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Management control and internal control

Anonim

KAIZEN, or Continuous Improvement, has been identified as Total Quality, but rather KAIZEN is the umbrella that covers most Japanese practices including Total Quality, Just in Time and Quality Circles, etc.

management-control-and-internal-control

Concepts and Value Chain of Excellence in Quality Management Service:

  • CTCJusty TimeQuality CirclesImprovement for ImprovementSearch for Excellence

Value chain

Concepts and Value Chain of Service Excellence

KAIZEN, or Continuous Improvement, has been identified as Total Quality, but rather KAIZEN is the umbrella that covers most Japanese practices including Total Quality, Just in Time and Quality Circles, etc.

GENERAL CONCEPTS

CONCEPTS ASSOCIATED WITH INTEGRAL MANAGEMENT

PLANNING: It consists of setting the specific course of action to be followed, establishing the principles that must guide it, the sequence of operations to carry it out and the determination of the time and numbers necessary for its implementation.

The Quality Management Model of State Services

Set of practices that were defined as keys to the management of any public entity of excellence. Its design is based on the Chilean Excellence Management Model, which was adapted to the uniqueness of State management to ensure its proper implementation at the service of users.

Knowing that it is MANAGEMENT, then what is a Management Model:

The management model used by public organizations is different from the management model in the private sphere.

While the second is based on obtaining economic gains, the first brings into play other issues, such as the social welfare of the population.

WHAT DO THE ORGANIZATION'S GOALS INDICATE?

They indicate results and goals that the company must achieve in a given time and that provide the basic guidelines and guidelines towards which to direct efforts and resources.

What are Public Policies and what are they for?

They are a "set of objectives, decisions and actions that a Government carries out to solve the problems that, at a certain moment, the citizens, and the Government itself, consider as priorities"

A public policy supposes a program of governmental action in a sector of society or in a geographical space; It is not done in isolation but by drawing up a plan, that is, a problem is structured through the development of a program by introducing the rational element (element of order)

WHAT ARE GOALS?

They represent a relation of numbers in quantity and time operated, while the objectives are the guidelines at a general level. The overall objective should encompass both short and long-term goals in context.

The goals are interrelated with each other, to achieve the general objective, that is to say to achieve the objectives, it is necessary to achieve the goals.

WHAT IS A BUDGET?

They are programs in which figures are assigned to activities, referring to the flow of money within the organization. It involves an estimate of capital, costs and income. Budgets are an indispensable element when planning, their purpose is to determine the best way to use and allocate resources while controlling the activities of the organization in financial terms.

WHAT IS A PROJECT?

It is a special set of activities that must be carried out within a period generally specified in the workplace.

WHAT IS A PROCESS?

It is a set of consecutive activities ordered according to progress or added value contribution of the good or services to be delivered to a client.

• The word quality has been defined in many ways, but we can say that it is the set of characteristics of a product or service that give it the ability to meet customer needs.

• First, you need to define what system means.

• Formally system is a set of elements that are related to each other.

• That is, we speak of a system, not when we have a group of elements that are together, but when they are also related to each other, all working as a team

The 8 principles of quality management

1.- Focus on the client: organizations depend on their clients, therefore they must understand their current and future needs, satisfy their requirements and strive to exceed their expectations.

2.- Leadership: leaders establish unity of purpose and orientation of the organization. They must create and maintain an internal environment, in which staff can become involved in achieving the organization's objectives.

3.- Participation of the personnel: The personnel, at all levels, is the essence of the organization, and their total commitment enables their skills to be used for the benefit of the organization.

4.- Process-based approach: A desired result is achieved more efficiently when activities and related resources are managed as a process. See next chapter to learn more about the processes.

5.- System approach to management: identifying, understanding and managing the interrelated processes as a system, contributes to the effectiveness and efficiency of the organization in achieving its objectives.

6.- Continuous improvement: the continuous improvement of the overall performance of the organization must be a permanent objective of the organization.

7.- Fact-based approach to decision making: effective decisions are based on data analysis and prior information.

8.- Mutually beneficial relationships with the supplier: an organization and its suppliers are interdependent, and a mutually beneficial relationship increases the capacity of both to create value.

Process management and control

A process is an activity that uses resources, and that is managed in order to allow the input elements to be transformed into results.

