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
DOI:
https://doi.org/10.37467/gka-revsocial.v6.1403Palabras clave:
Administración de Empresas, economía, estudios empíricos, gestión empresarial, estrategia de organizacionesResumen
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.
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