Diseño de un sistema de control de gestión con base en el modelo de Cuadro de Mando Integral (Balanced Scorecard) aplicada a la Cooperativa de Ahorro y Crédito "Crecer Wiñari Ltda." de la ciudad de Riobamba, provincia de Chimborazo

Abstract

The design of a system of management control based on a model of Balanced Scorecard applied to the Savings and Credit Union “Crecer Wiñari Ltda.” From Riobamba city, Chimborazo province was performed aiming to hand in the board a tool to provide strategies and relevant information for the achievement of the institutional objectives and so to succeed in the future. The Balanced Scorecard is a key element in the strategical planning of an institution since it stores and groups all the relevant information for decision making in just one tool. In this, data is not only collected analytically, but also results have to be graphically displayed in order to analyze the information more intuitive and visually, improving speed and effectiveness. As a result of the research work, a Balanced Scorecard was developed for the Savings and Credit Union “Crecer Wiñari Ltda.”, which will allow to conduct the financial entity adequately to the achievement of institutional objectives by means of the strategies and indicators suggested to rate the performance and improve the processes.