Therefore a process consists of:

a.- Some inputs

b.- Some outputs

c.- An activity or process in itself

d.- Some control requirements

e.- A measurement of its effectiveness

f.- A person in charge of it

The application of a process system within the organization, together with the identification and interactions of these processes, as well as their management, is called a process-based approach.

For an organization to function effectively, it has to identify and manage a large number of related activities.

The process-based approach solves one of the most common problems in our organizations. What happens when a problem or activity is not from a single department, but involves several different departments or managers?

Process control and monitoring is a very useful tool for internal improvement

The simplest solution to manage them is to make a process map, where the interrelation between them is clearly seen.

Usually, processes are classified between:

- Strategic, support and deploy the policies and strategies of the organization.

- Operational, constitute the sequence of added value, from understanding the needs of the market, to the use by customers.

- Support, give support and support to the operational processes.

The organization's reason for being

Answer to the questions:

-About us?

-What do we do?

-How are we different?

-Why and why do we do what we do?

-Who do we do it for?

-How do we do it?

-What values ​​do we respect?

The organization's reason for being

It must be a formula:

-Ambitious: A challenge

-Clear: Easy to interpret

-Simple: so that everyone understands it

-Short, so that it can be easily remembered

-Shared: Agreed upon by the people of the organization

VISION

Shared

"The best way to predict the future is to invent it" (Alan Kay, computer pioneer)

"Planning does not mean knowing what decision I am going to make tomorrow, but what decision I must make today to get what I want tomorrow" (Peter Drucker)

"An action without vision… is meaningless.

A vision without action… is a dream.

A vision with action… can change the world. ” (Joel Arthur Barker)

Without VISION there is no future. Planning backward is resigning yourself to improving the past.

It is the future of the organization in X years (concrete)

Answer to the questions:

-What and how do we want to be in x years?

-What do we want to become?

-Who will we work for?

-How will we differentiate ourselves?

-What values ​​will we respect?

It is the future of the organization in X years (concrete)

It must be a formula:

With foresight, not to improve last

-Coherente with the mission

-Ambiciosa: challenging but realistic, workable

-Clara: Easy interpretation

-simple: for everyone to understand

-Atractiva: to cause illusion

-shared: Consensuada by the people in the organization

Some recommendations for a VISION working session

- It is necessary not to be distracted in the past, but to look to the future.

- If barriers are detected (doubts, indefiniteness, problems…), they must be identified, the possible scenarios drawn and decisions made.

- The transformation of VISION into reality involves reviewing the way of doing things, the organizational structure and the strategy.

If you don't know the environment but you know yourself, you have the same chances of winning as you do of losing.

If you don't know the environment or you don't know yourself, all your battles will turn into defeats. ”

Sun Tzu, "The Art of War"

WEAKNESSES of the organization, in relation to the OPPORTUNITIES and THREATS of the environment

Collect:

• the Strong points on which we must rely

• the Weak points that we must overcome

• the Opportunities that we must take advantage of • the Threats from which we must defend ourselves

Must be:

• More than a simple identification: the Strongest and Weakest points, in relation to Opportunities and Threats

- A good tool for the quality model questionnaires

- Important, get everyone to contribute their perspective

- Entertain themselves to discuss only interesting disagreements, if possible

- The SWOT Matrix exercise must be done in small committee

Strengths-F

List strengths

Weaknesses-D

List Weaknesses

Opportunities-O

List Opportunities

FO strategies

Use strengths to take advantage of opportunities

DO strategies

Overcome weaknesses by taking advantage of opportunities

A-Threats

List threats

FA strategies

Use strengths to evade threats

DA strategies

Minimize weaknesses and avoid threats

STRATEGIC PLAN + dashboards

The STRATEGIC PLAN can have the following elements:

An INTRODUCTION, with the presentation of the institution, the objective of the Plan, the background, the methodology used, the participants, the main steps of the process, the time of validity and the monitoring and evaluation system

• THE MISSION

• THE VISION

• The main elements of the SWOT

• THE STRATEGIC AXES

• THE CONTROL PANELS

STRATEGIC PLAN

+ dashboards

STRATEGIC AXES

• Basic lines of development of the institution

• They group one objective or several that have a common scope

• Coherent with the Mission, Vision and SWOT

• They do not have to cover all the important aspects of the institution. It is necessary to prioritize

• Homogeneous

• Very few (5-10?)

