Diseño de un modelo de gestión basado en el cuadro de mando integral para la recuperación de cartera vencida de la Cooperativa de Ahorro y Crédito Inti Ltda., del cantón Riobamba, provincia de Chimborazo

Abstract

The research “Design of a management model based on the balanced scorecard for the recovery of NPLs of the credit union INTI LTDA, Riobamba Canton, Chimborazo Province was made in this financial institution. By detecting the high nonperforming loan rate, lack of mechanisms and strategies for portfolio recovery lost. Once finished the problem, the research paradigm was established; as it encompasses all aspects of the study variables. Through the analytical methodology - synthetic, inductive, deductive, implementation of field research tools in the personal area, administrative and clients establish facilitated the analysis and interpretation of data, through investigative processes the proposal focused on the four perspectives of the balanced scorecard is developed: financial, costumer. Internal processes, learning and growth, establishing in each strategic, objectives, performance indicators, initiatives, goals, responsible, time and scope to be achieved in each entity prospects as necessary tools for decision making in reducing delinquency rate. It is recommended that the manager of the cooperative has to adopt amanagement model based on the balanced scorecard, focus on the recovery of NPLs through a suitable technician who has the necessary knowledge to establish rules and policies that help reduce the high number of nonperforming loan.