The Balanced Score Card as a Predictor of Supply Chain Improvement for ACES Peru, 2022

Roberto Daniel  Souza Galo; Jesús Fernando  Bejarano Auqui; Yngue Elizabeth  Ramírez Pezo

doi:10.36941/ajis-2024-0086

Authors

Roberto Daniel Souza Galo Universidad Peruana Unión, Carretera Central Km 19.5 Ñaña, Chosica, Peru
Jesús Fernando Bejarano Auqui Universidad Peruana Unión, Carretera Central Km 19.5 Ñaña, Chosica, Peru
Yngue Elizabeth Ramírez Pezo Universidad Peruana Unión, Carretera Central Km 19.5 Ñaña, Chosica, Peru

DOI:

https://doi.org/10.36941/ajis-2024-0086

Keywords:

BSC, CS, strategy and business management

Abstract

The application of Balance Score Card (BSC) and Supply Chain (SC) as structured methods of strategic analysis is scarce and controversial in the business management of some companies, except in large industries competing in the globalized market. The objective of the study was to analyze the Balance Score Card as a predictive tool to improve the Supply Chain (SC) of the company ACES Peru, 2022. The study evaluates the BSC variables and the five dimensions of the CS variable: Supply, production, storage, transportation and distribution, a total of 24 items on a Likert scale. A total of 260 responses were collected from those who participated in the survey. Statistically, exploratory factor analysis, Varimax factorial rotation, KMO, CFI, TLI and RSMA tests were used. The results show that BSC was not a significant predictor of CS; however, the BSC variable is a significant predictor of the dimensions of the CS variable. In these circumstances the BSC model assumes the role of evaluator of the management strategies developed in ACES and improver of the predictor level of CS and its dimensions.

Received: 1 December 2023 / Accepted: 7 April 2024 / Published: 5 May 2024