Una aproximación a la aplicación de métodos matemáticos en el control de gestión por indicadores

Abstract

Throughout any indicator creating process, there is a tendency to devote most time to the search of what we need to measure, what we want to measure, or else, what we are being asked to measure. Part of this time is devoted to identifying the availability of the data needed to build those indicators, and a minor part of that time in analyzing the need for developing new data bases of the unavailable data.

Countless successful cases showing the application of technologies for indicator management have been developed for many years. The focus on these efforts has pushed into the background a deeper indicator-based analysis offering more information about what is going on within an organization.

In the present work, we discuss the need for applying mathematical methods, present an approach as to which those methods should be, and how such methods should be used at the different stages of the indicator defining process (formalized as variables) in such a way that we can explore what direction would take us the fact that the variables take certain values, where the variables lead to, and where we lead to if they so continue.