[1]
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Caicedo Coello, Eduardo Antonio
[1]
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Nevarez Barberán, José Víctor Hugo
[1]
;
Velásquez Vera, Marie Lía
[2]
This article aims to develop a balanced scorecard for decision making in the tourism sector. A methodology based on certain theoretical methods was used, in addition to the necessary information to bibliographically support the research, which was compiled from sites such as google academic, scientific articles, virtual books and expert methods. Among the results we can mention the methodological design of the Balanced Scorecard (CMI), analysis of the negative and positive aspects in the tourism sector of destinations, SWOT analysis, strategic map, matrix of the Balanced Scorecard applied to tourist destinations. The changes that occurred in the CMI found in the bibliography were classified according to their content, to address specific issues; create subsections in perspective and adapt the BSC for its application in these tourist destinations. It is concluded that the current validity of this management control tool is due to its flexibility to adapt to any organization and/or tourist destination.
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