La presente investigación es no experimental, ya que utiliza el método correlacional, que evalúa el nivel de influencia de los indicadores de gestión en el Tablero de Mando-BSC, para mejorar la eficacia y eficiencia en la recaudación del impuesto predial y arbitrios de los gobierno locales de Lima Metropolitana. Busca conocer si los indicadores de gestión son eficaces y eficientes para demostrar que, si bien podemos tener un Tablero de MandoBSC con sus componentes bien elaborados, si estos no logran los objetivos individuales, tampoco serán alcanzados los objetivos generales. Los gobiernos locales en el país tienen dos grandes problemas, la inseguridad ciudadana y la morosidad en el cobro del impuesto predial y arbitrios; en cuanto al primero, se produce por problemas limítrofes. En relación a la morosidad, los ingresos municipales están dados por los impuestos prediales y arbitrios, de acuerdo a los artículos 97 y 98 de la Ley Orgánica de Municipalidades N° 27972, que instaura la coordinación entre los gobiernos locales, por lo que se ha establecido un plan piloto donde ya cuenta con un Tablero de Mando-BSC, cuyos indicadores son compartidos por los gobiernos locales de Lima Metropolitana, con resultados no muy satisfactorios. Con el fin de salvar esta dificultad se ha emprendido una serie de acciones de formación y aprendizaje para los directivos y colaboradores, mediante un plan piloto de gestión estratégica con el Tablero de MandoBSC, que interconecte las perspectivas, indicadores, metas e iniciativas. Habiendo revisado este Tablero se deduce que probablemente, entre otras variables, la debilidad se encuentre en los indicadores de gestión, por lo que hasta la fecha no se logran los objetivos deseados. Palabras claves: Tablero de mando integral, gestión municipal, indicadores de eficiencia y eficacia de la gestión. / --- This research is not experimental, using the correlation method, which evaluates the level of influence of management indicators in the ScorecardBSC, to seek to improve their effectiveness and efficiency results in property tax collection and means of local government of Metropolitan Lima. Seeks to know whether the management indicators used by local governments in Lima for the collection of property taxes and excises, are effective and efficient, where the first search results and the second best to achieve them, showing that not only are the results important, but as continuous improvement obtain looking through indicators . In this way we want to show that although we may have a Scorecard-BSC with all its well-crafted components, if the indicators do not achieve their individual goals, general objectives are not achieved. Local governments in Spain have two major problems, insecurity and delinquency in payment of property taxes and excise tax, as the former, by border problems between some local governments of Lima, do not reach any agreement. As for late payment, whose main income are given by property taxes and excise taxes, according to Article 97 and 98 of the Organic Law of Municipalities N-27972 which establishes coordination among local governments, has established a pilot program channeled by the who already has a Scorecard-BSC, whose indicators are shared by local governments of Lima, with not very satisfactory results. To overcome this difficulty local governments Limas Metropolitan, have undertaken a number of training and learning for its managers and employees, with the aim of gradually developing a pilot, a strategic management plan using the Balanced Scorecard-BSC, which interconnect all perspectives, indicators, targets and initiatives to have an integrated strategic management in which managers, employees, users and community also interconnected. Having reviewed the Scorecard-BSC., Implemented by the Municipality of San Borja, is probably the weakness is in the management indicators, so far not achieved the desired objectives. Keywords: balanced scorecard, Municipal Management Indicators of efficiency and management effectiveness.
| Identifer | oai:union.ndltd.org:Cybertesis/oai:cybertesis.unmsm.edu.pe:cybertesis/4632 |
| Date | January 2015 |
| Creators | Valencia Pomareda, Pedro Herbert Jaime |
| Publisher | Universidad Nacional Mayor de San Marcos |
| Source Sets | Universidad Nacional Mayor de San Marcos - SISBIB PERU |
| Language | Spanish |
| Detected Language | English |
| Type | info:eu-repo/semantics/doctoralThesis |
| Source | Repositorio de Tesis - UNMSM, Universidad Nacional Mayor de San Marcos |
| Rights | info:eu-repo/semantics/openAccess |
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