Procedure for sustainable management control in the Cuban furniture industry: Training

Abstract

This article aims to design a management control procedure with a sustainable approach as a training tool
derived from university-industry collaboration. The methods employed were case study, interviews, and the Analytic Hierarchy
Process. A fragmented system with a financial emphasis and 72 hour information latency was diagnosed. The resulting
procedure, structured in five phases with weighted indicators, was validated in participatory workshops. The results
demonstrate that the university-industry partnership, supported by the Cuban legal framework that promotes the integration of
science and production, is decisive in transferring knowledge and developing organizational capabilities aimed at sustainable
management.