Content area
The present article analyzes how, with the use of the Balanced Scorecard, the Port Authorities (AAPP) have managed to implement and to develop their strategic plans. Regarding human resources management, the Spanish AAPP have relied on the model of Competences Management and have developed the Processes Management in order to reach the goals stablished in their respective strategic plans. In this article it is observed how a Port Authority can obtain the accomplishment of certain strategic and operational goals related to the efficiency and effectiveness in the operations of the services provided, relying on these tools. An analysis of the Management Accounting tools implemented in certain AAPP was carried out, determining whether the level of efficiency is established by reacheable goals, whether it can genarate management improvements, as a consequence of the an opportune and reliable management accounting information. [PUBLICATION ABSTRACT]