Impacto del Balanced Scorecard en la satisfacción del cliente de una empresa artesanal peruana
| Pages | 1-13 |
| Date | 05 July 2026 |
| Published date | 05 July 2026 |
| Author | Nataly Matamoros Montes,Raúl Eleazar Arias Sánchez |
| Subject Matter | Social Sciences |
Impacto del Balanced Scorecard en la satisfacción del
cliente de una empresa artesanal peruana
Impact of the Balanced Scorecard on customer satisfaction in a Peruvian
craft business
Recibido: 15/08/2025 - Aceptado: 13/11/2025
Nataly Matamoros Montes
https://orcid.org/0009-0002-7885-5976
nmatamorosmontes@gmail.com
Universidad Nacional de Huancavelica. Perú
Raúl Eleazar Arias Sánchez
https://orcid.org/0000-0003-4604-9507
eleazar.arias@unh.edu.pe
Universidad Nacional de Huancavelica. Perú
Resumen
El presente estudio analiza los efectos de la implementación del Balanced Scorecard (BSC) en la satisfacción de
los clientes de una empresa artesanal ubicada en Huancavelica, Perú, durante los años 2023 y 2024. Se empleó
un diseño cuasiexperimental con dos mediciones (antes y después de la aplicación del BSC) para evaluar los
cambios en la satisfacción del cliente. La m uestra estuvo conformada por 24 clientes y 5 empleados, analizados
por separado con el fin de distinguir los ef ectos del BSC en la gestión interna y en la percepción del cliente. La
información se recolectó mediante un cuestionario validado por expertos y con una confiabilidad determinada
mediante la técnica test–retest (r = 0,708; p < 0,01). Los datos fueron procesados en el software SPSS, aplicando
estadística descriptiva y la prueba t de Student para muestras relacionadas, con un nivel de significancia de 0,05.
Los resultados muestran mejoras significativas en la comunicación interna, la satisf acción del cliente y la gestión
económica posteriores a la implementación del BSC. En conclusión, estos hallazgos señalan que el BSC es una
herramienta eficaz para alinear los objetivos organizac ionales con las necesidades del cliente, promoviendo la
eficiencia y la sostenibilidad en pequeñas empresas artesanales.
Palabras clave: Balanced Scorecard, satisfacción del cliente, gestión em presarial.
Abstract
This study analyzes the effects of implementing the Balanced Scorecard (BSC) on customer satisfaction at a craft
business located in Huancavelica, Peru, during the years 2023 and 2024. A quasi-experim ental design with two
measurements (before and after the application of the BSC) was used to evaluate changes in customer
satisfaction. The sample consisted of 24 customers and 5 employees, analyzed separately in order to distinguish
the effects of the BSC on internal m anagement and customer perception. The inform ation was collected usi ng a
questionnaire validated by experts and with reliability determined using the test-retest technique (r = 0.708; p <
0.01). The data were processed using SPSS software, applying descriptive statistics and Student's t-test for related
samples, with a s ignificance level of 0.05. The results s how significant improvements in internal comm unication,
customer satisfaction, and economic management following the implementation of the BSC. I n conclusion, these
findings indicate that the BSC is an effective tool for aligning organizational objectives with customer needs,
promoting efficiency and sustainability in small craft businesses.
Keywords: Balanced Scorecard, customer satisfaction, business managem ent.
Introducción
El Balanced Scorecard (BSC) es una herramienta estr atégica que permite a las organizaciones alinear
sus actividades con su visión y objetivos, mejorar la comunicación y monitorear el desempeño frente a sus metas
(Montoya, 2011; Vega & Jácome, 2020; Enrique et al., 2024). Este enfoque abarca cuatro pers pectivas clave —
financiera, del cliente, de procesos internos y de aprendizaje y crecimient o—, ofreciendo una visión integral del
desempeño organizacional (Kaplan & Norton, 1992). En este sentido, al promover una visión holística del negocio,
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