Diseño de un Balanced Scorecard para la Empresa PROVETEC de la ciudad de Riobamba, provincia de Chimborazo durante el periodo 2013

Abstract

The practical application of management techniques illustrates the level of operation thereof while to validate the extent to which organizations that use them must make adaptations to technical and, similarly, the degree to which it is necessary to adapt the technique to the organization. The concept of Balanced Scorecard, created to definitively link the strategy and its implementation using indicators and targets, measures the performance of the organization for four balanced perspectives: financial, customer, internal processes, and the formation and growth (knowledge and learning). In addition to providing information to managers from these four perspectives, the system minimizes information overload by limiting the number of measurements used. The new system forces managers to focus on a handful of measurements are critical. The Balanced Scorecard translates the strategy and mission of an organization into a comprehensive set of performance measures that provide the structure for a system of strategic management and measurement, it emphasizes that financial and nonfinancial measures must be part of the system information for use in all levels of the organization; however, the true power of the Balanced Scorecard appears when transformed from a system of indicators in a management system. This paper presents the case of the implementation of the Balanced Scorecard in the company PROVETEC. Initially the general company information is presented, then the basics of Balanced Scorecard are presented and finally the application process described.