期刊名称：Revista Innovar Journal Revista de Ciencias Administrativas y Sociales
印刷版ISSN：2248-6968
出版年度：2006
卷号：16
期号：28
页码：75-92
语种：Spanish
出版社：Universidad Nacional de Colombia - Sede Bogotá
摘要：A strategic map was proposed for Empresa de Acueducto y Alcantarillado de Facatativá (EAAF) using BSC methodology for defining, coordinating and prioritising objectives, making the organization's strategy explicit and proposing indicators for evaluating performance in line with existing regulations. Tension exists between the criteria of efficiency and equity in public service companies resulting from resources being restricted. The regulatory framework concerning tariffs imposed conditions which did not necessarily comply with the principle of equity as proposed in this study. A subsidy is equitable (in our view) if it can ensure that the tariff paid by poor people (as a percentage of their income) is less than that paid by people from rich dwellings. Colombian regulation regarding public services does not favour better income distribution in the country
关键词：management plan;balanced scorecard;management indicators;performance evaluation;public service tariffs;tariff subsidies;efficiency;equity;plan de gestión;Balanced Scorecard;indicadores de gestión;evaluación del desempeño;tarifas de servicios públicos;subsidios en tarifas;eficiencia;equidad;Plan de gestion;Balanced Scorecard;indicateurs de gestion;évaluation du rendement;tarifs des services publics;subvention de tarifs;efficacité;égalité;Plano de gestão;Balanced Scorecard;indicadores de gestão;avaliação de desempenho;tarifas serviços públicos;subsídios em tarifas;eficiência;eqüidade
