La integración de indicadores financieros tradicionales, indicadores de valor e indicadores no tradicionales en el análisis de desempeño empresarial: una revisión documental

Abstract

This literature review focuses on the integration of traditional financial indicators, value indicators, and non-traditional indicators in the analysis of business performance. It emphasizes the importance of considering these different types of indicators to obtain a comprehensive view of corporate performance. Traditional financial indicators are complemented by value indicators, which assess long-term wealth creation, and non-traditional indicators, which include aspects such as customer satisfaction and corporate social responsibility. The integration of these indicators allows for more informed and strategic decision-making. Corporate decision-making must adopt a holistic view that incorporates different analysis approaches. When building non-traditional indicators, factors such as company size, sector, and strategic planning need to be taken into account. In addition, comparisons with other organizations in the same sector should be made to assess whether a company is achieving success, especially for non-traditional indicators where the aim is to find companies with similar characteristics.