Diseño de un Balanced Scorecard para la optimización de recursos administrativos y financieros en el Gobierno Autónomo Descentralizado Parroquial de Atahualpa, período 2015-2018

Abstract

The present research work aims to design a Balanced Scorecard, for the optimization of administrative and financial resources in the Autonomous Decentralized Government of the Atahualpa parish, period 2015-2018, in order to measure the degree of fulfillment of the mission, vision and goals, at the same time solving the detected shortcomings which are necessary for the benefit of its external and internal customers, with a proper decision making. To carry out, it is performed, a diagnosis of the current situation of the company, document analysis which indicates behavioral support during operation, therefore, with the data obtained, it was began designing the Balanced Scorecard, starting with the planning objectives for the four perspectives of BS, such as learning and growth, internal processes, customers and financial; each one of them, with its strategic objectives which are related to each other for compliance which makes to use through indicators, formulas, targets and initiatives, where are the business, taking into account the resources, opportunities and behavior. Therefore made the theoretical part of the Balanced Scorecard, It is moved, to a computer program (Excel), which gives the company an efficient method to obtain clear, accurate and immediate information of all activities, It carried out in this way, allowing progressively measure compliance of the objectives set in, parochial GAD of Atahualpa.