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.
Calzados Pezutti Sociedad Anónima (CalPe SA)
- Author: &
- Publisher:Institute of Management Accountants
- Publication year:2008
- Online pub date:
- Discipline: Cost Accounting, Family Business
- Contains:Teaching Notes
- Length:3,221 words
Region:South AmericaCountry:ArgentinaIndustry:Manufacture of wearing apparelOrganization:Calzados Pezutti Sociedad AnonimaOrganization Size:Originally Published In:2008). Calzados Pezutti Sociedad Anónima (CalPe SA). IMA Education Case Journal, 1( 2), Article 5., & (Type:Online ISBN:9781526428554Copyright: © 2008 IMA Educational Case Journal. All rights reserved.