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La influencia de la planificación estratégica y los sistemas de control de gestión sobre el rendimiento de las empresas constructoras: un estudio empírico en España / The Influence of the Strategic Planning and Management Control Systems on Construction Companies Performance: an Empirical Study in Spain

José Giménez Sánchez (Universidad Politécnica de Cartagena), Domingo García Pérez de Lema (Universidad Politécnica de Cartagena), Antonia Madrid-Guijarro (Universidad Politécnica de Cartagena)

Resumen


ABSTRACT

In this article, we analyse through a sample of 112 companies representing the Spanish construction sector, the relationship between the development of strategic planning and the use of management control systems of the company and its performance. The results show that, traditional and advanced control systems, exert a positive influence on company performance. Therefore, the establishment of control systems was confirmed as a means to obtain a sustainable competitive advantage. Other findings were the positive effect of company size and age in the development of formal strategic planning and management control systems.

RESUMEN

La importancia de las empresas constructoras para el desarrollo económico y productivo ha suscitado investigaciones en todo el mundo para identificar las herramientas de gestión que favorecen su competitividad. En este artículo se analiza, a través de una muestra de 112 empresas representativas del sector de la construcción español, la relación entre el desarrollo de planificación estratégica y la utilización de sistemas de control de gestión de la empresa y su rendimiento. Los resultados muestran que tanto los sistemas de control tradicionales, como los avanzados ejercen una influencia positiva sobre el rendimiento de la compañía; confirmándose como medio para obtener una ventaja competitiva sostenible. Otros hallazgos son el efecto positivo del tamaño y la edad de la empresa para el desarrollo de planificación estratégica formal y sistemas de control de gestión. Este estudio puede ser de interés para los empresarios y las administraciones públicas.


Palabras clave


Administración de Empresas; economía; estudios empíricos; gestión empresarial; estrategia de organizaciones; Planning; Control; Performance; Size; Age; Construction Sector; Competitiveness

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Referencias


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