Diseño del Cuadro de Mando Integral para la matriz de la Cooperativa de Ahorro y Crédito de la “Pequeña Empresa de Pastaza”, parroquia Puyo, cantón Pastaza, provincia de Pastaza

Abstract

This research is intended to carry out the Balanced Scorecard Desing for “Pequeña Empresa” Credit Union in Pastaza, with the aim to improve the internal control processes in regarding the financial and non-financial aspects base on the four main issues such as customers, internal processes, learning and knowledge implied in the development of the Balanced Scorecard. In this aim it was necessary to implement a strategic map as a tool for the organizational and functional development of this entity, in which the institutional objectives, the management indicators, the strategies to be followed as well as the as well as the assignment of responsibilities of control through the smart traffic-ligth control system were stated for the objectives achievement monitoring. The results achieved by an effective implementation of the Balanced Scorecard shows current information of the areas, it can be concluded that this proposal is a management tool that allows to obtain truthful data and take corrective, preventive or improvement actions in the area that requires it. It is recommended that the management system is implemented in the institution immediately, making its importance, commitment and active participation of its employees.