• They are like a wardrobe with its distribution

+ dashboards

OBJECTIVES

Strategic Goals

• Aims to achieve in order to achieve the future vision of the institution.

• Broad, non-specific, undated statements

• Different areas, although all related to the corresponding AXIS

• Homogeneous to achieve adequate results Improve the quality of Management,

• Few (1-3 for each AXIS) to the requirements of the environment

• Viable, in accordance with the SWOT Operational Objectives

• General actions aimed at achieving each of the strategic objectives. Management Planning

• Differentiable, distinguishable. Implementation of active methodologies

• Few (4-5 for each Objective

Strategic)

STRATEGIC PLAN

+ dashboards

ACTIONS

• Individual or group steps, necessary to achieve the operational objectives

• They make it possible to distribute tasks and responsibilities, calendar, resources, indicators, monitoring and evaluation

• Realistic (consult SWOT)

• They may be chained and depend on some of the results of the previous (form-project-implement…)

• Very few (1-3). Strictly Necessary

Persons Responsible

• Must feel “owner” of the process and participate in it from point 0. Must be accountable

• With names and surnames

• It is not necessary that they are always the bosses

+ dashboards

Indicators

• Measuring instruments

• Few, but significant (especially thinking of customers)

• They can be time, cost, activity, but better, results.

• Quantitative or qualitative

• A small “system” of indicators is preferable to not one

• Easy to obtain

• They allow introducing corrective measures

+

Standard-Objective dashboards

• Desired or expected results or level to be achieved. As concrete as possible

Calendar

• A specific date (not a period).

• Allows as accurate monitoring as possible and reacts on time

• Viable

• If planned for 4 years, distribute the actions

Resources

• The total costs of each action, or at least the added costs, if any

• If the sum of the necessary resources is not viable, it is necessary to redo the table: Calendar, Standard, Actions and even objectives

+ dashboards

Some recommendations for preparing a

Scorecard

- The elaboration has to be done by a very small group of people (3-4) and then agree on it individually or in small groups. An assembly exercise is not effective

- It is an instrument: modifiable and improvable. It is preferable to have a provisional table, than not to have it

- Not everything has to have the same specific weight: objectives, actions and even indicators can be weighted, but do not forget that "the best is the enemy of the good"

- In There must be a commitment to monitoring and evaluation somewhere: when, who, how, consequences, etc.

- It is not a matter of luck, but of will… It is PENALTY, but… there is pain!

• Variable whose function is to objectify changes for decision making in any organization

TRANSPARENCY AND PROBITY

(Organic Constitutional Law of General Bases of the State Administration)

• "Observe an impeccable official conduct and an honest and loyal performance of the function or position, with preeminence of the general interest on the matter".

• Observe a faultless official conduct.. ???

• The actions of public servants must fully conform to the duties established by law and constitute a testimony of public ethics before the community.

An honest and loyal performance of the role or position.. ???

1. Commitment to the values ​​and principles of the Constitution and laws and, especially, to the essential rights of people.

2. Institutional loyalty is what is required by the Constitution and what must be expected of all public servants.

Preeminence of the general interest on the particular.. ???

1. Achievement of the common good

"Create the social conditions that allow each and every one of the members of the national community to achieve their greatest possible spiritual and material fulfillment, with full respect for rights and guarantees."

2. Weigh the interests of all and make decisions based on the general interest that allow the members of the community as a whole to achieve their maximum development.

MAIN DUTIES CONCERNING PROBITY

1. Strict compliance with the principle of legality

2. Continuity of public service

3. Efficiency and Efficacy

4. State service (Attention and public goods of good quality)

5. Impartiality in the exercise of public functions

6 The personal performance of the positions

7. The denunciation of the irregular acts

8. The protection of the public goods

9. The maintenance of a social life in accordance with the dignity of the position

10. The respect of the dignity of the other officials and the harassment (sexual, work)

CONFLICT OF INTEREST PREVENTION

1. Personal interests, spouse and relatives

2. Gift or other benefits

3. Misuse of the position or public resources for private or non-institutional purposes

4. The duty of political neutrality: prohibition of using employees or public resources

5 Transparency and impartiality in public procurement

Something is said to be transparent when objects can be clearly seen through it.

In this sense, Transparency is one of the principles that the State administration must observe, allowing the knowledge of the procedures, contents and foundations of the decisions that are adopted within the administration.

