
ISSN Electrónico 2500-9338
Mayo-Agosto. Volumen 26 Número 2, Año 2026 Págs. 133-151
149
According to Kaplan and Norton (2020), the
effectiveness of this strategic plan depends on clearly
defining indicators, responsible parties, timelines, and
resources, so that strategies do not remain merely
conceptual but are transformed into results-oriented
operational actions. In the case of Plaza Pinar Center,
the action plan is structured with a 12-month
implementation timeline, featuring progressive goals
that align with operational capacity and the incremental
nature of the project.
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