ANALYSIS OF STRATEGIC PLANNING IN SMES OF CLOTHING INDUSTRY OF THE MUNICIPALITY OF IXTACUIXTLA, TLAXCALA UNDER THE APPROACH OF THE BALANCED SCORECARD

• DOI: 10.22533/at.ed.8442218052

• Palavras-chave: strategic planning, Balanced Scorecard, clothing industry.

• Keywords: strategic planning, Balanced Scorecard, clothing industry.

• Abstract:

  In Mexico, SMEs contribute 52% of Total Gross Production and generate 73% of jobs, which translate into 19.6 billion Jobs this according to the National Development Plan (2014). In this context, although SMEs are a fundamental part of the world economy, they are mostly informal organizations that are created for economic reasons where their leaders often start their business without having preparation in administration, management and process control. What triggers that 50% of companies go bankrupt during the first year of activity, and at least 90% before five years (Lefcovich, 2004). In that sense, this research aims to make a diagnosis of strategic planning in SMEs of clothing industry of the municipality of Ixtacuixtla, Tlaxcala in Mexico with the objective of knowing its strategic situation based on the four perspectives of the Balanced Scorecard; financial factors, customers, internal processes and learning and growth. This research comprises 37 questions on a Likert scale, it is of the observational, descriptive, cross-sectional and field type with a quantitative approach. The results indicate that companies deal favorably with the perspective of learning and knowledge which includes the personal and professional development of its collaborators with a score of 2.44 against its financial factors, which are only 1.91 out of the maximum of 3, which indicates that its processes are deficient and they need to be rethought.

• Número de páginas: 14