Elaboración de un Balanced Scorecard, como modelo de administración estratégico para la Cooperativa de Ahorro y Crédito Indígena SAC. Ltda. de la ciudad de Ambato provincia de Tungurahua

Abstract

This study contains the elaboration of a balanced “scorecard” as a strategic management model for the indigenous cooperative credit unions SAC. Ltd, in the city of Ambato Tungurahua province in order to translate for action and measure the performance derived from the strategy. The equilibrated Scorecard, support the strategic planning because orders the action of all members of the organization with the objectives and define critical success factors, with whom it is possible to achieve that the four basic perspectives (financial, of the customer internal processes and training and growth that are comfortable for the cooperative. In the proposal of the Balanced Scorecard there were defined the parameters to be followed) like the mission and the vision of the Cooperative for a certain period of time, its strategic alignment considered by means of a relation causes effect between all the perspectives up to coming to the definition of the measurements of performance and indicators of management of the cooperative. For the construction of the strategies of the cooperative we focus on the strategic planning to adapt to long-term objectives and their resources; which through this application will be determined the products, services that are provided to maintain and consolidate in the market. It is recommended to the managers to realize a situational diagnosis of the cooperative at least every two years, with it, it will be possible to promote the fortresses and to make use of the opportunities that appear. We will detect its weaknesses to be able to eliminate and be alert before the new threats detected.