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The objective of this article is to develop a procedure to the management control, based in a balanced scorecard with focus of process, which contribute to improve the efficiency and the efficacy in the Comercializadora Divep Sancti Spíritus Enterprise. A procedure, based in the Balanced Scorecard, that integrates the process definition into the planning is defined. As results, the key factors of the enterprise success associated to the four perspectives of the Balanced Scorecard which are linked through the cause-effect relations are defined and the strategic map that contribute visualizing and communicating the enterprise strategy is obtained. The indicators are evaluated with the assistance of the software GECAS version 3.0. The implementation of the procedure contributed to improve the efficiency and the efficacy in the Comercializadora Divep Sancti Spíritus Enterprise. [ABSTRACT FROM AUTHOR]

New computing and communications technologies have allowed information to become a key factor of success for organizations. This work is intended at carrying out an analysis of the evolution and the concept framework of information systems. Matching points from different authors regarding definitions and the main deficiencies to be solved are defined. A bibliographic analysis was performed in order to draft the concept framework. It was concluded that the information system is a dynamic and open one turning the data into information to be relayed inside and outside the organization in order to support command and decision making processes. [ABSTRACT FROM AUTHOR]