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

Q2 Arts and Humanities Academic Journal of Interdisciplinary Studies Pub Date : 2024-05-05 DOI:10.36941/ajis-2024-0086

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

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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

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平衡计分卡作为 2022 年秘鲁 ACES 供应链改进的预测指标

平衡计分卡（BSC）和供应链（SC）作为战略分析的结构化方法，在一些公司的业务管理中应用很少，而且存在争议，但在全球化市场竞争中的大型企业除外。本研究的目的是分析平衡计分卡，将其作为改进 2022 年秘鲁 ACES 公司供应链（SC）的预测工具。研究评估了 BSC 变量和 CS 变量的五个维度：供应、生产、储存、运输和分销，共 24 个项目，采用李克特量表。从参与调查的人员中共收集到 260 份回复。在统计学上，采用了探索性因子分析、Varimax 因子旋转、KMO、CFI、TLI 和 RSMA 检验。结果显示，BSC 对 CS 的预测作用并不显著；但是，BSC 变量对 CS 变量的维度有显著的预测作用。在这种情况下，BSC 模型就扮演了 ACES 所制定的管理策略的评估者和 CS 及其维度预测水平的改进者的角色。收到：2023 年 12 月 1 日 / 已接受：2024 年 4 月 7 日 / 出版：2024 年 5 月 5 日

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