Diseño de un Modelo de Gestión basado en el cuadro de mando integral en la Cooperativa de Ahorro y Crédito Campesina "COOPAC " de la ciudad de Ambato, provincia de Tungurahua

Abstract

This research is the design of a model of management based on the balanced scorecard, for the “Cooperativa de Ahorro y Crédito Campesina” (COOPAC) of Ambato. The main goal is improving the processes of management to reach all the institutional objectives. The measuring instrument applied was field research. The whole process of the balanced scorecard was developed when working on the research proposal. The external analysis allowed to get a summary about the political, social, technological and economic factors. These factors may affect or benefit this Cooperative. An internal analysis was carried out throughout the SWOT matrix. Measuring matrix were also applied for both, internal and external factors. In addition, matrixes of indicators like finance, costumers, internal and learning process were set. Finally, the balanced scorecard was done. It details the strategic objectives, indicators, actions, the deadline for fulfilment, accountability and the expected results. This model of management is very essential since it establishes financial and non- financial factors in order to measure the fulfilment of the established goals. Furthermore, it contributes with information for all levels of the institution. Making decisions and the success of the long- term financing. Therefore, the suggestion for this cooperative is to apply this tool to improve all aspects.