A balanced scorecard for the construction sector of the province of La Pampa: Relevant factors for performance

Abstract

The purpose of this work is to determine the relative importance of the intervening factors in the performance of the construction sector of the capital department of the province of La Pampa. This paper expands from the hypothesis that the entrepreneurs, managers and administrators of the construction companies of the environment value more the economic-financial factors, putting aside issues related to the environment, the productive, technological and organizational processes. To address the objective and corroborate the hypothesis, semi-structured interviews were conducted with the entrepreneurs, managers and administrators of the construction companies that were qualified in the Register of Bidders. In it, the different perspectives of the dashboard were analyzed in order to obtain the most representative factors in the process of decision making and performance evaluation. These data was processed and subsequently validated by qualified agents. The factors were grouped into five perspectives, arranged in a relational flowchart of the dashboard as a management tool. It was concluded that the companies and the qualified agents consider the profitability factor relevant to the decision-making of the sector, that is to say, the opportunity to earn money and leave out important perspectives for the sustainability of the business.