Abstract:

In an international context where society demands a competent professional who can face the constant challenges of the environment, new international paradigms are established. Cuba is not exempt from these challenges, which means that today more than ever, Cuban universities concentrate their efforts on the formation of highly qualified integral professionals able to face and solve the multiple problems of production and services and contribute to economic and social development the country. With these aims, since 1997, the University of Ciego de Ávila, Cuba (UNICA) develops strategic processes, subject to continuous improvement, moving from the traditional application of Management by Objectives, until now having a strategy formulated from the implementation of the principles of Balanced Scorecard (BSC).

Undoubtedly, the use of this tool to implement the strategy and that privileges strategic control, has endowed the organization with greater effectiveness in the process of strategy management. However, practice has shown that much remains to be done in terms of management effectiveness.

In this research it is considered that, if attention can be focused on a smaller number of strategic issues, it is in a position to promote managerial efficiency, which the objective is to develop alternatives that provide university managers with tools to promote managerial efficiency in the management process of the organizational strategy.

Keywords:

Balanced scorecard, Hierarchical indicators, managerial efficiency.