Proposal for the Balanced Scorecard incorporating the perspectives of sustainability and industry 4.0 for SMEs in the boutique hotel sector: Literature review
DOI:
https://doi.org/10.35830/cn.vi88.649Keywords:
sustainability, industry 4.0, SMEs, Balanced ScorecardAbstract
In 1992, a comprehensive management and control framework called Balanced Scorecard (BSC) was created, linking financial and non-financial in a single process, improving profitability and visualizing results quickly and comprehensively. When industry 4.0 (I4.0) and sustainability are trending in the world, BSC perspectives need to be specific for decision making. The hotel sector is key to the development of the country by contributing to GDP and employment. The objective of this article is through a literature review, to propose two independent perspectives to the BSC in the SMEs of the boutique hotel sector, having a qualitative, descriptive and explanatory approach to these, resulting in an innovative and sustainable service.
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Copyright (c) 2023 Antonia Gloria Hernández Orea, José Gonzalo Ramírez Rosas, Juan Carlos Pérez García, Diana Barrón Villaverde
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