It has 2 facets:

1. Active Transparency: It is the positive action of the State to make information permanently available to the public without formal requirement.

2. Passive Transparency or Right of access to administrative information: It consists of the delivery of administrative information to people who request it through the mechanisms specially arranged for it.

Law of Bases of Administrative Procedures that govern the acts of the organs of the State Administration Law 19.880.

This is also an Organic law

Constitutional, and was issued in May 2003. Its 4th article states:

"The following are the principles of the administrative procedure: deed, free, speed, conclusive, procedural economy; contradictory, impartiality, inexcusability, impugnability, TRANSPARENCY AND ADVERTISING ”.

Law of Bases of Administrative Procedures that govern the acts of the organs of the State Administration Law 19.880.

Article 17: “The administrative acts of the organs of the State Administration and the documents that serve as support or direct or essential complement are public, except for exceptions established by Law or Regulation”.

Law of Bases of Administrative Procedures that govern the acts of the organs of the State Administration Law 19.880.

Article 17: People in their relationship with the

Administration will have the right to:

1.- Know at any time the status of the processing of the procedures in which they have the status of interested parties and obtain an authorized copy of the documents and return of originals.

2.- Identify the authorities and personnel under whose responsibility the procedures are processed.

3.- Failure to submit documentation that is not applicable or that is already in the possession of the Administration.

Law of Bases of Administrative Procedures that govern the acts of the organs of the State Administration Law 19.880.

Article 17: People in their relationship with the

Administration will have the right to:

4.- Access to administrative acts and their documents.

5.- Be treated with respect and deference by officials and authorities.

6.- Obtain information about the legal or technical requirements that the current provisions impose on the projects, actions or requests that they intend to carry out.

Cases in which the Administration can deny the information (legal reserve) Art. 13 Law 18575

The only causes could deny the delivery of required records would be the following:

1.-When this is established by law or regulation.

2.-When its publicity prevents or hinders the due fulfillment of the functions of the required body.

3.-When third parties are opposed to the information that affects their rights, according to a well-founded resolution of the Superior Chief of the required body.

THE PROBITY OF THE PUBLIC OFFICIAL: PRINCIPLE OR DUTY ??

Art. 8 Constitution: "The exercise of public functions obliges its holders to strictly comply with the principle of probity in all their actions."

ADMINISTRATIVE PROBITY LAW

THE PRINCIPLE OF ADMINISTRATIVE PROBITY IS THE OBSERVANCE OF AN INTACHABLE FUNCTIONAL CONDUCT, AND AN HONEST AND LOYAL PERFORMANCE OF THE FUNCTION OR POSITION, WITH PREEMINENCE OF GENERAL INTEREST OVER THE PARTICULAR.

DISABILITIES

ADMINISTRATIVE PROBITY LAW DISABILITIES:

1.- FOR REASON OF CONTRACTS OR GUARANTEES.

2.- FOR REASON OF LITIGATION.

3.- BY RELATIONSHIP.

4.- BY CONVICTION BY CRIME OR SIMPLE CRIME.

ADMINISTRATIVE PROBITY LAW

RELATIONSHIP:

THE PERSONS WHO HAVE A RELATIONSHIP WITH RESPECT TO THE AUTHORITIES AND DIRECTING OFFICIALS OF THE CIVIL ADMINISTRATION OF THE STATE BODY, WHICH THEY APPLY TO THE LEVEL OF DEPIVAL HEAD, MAY NOT ENTER THE STATE ADMINISTRATION

SPOUSE (Married under the civil regime) CHILDREN (Includes adoptees)

RELATIVES UP TO THE THIRD DEGREE OF CONSANGUINITY (parents, grandparents, children, grandchildren, brothers, uncles, nephews)

RELATIVES UNTIL SECOND DEGREE OF AFFINITY (brothers-in-law, daughter-in-law, sons-in-law, sons-in-law, in-laws)

MAY NOT ENTER A POSITION IN A CERTAIN STATE ADMINISTRATION BODY WHO HAS PENDING LITIGATION WITH THE INSTITUTION IN QUESTION.

ADMINISTRATIVE PROBITY LAW

3. CONTRACTS OR SECURITIES:

3.1 THE PERSONS WHO HAVE CURRENT OR SUBSCRIBE OR THIRD PARTIES, CONTRACTS OR GUARANTEES OF 200 UTM OR MORE, WITH THE RESPECTIVE ORGANISM, MAY NOT ENTER A POSITION IN A CERTAIN STATE ADMINISTRATION AGENCY.

