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Corporation José R. Lindley: Balanced Scorecard Implementation

2008; RELX Group (Netherlands); Linguagem: Inglês

1556-5068

Kety Jáuregui, Martín Santana,

Diverse Applied Research Studies

Jose R. Lindley Corporation is one of the most important organizations that operates in the country with a prestigious tradition in the market of sodas trough its leader brand “Inca Kola”. This enterprise has as its main character keeping in the vanguard of the sector, demonstrating a high competitive level in the recent years. With the aim of keeping its leadership, facing successfully the difficult environment of the local market and entering international markets, Jose R. Lindley Corporation has constantly worried about incorporating management philosophies and tools that allow guaranteeing its sustainability in the time with a vision about the future. In this sense, it decided to implement a Balanced Scorecard (BSC), as a tool to measure and improve its productivity and efficiency, in the framework of its corporative strategy. In other words, the BSC facilitated monitoring the degree of accuracy in the implementation of its strategy. In this context, the case illustrates how the process of the implementation of a BSC in Jose R. Lindley Corporation was performed, showing the complexity of the process that involved financial resources and an important dedication of the organization, specially those ones who comes from the High Direction and the Information Systems Area to provide technological support. In addition, the case shows how it is possible to translate a strategy into a group of objectives and specific measures trough the BSC. Based on the cause-effect relation, it links the objectives with its respective indicators, strategic initiatives and corresponding plans of action.