Los Museos y el Cuadro de Mando Integral: Una adaptación de la perspectiva del cliente

Asuaga, Carolina and Peombo, Carina (2010): Los Museos y el Cuadro de Mando Integral: Una adaptación de la perspectiva del cliente. Published in: V Congreso de Costos del Mercosur

Abstract

This article is about Cultural Organizations Management, more specifically, in Museums Management, and it is framework in Balanced Scorecard (Kaplan and Norton 1992, 1996, 2001a, 2001b). The work focuses on one of the perspectives, known as the customer perspective, which is divided into two parallel dimensions: The Visitor's Perspective and the Social Demand Perspective

It should be noted that typology of museums is diverse, and each organization has a unique mission, a strategic plan according to it and, therefore, its own balanced scorecard. But there may be common strategic objectives and indicators that are useful for managing different museums. The objective of this paper is to be able to provide indicators that facilitate cultural management in the design of a Balanced Scorecard (BSC). Likewise, having general indicators allows comparability between different organizations, and provides a useful tool to evaluate the management of a group of museums in a community or region.

This paper shows the different ways museums can increase the public, either through the permanent collection, temporary exhibitions, the online collection, or the opportunity’s provided by Museum Friends Association. Indicators are proposed to meet the strategic objective of increasing visitors in its different types. Likewise, emphasis is placed on Social Demand, which is user's demand for certain heritage assets, including museums.

It is concluded that the defined indicators also provide useful tools for management control to the maker of Cultural Policies. In Latin America, the cultural model is based on the French conception, which, unlike the Anglo-Saxon one, has the State with an important participation in cultural activity. The organizations subject cultural policies must have mechanisms to be able to evaluate their management objectively. Being able to compare the behavior of the different public museums and verify compliance with a common strategy according to cultural policy defined, makes it possible not only to control their own management, but also provides objective elements to be able to render accounts of its action to citizens, who may be interested in the efficiency and effectiveness of public policies.

• Item Type: MPRA Paper
• English Title: Museums and Balanced Scorecard: An customer perspective adaptation
• Language: Spanish
• Keywords: Museums, visitors, customer, Balanced Scorecard, Management Accounting,
• Subjects: M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M0 - General; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M1 - Business Administration; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M1 - Business Administration > M10 - General; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M1 - Business Administration > M11 - Production Management; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting

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