Diseño e Implementación de un Sistema de Control de Gestión Basado en la Metodología del Balanced Scorecard para Gasolinera ESPOCH Gaspoch, Ciudad de Riobamba, Provincia de Chimborazo

Abstract

This Research paper is about the Design and Implementations of a Balanced Scorecard at the ESPOCH gas Station. This holistic Balanced Scorecard is a tool that is used as a management and strategic communication model that nowadays different enterprises are using. It is based on the definition of strategic objectives, indicator, and initiatives by establishing the cause- effect relationship through a map in four basic perspectives: finances, customer, internal processes, and learning- growth. This means that the strategy is interpreted as the objectives which are directly related, and they will be measured through indicators aligned to initiatives. The success of the implementation of BSC (Balanced Scorecard) lies on the participation of people belonging to different organization levels and areas. This is required by any company that needs to be efficient, competitive, and economic. The Balanced Scorecard allows not only measuring the organizational performance, but also working as a methodology that leads the organization to achieve its vision, mission and strategies in the short and long term. All these tied to action plans that align all members’ behavior helping to generate trust and to obtain high quality levels in order to improve the company`s profit.