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This is a Spanish version. 'If you can''t measure it, you can''t manage it.' Many companies have turned this axiom into a dogma and forsaken the principles that should underlie good management planning and control systems. Using a company case study, the authors offer insights into who should get involved and they propose a four-stage process for how to go about 'selecting,' 'designing,' 'measuring, implementing and deploying' and finally, 'using' a system of indicators. The opportunities and risks identified at each stage serve as a useful guide that readers can apply to their own organizational settings. The authors attempt to lift the discussion away from strictly technical aspects and present the topic more from a manager''s point of view, examining the impact of these measurement tools on an organization''s ability to function efficiently, as well as considering how they affect people''s behaviors and learning processes.