Diseño de un Balanced Scorecard como modelo de gestión para la Cooperativa de Ahorro y Crédito Cacha Ltda., matriz Riobamba

Abstract

The purpose of the current research is the design of the Balanced Scorecard (BSC) as a management model for the Savings and Credit “Cacha” ltda. Cooperative, parent company, Riobamba. The purpose of this study is to provide a management tool, which if implemented in the cooperative, will ease its control, verification of compliance which the goals and proposed objectives in order to achieve its organizational effectiveness. This study is arranged into four chapters: The first Chapter, Chapter I, encloses the problem statement, the reason and objectives of the research. Subsequently, in the chapter II was developed the support of the theoretic fundamentals of the general theories of management and the Balanced Scorecard. After this section, is the chapter III where the Methodology of the research is exposed. Finally, the Chapter IV refers to the BSC design, whose procedure is set in 9 steps, Furthermore, it was carried out the diagnostic of the environment of the cooperative. It was used DCS Map Setup 2.0 software for the development of the strategic map of the cooperative, which is useful to take a view of the 10 strategic objectives and 19 indicators, distributed according four perspectives: Financial, Customer, Internal business and Learning and Growth. In addition to this, it was used the ODUN software in order to control the management of the strategic objectives through targeted indicators, which made possible to created o database. To conclude, several specific conclusion and recommendations were set up.