El entorno competitivo y dinámico ha obligado a las empresas a buscar la excelencia operativa y la mayor eficiencia para sobrevivir, no estando las empresas cooperativas exentas de dicha búsqueda. Una de las herramientas de que dispone este tipo de organizaciones es unirse formando una central de compras que les permita acceder a menores costes como consecuencia del mayor volumen.El objetivo del presente trabajo es averiguar los factores clave para el buen funcionamiento de una central de compras cooperativa y, asimismo, realizar un análisis comparativo entre la central de compras de la Federación Argentina de Cooperativas de Consumo (en adelante, CCFACC), una incipiente central de compras cooperativa argentina, y la Coop Italia, un modelo con amplia trayectoria en el mercado, con resultados comprobados y con proyecciones de mayor crecimiento.La metodología utilizada es el estudio de caso múltiple cruzado, en donde el muestreo consiste en dos casos específicos que son escogidos por ser reveladores y ejemplos extremos. Dicho análisis presenta interés dado que, aunque cada uno de éstos se ubica en contextos y continentes diferentes, siguen compartiendo el compromiso por los valores y principios cooperativos.
Approximately 20 years after the creation of the Balanced Scorecard (hereinafter BSC), BSC is the sixth most widely used management tool by organizations (Rigby and Biledau, 2011). The aim of this article is to identify the key factors for the implementation of a BSC in organizations. To do so, the authors analyzed two cases BSC implementation: one a success and the other a failure. The findings were classified by the answers to the following questions: What was implemented? Where was it implemented? Who implemented it? How did they implement it? and Why was it implemented? The four key factors for the successful implementation of the BSC identified in this study, which complement the existing literature on this subject, are: previous experience of the people responsible for the project; linking the BSC to available resources; consistency between the organizational structure and the strategy; and finally, carrying out a pilot test. Purpose: Approximately 20 years after the creation of the Balanced Scorecard (hereinafter BSC), BSC is the sixth most widely used management tool by organizations (Rigby and Biledau, 2011). The aim of this article is to identify the key factors for the implementation of a BSC in organizations. Design/methodology/approach: The methodology used for this research was the case study, specifically the “two case” study method (Yin, 2003). The cases were selected as being extremes: one organization that had successfully implemented a BSC, and a company whose implementation failed. The findings were classified by the answers to the following questions: What was implemented? Where was it implemented? Who implemented it? How did they implement it? and Why was it implemented? Findings: The four key factors for the successful implementation of the BSC identified in this study, which complement the existing literature on this subject, are: previous experience of the people responsible for the project; linking the BSC to available resources; consistency between the organizational structure and the strategy; and finally, carrying out a pilot test. Originality/value: The contribution made by this study consists of identifying additional key factors that may affect the success or failure of implementing BSC in an organization
ResumenEl Grupo Alimentario Guissona (ubicado en la provincia de Lleida en España), nació con una visión estratégica que le ha llevado a posicionarse con notable éxito en el mercado. Así mismo ha implementado diversas herramientas de gestión que le han permitido desarrollarse, adaptarse y crecer durante más de 50 años. El presente artículo plantea la implantación de un Cuadro de Mando Integral (CMI) para poder monitorear la referida estrategia. Se sugiere implementar esta herramienta concreta, ya que es la quinta herramienta de gestión más utilizada en el mundo según el estudio bianual que realiza Bain & Company (Rigby & Bilodeau, 2013). La propuesta de CMI contenida en el presente estudio incluye 27 indicadores, clasificados en las 4 perspectivas propuestas en el CMI. Palabras clave: Indicadores de gestión; Cuadro de mando integral; Toma de decisiones; Cooperativas agroalimentarias; Sector agroalimentario. THE IMPLEMENTATION OF THE BALANCED SCORECARD IN THE AGRI-FOOD SECTOR: THE CASE OF FOOD GROUP GUISSONA AbstractThe Guissona Food Group (located in the province of Lleida in Spain), was born with a strategic vision that has led it to position itself with remarkable success in the market. It has also implemented several management tools that have enabled the company to develop, adapt and grow for more than 50 years.
Purpose -This article aims to analyse the reasons for Spanish companies to invest in China and the factors that influence the success or failure of the venture during the implementation process.Design/methodology/approach -This paper is based on an interview held with the two partners of the Garrigues office in Shanghai, Francisco Soler and Manuel Torres. Francisco Soler was responsible for opening and subsequently managing the office from 2005 through to August 2011, when he handed over the reins to Manuel Torres.Findings -The main reason for investing in China is its market. It is worth mentioning here that there has been a paradigm shift whereby China has gone from being the ''world's factory'' to the ''world's market'', not just because of its size but also because of the dizzying speed at which it continues to grow. To minimise the risks of investing in China, the interviewees pointed out the crucial importance of the company committing a significant amount of all kinds of resources to the venture. They also maintain that the investing company should ensure that the people responsible for the project are fully committed to the company and completely familiar with its operations and corporate culture.Originality/value -The value of this study lies in contrasting the practical viewpoint of Garrigues legal consulting firm with the existing literature on the topics discussed in the interview: the reasons why companies invest in China, and the factors that lead to their success or failure.
Resumen. El objetivo del estudio consiste en identificar los problemas a los que se han enfrentado las centrales de compras cooperativas en las diferentes etapas de su ciclo de vida. La metodología utilizada es el estudio de casos. El muestreo son dos casos específicos que son escogidos por ser reveladores y ejemplos extremos. Por un lado, la CCFACC, una incipiente central de compras cooperativa argentina, y, por el otro, la Coop Italia, un modelo con amplia trayectoria en el mercado, con resultados comprobados y con proyecciones de mayor crecimiento. Además, resulta interesante que cada uno de los casos se ubica contextos y continentes diferentes. La identificación de los problemas de las centrales de compras cooperativas diferenciados por etapa del ciclo de vida, así como las formas de solucionarlos, en caso de encontrarlas, aportan a mejorar el desempeño del movimiento cooperativo. Se identifican claramente los problemas que sufren las centrales de compras cooperativas con el fin de poder conocerlos y tomar acciones para evitarlos en el caso de una nueva experiencia. El presente trabajo ha aportado a la bibliografía el estudio de dos casos de centrales de compras cooperativas situadas en contextos diferentes y en distintas fases del ciclo de vida, distinguiendo los problemas enfrentados y las formas de solucionarlos. Palabras clave: Cooperativas de consumo; Central de compras; Estudio de casos. Claves Econlit: L31.[en] Comparative analysis of cooperative purchasing centers: problems and solutions Abstract. The aim of the study is to identify the problems faced by cooperative purchasing centers during the different stages of their life cycle. Design/methodology: The methodology used is the case study. The cases chosen correspond to two specific cases revealing extreme examples. On one hand the CCFACC, an incipient Argentine cooperative purchasing center, and, on the other, Coop Italia, a model with a long history in the market, with proven results and projections of great growth. In addition, it is interesting that each of the cases is located on different contexts and continents. The identification of the problems of the cooperative purchasing centers differentiated by stage of the life cycle, as well as the ways of solving them, if found, can contribute to improve the performance of the cooperative movement. The problems experienced by cooperative purchasing centers are clearly identified in order to be able to meet them and take action to avoid in the case of a new experience. The present research has contributed to the bibliography about cooperative purchasing centers located _____________ 1 Universidad Nacional del Sur, Argentina Dirección de correo electrónico: carmenboccatonda@gmail.com.
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