is to propose a design of a model based on a Balanced Scorecard (BSC)
applied to the strategic plan of a Peruvian public entity. There is a deî›…ciency of compliance with the
objectives of the strategic plan, which results in the low acceptance of public institutions by citizens. The
methodology used for this design proposal was based on the BSC management tool. To test the model,
a prototype of a solution based on BSC was built for the institutional strategic plan; in the interface, the
following results were obtained; the year 2019, the average of the programmed goals of the indicators
was 59, the standard of the execution of the plans was 58, this means an execution percentage of 97%
for 2019. Therefore, it is proposed to reach 100% by 2020 with the implementation of the proposal..
KEYWORDS
Balanced Scorecard, Strategic map, Strategic plan, Public entity.
3C Empresa. Investigación y pensamiento crÃtico. ISSN: 2254-3376 Ed. 48 Vol. 10 N.º 4 Noviembre 2021 - Febrero 2022
129 https://doi.org/10.17993/3cemp.2021.100448.127-147
1. INTRODUCTION
The government eectiveness index captures perceptions of the quality of public services, the quality
of the civil service and the degree of its independence from political pressures, the quality of policy
formulation and implementation, and the credibility of the government's commitment to such policies
(The Global Economy, 2021).
0.2
0.0
-0.2
-0.4
-0.6
-0.8 1996 2000 2003 2005 2007 2009 2011 2013 2015 2017 2019
1998 2002 2004 2006 2008 2010 2012 2014 2016 2018
Figure 1. Peru - Government Effectiveness Index 1996-2019.
Source: (The Global Economy, 2021).
Figure 1 shows that Peru's government eectiveness index has been negative in the last two decades. This
research work proposes a tool for monitoring the institutional strategic plan based on BSC to reverse
these results.
The change in management itself, by following the BSC, implicitly implies an intense activity of
internal process improvement and would be subject to operational indicators to measure its evolution.
The binomial, customer and stakeholder satisfaction and nancial survival require a great eort and
a permanent philosophy of optimization (Foncubierta-RodrÃguez, Galiana-Tonda, & Galiana, 2020);
globalization has caused that having a vision, mission, objectives, or goals is not enough for the eî±»cient
3C Empresa. Investigación y pensamiento crÃtico. ISSN: 2254-3376 Ed. 48 Vol. 10 N.º 4 Noviembre 2021 - Febrero 2022
130 https://doi.org/10.17993/3cemp.2021.100448.127-147
fulî›…llment of the functions. Instead, it requires tools and techniques that make this activity a process
capable of complying with strategic management that serves as a source of information for future
decision making, particularly the BSC (Moreira & Murillo, 2020), it is recommended that before the
implementation of the model, a review and, if applicable, an adaptation of the map and its strategic
objectives, as well as the valuations and weightings of the indicators, since these may also vary according
to the needs and priorities of each organization (Murillo, 2020), since its appearance and during the
period 1992-2010, the BSC has undergone constant evolution, It emerged as a comprehensive evaluation
tool based on economic value, and its continuous development has originated an aligned and global
measurement model that allows guiding the organization towards the creation of value, thus responding
to the demands of its stakeholders (Pérez, Guillén, & Bañón-Gomis, 2017).
For the î›…rst time since May 2018, Peru has a formal declaration of the General Governance Policy
- PGG to 2021. Every public entity must take care of the consistency of its policies and plans with
the PGG and the SINAPLAN framework within the î›…rm intention of progressively institutionalizing
State policies and best practices at the service of the population in the territory (Centro Nacional de
Planeamiento Estratégico (CEPLAN), 2019).
2. LITERATURE REVIEW
Balanced Scorecard (BSC)
The BSC ensures alignment between î›…nance, market, technology, and innovation. At the same time, it is
indispensable as a communication strategy, management control device, and corporate strategy (Abad,
2019), within the multiple tools that help in decision making in an organization is the BSC, which allows
translating the organization's strategy into concrete objectives that can be measured, which can be both
î›…nancial and non-î›…nancial (Castillo, RodrÃguez, & Osma, 2017).
3C Empresa. Investigación y pensamiento crÃtico. ISSN: 2254-3376 Ed. 48 Vol. 10 N.º 4 Noviembre 2021 - Febrero 2022
131 https://doi.org/10.17993/3cemp.2021.100448.127-147
Strategic Plan
It is common for strategies to be contained in a strategic plan, a tool that is a process comprising the
study of the current and future environment of the internal situation, the establishment of goals for
a horizon more signiî›…cant than one year, and the choice of decisions that represent investments, to
sustainably satisfy the reason why a company exists or was created (Villajuana, 2013), the strategic plan
is a document used to communicate the company's objectives and actions necessary to achieve them
(Turban, Volonino, & Wood, 2015).
Strategic Map
An essential element for the elaboration of the BSC is the elaboration of a strategic map, which constitutes
a graphic presentation of the organizational perspectives with the strategic objectives in a cause-eect
manner (Ramos et al., 2020), the new framework, which we call strategic map, is a logical and complete
structure to describe a strategy, it provides the basis for designing a BSC (Kaplan & Norton, 2016).
3. METHODOLOGY
Strategic Plan
Balanced Scorecard
Strategic Map
Software Engineering
Author contributions
Model
Figure 2. Model based on BSC.
Source: own elaboration.
3C Empresa. Investigación y pensamiento crÃtico. ISSN: 2254-3376 Ed. 48 Vol. 10 N.º 4 Noviembre 2021 - Febrero 2022
132 https://doi.org/10.17993/3cemp.2021.100448.127-147
Figure 2 shows the methodology proposed in this research, which consists of designing a model based
on the BSC management tool and basic software engineering principles. To test it, a prototype of
a BSC-based solution for the institutional strategic plan of a Peruvian public entity was built. This
implementation includes the following activities.
3.1. IDENTIFICATION OF THE ELEMENTS OF THE STRATEGIC PLAN
MISSION
CORE VALUES
BUSINESS GOALS
STRATEGIES
VISION
Figure 3. Elements of the strategic plan.
Source: own elaboration.
Figure 3 shows the main elements of the strategic plan; at the top of the pyramid are the general features
such as the mission and vision of the organization, while at the base of the pyramid are the more speciî›…c
elements such as values, objectives, and strategies. These elements of the strategic plan can be extracted
from the organization's strategic plan (Alfaro et al., 2020).
3.2. DEFINITION OF THE BSC PERSPECTIVES
The perspectives that will group the strategic objectives or indicators proposed in the strategic plan are
deî›…ned.