Diseño de un modelo de gestión basado en el Balanced Scorecard para la Empresa "RIOLAC" de la ciudad de Riobamba, provincia de Chimborazo

Abstract

This research aims to Design a Management Model based on the Balances Scorecard for the formulation of corporate strategies based on indicators of management in the company RIOLAC from Riobamba City, Chimborazo Province. It is a management system promoted by Kaplan and Norton, we used this methodology in order to fit the needs of the company, so that was identified the main problem the absence of a management control system, this makes it impossible to have a good business management. After having identified the problem, established the methodology of research through inductive, deductive, descriptive methods, direct observation, survey and interview. The design and proposal development is focused on the strategic map that is linked by l system cause – effect between the four perspectives of the Balances Scorecard, following an ascending route from the perspective of learning and growth until the financial, in each of these perspectives perspective are detailed strategic objectives, indicators, strategies, tactics, responsible and situation of the company the aim of the research is to assist management in making decision aimed at strengthening the company. Under the responsibility of the owner manager is recommended to run this proposed research, so that the company can develop, improve and increase their sales and obtain as a leader in its market.