Calzados Pezutti Sociedad Anónima (CalPe SA)

Calzados Pezutti Sociedad Anónima (CalPe SA)

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Abstract

Calzados Pezutti Sociedad Anonima (CalPe SA) was founded in 1946 in the city of Córdoba, Argentina. Its primary business is the design, manufacture, and sale of shoes, mostly for women. During its 60 years of existence CalPe SA has survived several economic crises and has seen a general deterioration of the purchasing power of the middle class, its primary customers. The objective of this case is to show that while a management control tool such as the Balanced Scorecard (BSC) can be an excellent guide towards achieving performance objectives, it has to be carefully adapted when used for a second function such as compensation, because it can generate undesirable side effects.

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