Proposal of a Balanced Scorecard for Baqueira-Beret, S.A.

Identifier:  TFG:2570

Handle: https://hdl.handle.net/20.500.11797/TFG2570

Authors:  Tahull Martin, Oriol

Abstract:
The purpose of this document is to design a comprehensive balanced scorecard for Baqueira-Beret SA, a ski resort located in the municipality of Vaqueira (Vall d’Aran, Lleida). The work consists, first of all, of a theoretical framework where it is intended to carry out an introduction on the field of controlling and its application to business organizations. In this introduction the balanced scorecard is going to be presented, as well as its usefulness, its relationship with the corporate strategy and the different implementation phases. Then, general view of tourism in the Vall d'Aran is presented, which is materialized in the analysis of statistics in recent years. This introduction will allow the project to set the scope on the field of action in which it is proposed. The company for which the balanced scorecard is designed is presented later. This part introduces the characteristics of its facilities, as well as the evolution of the number of skiers that have gone through the station over the last years. Secondly, it is intended to go deeply into the backbone of the project and its application. Thus, the corresponding proposals of application for each phase of the process of creation of the balanced scorecard of the society will be established from a practical perspective that will allow the accomplishment of the targets established. Finally, the work concludes with a common understanding of each of the proposals made and their interrelation, and how they can have a positive impact on the strategy of the organization.