Diseño de un modelo de cuadro de mando integral a la gestión administrativa de la Empresa Pública Empresa Municipal Mercado Mayorista Ambato, provincia de Tungurahua

Abstract

The design of a model of Balanced Scorecard to the Administrative Management of the Public Municipal Company, Wholesale Market Ambato, Tungurahua Province. The research methodology, was realized through the inductive, deductive, descriptive, method, and the application of research instruments like: observation, survey, interview, in the administrative personnel and users, this aspect allows the analysis and interpretation of the data, through of the investigative processes, is developed the proposal, focused on the four perspectives of Balanced Scorecard, financial, client, internal processes, learning and growth, in each one of them, the strategic map, strategic objectives, indicators, initiatives, goals and responsible. The objective of the research is to help to the Management in the control of its processes, optimisation of resources and specially to facilitate decision making. It is concluded the financial indicators used, suggest that not exist efficiency in the budgetary management of the EP-EMA, (Public Municipal Company Wholesale Market Ambato) It does not guarantee the reasonable use of the available resources and the consecution of the objectives and planned goals. According to the research it is recommended to keep an effective control and evaluation of the budgetary execution through the tools such as the indicators of efficiency and reports for making decisions.