* Current

* 200 UTM ($ 5,739,000) (AL 07/15/2002)

* With the respective body

* Personally or as a partner

ADMINISTRATIVE PROBITY LAW

3.2 THE SAME PROHIBITION WILL BE REGARDED WITH REGARD TO THE DIRECTORS, ADMINISTRATORS, REPRESENTATIVES AND OWNERS OF 10% OR MORE OF THE RIGHTS OF ANY KIND

OF COMPANY, WHEN THEY HAVE CURRENT CONTRACTS OR SECURITIES UP TO 200 UTM OR MORE, OR PENDING LITIGATION, WITH THE ADMINISTRATIVE AGENCY.

ADMINISTRATIVE PROBITY LAW

4. CRIME OR SIMPLE CRIME CONDEMNING JUDGMENT

CRIME OR SIMPLE CRIME

INCOMPATIBILITIES

IN THE EXERCISE OF THE PUBLIC FUNCTION

LAW OF ADMINISTRATIVE PROBITY

INCOMPATIBILITIES:

1. OF THE PARTICULAR EXERCISE OF THE PROFESSION, TRADE, INDUSTRY OR COMMERCE, IN REASON FOR THE DAY

2. OF THE PARTICULAR EXERCISE OF THE

PROFESSION, TRADE, INDUSTRY OR COMMERCE, FOR REASON OF MATTER OR MATTER

ADMINISTRATIVE PROBITY LAW

3. (POST-EMPLOYMENT) THE

ACTIVITIES OF THE EX AUTHORITIES OR FORMER

OFFICIALS OF A TAX INSTITUTION INVOLVING A

LABOR RELATIONSHIP WITH ENTITIES IN THE PRIVATE SECTOR ARE INCOMPATIBLE THIS INCOMPATIBILITY

WILL REMAIN UP TO 6 MONTHS AFTER

IT HAS EXPIRED IN FUNCTIONS

It consists of the comparison of the budgetary figures with the real ones. The comparisons in the budget are made with:

• The original annual budget

• The adjusted budget made in pre and post determined periods

The comparisons allow establishing whether or not deviations or variations are under control or are subject to management's own decisions.

CONTROL PRINCIPLES

They are:

1) Recognition

2) Exception

3) Standards

4) Cost Awareness.

Operational control

Balanced Scorecad

Performance Control Boards

The Balanced Scorecard is a powerful instrument to measure the performance of the company and it has been proven that it is the most effective tool to link the vision, mission and strategy.

The implementation of this tool includes:

1. Convert the corporate vision into ACTION goals

2. Communicate the vision and link it to individual performance involving staff

• Customer focus

• Leadership

• Staff participation

• Process based

approach

• Systemic approach • Factual decision making

• Continuous improvement

• Mutually beneficial relationships with suppliers

The Balanced Scorecard is an integrated, balanced and strategic way of measuring current progress and providing the future direction of companies that will allow turning vision into action, through a coherent set of indicators grouped into 4 different perspectives, through the which is possible to see the business as a whole.

Strategic map of the Hospital BSC

FOUR DIMENSIONS OF THE BSC

BSC CLINICO ADMINISTRATIVO

• Number of information systems in operation

•% of coverage of expenditures codified by DRG

• Use of WinSIG

•% of utilization Public Market

•% of reduction of debt

•% of benefits paid

• Financial balance Timely payment to suppliers

• Recovery of accounts receivable% reduction in specialty consultation waiting lists over 120 days

•% of compliance with AUGE pathologies

•% reduction in surgical waiting list over 1 year

•% compliance with the work climate improvement plan

• Index of days of absenteeism from medical healing licenses

•% of investment in human capital

•% of major outpatient surgery in patients over 15 years of age

•% of patients awaiting bed in an emergency greater than 12 hours

•% of compliance with the pharmacological arsenal

•% availability of critical operating equipment

•% of suspended surgical interventions

• Average days pre-surgical hospitalization

• Yield of the medical human resource

•% of bed days occupied by patient with dependency risk level D2 D3

• Occupational

index

• Substitution index •% of use of surgical wards

• Spending on overtime

•% of timely answered claims

• Citizen participation

• Work program of clinical management team

•% of medical protocols implemented

• Savings (expense) prolonged stay

•% of prolonged stays

•% of new outpatient medical consultations of specialties

• Reference and counter-referral protocols

• Quality and patient safety unit

• % of compliance with the audit plan •% of improvement plans implemented, generated as a result of an audit

