Balanced Scorecard in Human Resources Management: study case in a compensation department from a food enterprise

  • Martha Ríos Manrique Universidad de Guanajuato
  • Julián Ferrer Guerra Instituto Tecnológico de Celaya
  • Clara I. Muñoz Colomina Universidad Complutense de Madrid
  • Manuel Fernando Martínez Vera Instituto Tecnológico de Celaya
Keywords: Balance Scorecard, Human Resources Management, Corporate Strategy.

Abstract

Questioning financial relation between cost and profitably in Human Resources programs is a common issue for top management. Main problem arise from manager ignorance about this relation. Another problem is to know how to align HR programs with business objectives. Balance scorecard aids to clarify the relationship between financial ratios with organizational learning capabilities, operational process, and customer relations. In this way BSC could be implemented in human recourses area as a mean to support business strategy. This support comes from performance indicators related with corporate strategy. Human Resources programs could be “sell” in this way to top management as a better managerial system. In this paper we addressed a methodological propose to use balance scorecard in human resource management with orientation to strategic alignment.

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Author Biographies

Martha Ríos Manrique, Universidad de Guanajuato

Departamento de Finanzas y Administración

Julián Ferrer Guerra, Instituto Tecnológico de Celaya
Departamento de Posgrado Administración
Clara I. Muñoz Colomina, Universidad Complutense de Madrid
Departamento de Economía Financiera y Contabilidad II Facultad de Ciencias Económicas Empresariales
Manuel Fernando Martínez Vera, Instituto Tecnológico de Celaya
Departamento de Posgrado Administración

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Published
2012-04-12
How to Cite
Ríos Manrique M., Ferrer Guerra J., Muñoz Colomina C. I. y Martínez Vera M. F. (2012). Balanced Scorecard in Human Resources Management: study case in a compensation department from a food enterprise. Cuadernos de Estudios Empresariales, 20, 145-176. https://revistas.ucm.es/index.php/CESE/article/view/38965
Issue
Vol. 20 (2010)
Section
Articles

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