Abstract

CANTERO CORA, Hidelvys et al. Business Performance Measurement Indicators: Case Study in Entities of the Holguin Territory. Semest. Econ. [online]. 2021, vol.24, n.56, pp.167-182.  Epub Aug 12, 2022. ISSN 0120-6346.  https://doi.org/10.22395/seec.v24n56a7.

The article had the objective of selecting the indicators to be used in the process of evaluating business performance in the entities of the Holguin territory, which allow the deepening of the causes that affect their results. The analysis-synthesis was used in a theoretical aspect for the information processing; the inductive-deductive approach for the determination of the most representative causes that influence the business performance of the entities of the Holguin territory. Among the empirical methods, the study employed survey, direct observation and checklists. As the main result, the indicators that facilitate the evaluation of business performance in entities of the Holguin territory are selected. This selection allowed its reduction by 55 % (45 indicators to 25); grouped as follows: management, technical-organizational, organization of processes, and economic-financial. This analysis was carried out from the empirical experiences in the Holguin territory and the theoretical assessment of a group of experts from the academy. The results show that during the period 2010-2019, optimal business performance was not achieved, mainly due to factors related to material resources and work means.

Keywords : Indicators; evaluation; entrepreneurial performance.

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