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espanolLos sistemas de control de gestion son conjuntos de elementos que facilitan la toma de decisiones por parte de la alta direccion y permiten influenciar el comportamiento de los empleados con el objetivo de mejorar el desempeno de las organizaciones. En este estudio se presenta la conceptualizacion, caracteristicas de los modelos de sistema de control de gestion mas relevantes en la literatura academica, asi como los aspectos que se configuran en este tipo de sistemas y su relacion con los conceptos estrategicos, la accion, el exito, el fomento de la interaccion de las partes interesadas y su influencia en el aspecto cultural. Por ultimo, se presentan las consideraciones para una implementacion exitosa del sistema en el interior de las organizaciones, mediante la cadena de valor, uso de indicadores de desempeno, mejoramiento de calidad y eficiencia de procesos, para que la organizacion implemente herramientas estrategicas que coadyuven a mejorar la cultura organizacional. EnglishThe management control systems are sets of elements that facilitate decision making by senior management and allow influencing the behavior of employees in order to improve the performance of organizations. This study presents the conceptualization, characteristics of the management control system models that are most relevant in the academic literature, as well as the aspects that are configured in this type of systems and their relationship with strategic concepts, action, success, the promotion of the interaction of the interested parties and their influence on the cultural aspect. Finally, it presents the considerations for a successful implementation of the system within organizations, through the value chain, use of performance indicators, improvement of quality and efficiency of processes, so that the organization implements strategic tools that help to improve the organizational culture.

Aportes y aspectos clave en la implementación de los sistemas de control de gestión en las organizaciones