Balanced Scorecard en la empresa de Transporte Pesado Gruaschimborazo Transgruasch Compañía Limitada, para mejorar su gestión estratégica. Período 2021-2024.

Abstract

This research Aim is to design a Balanced Scorecard (BSC) for the company Transporte Pesado Gruaschimborazo Transgruasch Compañía Limitada, to improve its strategic management in the period 2021-2024, so a qualitative and quantitative research with a non-experimental cross-sectional design, accompanied by two types of inductive and deductive methods as well as data collection techniques such as direct observation, interview and survey, Under this methodology it was possible to carry out a situational diagnosis from a macro and micro-environmental perspective, as well as establishing the economic and financial situation by analysing the structure of assets, liabilities and equity, considering income, expenditure, profitability or loss and finally the indicators of liquidity, profitability and indebtedness, in summary with the information analysed it was possible to determine the strengths, opportunities, weaknesses and threats that the company under study has. The result obtained from all the analysis has a focus on the four perspectives of the BSC such as: customers, processes, learning and the financial part, with this information the different strategies that seek to solve the problems detected to strengthen the different business areas both administrative and financial were designed. Finally, it is determined that the proposed BSC is an essential tool for the correct strategic management in decision making, it is also intended to increase profitability through financial strategies applied to the critical points found in the indicators, which is why it is recommended to seek new customers and expand its market.