Diseño de un cuadro de mando integral como herramienta de gestión para la cooperativa de ahorro y crédito Kullki Wasi Ltda, agencia Riobamba

Abstract

The objective of this study focused on the elaboration of a balanced scorecard, as a management tool to optimize the processes at Cooperativa de Ahorro y Crédito Kullki Wasi in Riobamba agency, which was developed with the aim to provide an instrument to improve processes in different areas of the institutionm focusing on an efficient management adapted to the needs of the clients and a continuous improvement in relation to the processes. The study begins with the analysis of the current situation of the company by applying a micro and a macro environmental analysis to develop the SWOT matrix. Also, some surveys were applied to institutional employees and an interview to the head of the agency. It was found that Cooperativa Kullki Wasi Ltda located in Riobamba city lacks of strategic guidelines that cause that these strategies would not have been properly established. In addition, the information and communication of objectives and strategies do not reach all the levels which cause a delay in institutional proceses and procedures. The application of a balanced scorecard will obtain favorable results and the objectives will be met in order to improve the processes of each area and it will also help to strengthen the corporate image of the agency. It is recommended to apply this study as it contains procedures and activities from different perspectives of the balanced scorecard, which will help to properly manage and provide alternative solutions based on the results obtained from predictions to facilitate decision-making processes in order to achieve better results and foster an organizational and planning culture within this financial institution.