Diseño de un modelo de gestión basado en el cuadro de mando integral para la Cooperativa de Ahorro y Crédito Mushuc Runa Ltda, agencia Riobamba, provincia de Chimborazo

Abstract

The design of management model based on the balanced scorecard for the saving and credit cooperative Mushug Runa ltd., Riobamba agency, Chimborazo province, aims to optimize administrative management to improve and simplify decision making efficiently. For the development of the design, different techniques and methods of information processing were used to determine the objectives by means of the following planning system: financial perspective, internal processes perspective, clients` perspective, perspective learning and growth, socio cultural analysis, legal analysis and macroeconomic analysis. As a result we found that the management model of the integral scorecard was developed based on an outdated strategic planning being a formal document what was not evaluated for what generated a management model based on a balanced scorecard centered on the four perspectives such as: financial, clients, internal processes, education and growth. It is recommended to establish as internal policy the development and implementation of a model of administrative management and meet proposed goals generating evolutions for the improvement of human talent.