Diseño de un Balanced Scorecard como modelo de gestión para la Cooperativa de Ahorro y Crédito Amazonas Cia. Ltda

Abstract

The present research has a target the design of the Balanced Scorecard, as a proposal to improve internal processes at the Saving and Credit Cooperative Amazonas Ltda, in Riobamba city, in order to provide a management tool, to control, verify the accomplishment of goals and allowed objectives to achieve organizational efficiency. In chapter I, it was carried out the problem statement, justification and objectives, in chaptr II was based the theoretically foundation, in this research were analyzed: Administrative Theories, Strategic Management, Business Intelligence, Balanced Scorecard, in chapter III the investigation research, surveys, interviews, in chapter IV, it was made the design of the BSC, and finally in chapter V conclusions and recommendations. The Balanced Scorecard design for the cooperative was help and 8 fundamental steps and it was based on four perspectives: Financial, costumers, internal processes developmental and learning, for its development tools as: DCS map, ODUN were used. It is expected that this work is contribution of research, analysis and proposal to the Administration of the Cooperative and other financial institutions as a tool for decision making that allows Organizational Efficiency.