•% of surgical reoperations

• Rate of ulcers or pressure injuries

•% of improvement plans with immediate implementation, against outbreaks of IIH

• Compliance with visiting hours for hospitalized patients

Elements of intervention and correction in the

management control process according

to job position

TYPES OF INDICATORS:

Management indicators: taking into account that management has to do with managing and / or establishing concrete actions to make the tasks and / or work programmed and planned come true. Management indicators are related to the ratios that allow us to really manage a process.

Example: administration and / or management of manufacturing buffers and bottlenecks.

The indicators that really serve to pilot an integral organization are the management indicators. These Indicators allow us to see the status of the process at all times and manage the resources necessary to truly prevent and fulfill customer orders and optimize those bottlenecks that are limiting us and / or that we have considered as limits.

It is very common in organizations to establish indicators of effectiveness and efficiency and wait for their results to take action. But it is more than evident that with this we will only manage to establish actions for the future, leaving the present to the elements.

Murphy's laws.

The first of them is related to all the surveys, more or less complex, to which we submit and / or we are subjected.

The second is related to the need to know the time it takes us to launch new products.

It is evident that the aforementioned indicators will always refer to past behaviors.

This is fine, but they are insufficient to manage the day to day processes of a company or an organization.

Different types of indicators are necessary. But in most organizations, results are chosen through management indicators.

So we will be obliged to identify and / or define management indicators if our intention is really to manage effectively and efficiently to:

• To be able to interpret what is happening.

• To take measurements when the variables exceed the established limits.

• To define the need to introduce changes and / or improvements and to assess its consequences in the shortest possible time.

An organization therefore considers the need to define indicators by answering the following questions:

• What should we measure?

• Where is it convenient to measure?

• When to measure? At what time or how often?

• Who should measure?

• How should it be measured?

• How are the results to be disseminated?

• Who and how often will the data collection system be reviewed and / or audited?

-Concrete the objectives of the indicators so that they are consistent with the

Strategic Objectives.

-Establish the periodicity of its measurement to guarantee the effectiveness of the approach and that the deployment is taking place.

-In those where it is appropriate to establish comparisons and relate them to benchmarking activities and / or learning activities and / or reengineering activities

-Save at least the data from the last five years to be able to show their trends.

-Establish a panel of strategic indicators and establish priorities. It is more than evident that if we are talking about processes, we have or will have to identify the key processes. The indicator panel will exclusively have the significant indicators of these processes. In other words, they will have to be few and give a global and operational vision of business management.

Management control cycle

Determinants of management control

Classification of indicators into indicators of effectiveness or efficiency.

The efficiency indicators focus on what should be done, for this reason, in establishing an efficiency indicator, it is essential to know and operationally define the requirements of the process client to compare what the process delivers against what he expects. Otherwise, it may be achieving great efficiency in aspects not relevant to the client.

Efficiency indicators measure the level of process execution, focus on how things were done and measure the performance of the resources used by a process.

They have to do with productivity.

Compliance indicators: on the basis that compliance has to do with the completion of a task. Compliance indicators are related to the reasons that indicate the degree of achievement of tasks and / or jobs. Example: fulfillment of the order program.

Assessment indicators: Assessment is related to the performance obtained from a task, work or process. The evaluation indicators are related to the reasons and / or methods that help to identify our strengths, weaknesses and opportunities for improvement. Example: evaluation of the order management process.

Management indicators: taking into account that management has to do with managing and / or establishing concrete actions to make the tasks and / or work programmed and planned come true.

Management indicators are related to the reasons that allow you to actually manage a process. Example: administration and / or management of product warehouses in the manufacturing process and bottlenecks.

Only the organization is responsible, through its Head of Service and its Leaders, for establishing the strategic and process objectives that they require.

Measurement of value chain processes is suggested as a minimum.

WHAT IS THE IDEAL NUMBER OF INDICATORS?

The ideal number of indicators is achieved with a reasonable evaluation time of the selected indicators, but it is not healthy to have too few or too many.

You can have "infinite" indicators in the organization, whether strategic or process, you must find which of them contribute to the processes and the organization to focus resources.

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Management control and internal control