Diseño de un Cuadro de Mando Integral y propuesta de indicadores de gestión para la Cooperativa de Ahorro y Crédito Crecer-Wiñari, agencia Riobamba

Abstract

The objective of this thesis is the design of an integral scorecard and proposed management indicators for the Credit Union Crecer-Wiñari Ltda., As a management tool that will improve the strategic decision making based on the competitive and changing surroundings. To this end, the COAC has gathered information about its essential organizational characteristics, legal framework and its history within the Ecuadorian financial field. It also details the strategic planning of the financial institution, which begins with the analysis of its strengths, threats, weaknesses and opportunities, which led to the development of the SWOT matrix, in order to determine the strategies of the Cooperativa Crecer- Wiñari Ltda. With respect to the proposal of the integral scorecard, the parameters or guidelines to be followed were defined as the mission, vision of the cooperative for a given period of time, the critical success factors framed for each of the perspectives contained in the WCC; ie the financial, clients, internal processes, organizational learning and their strategic alignment, until the definition of COAC's performance measures and management indicators. For the development of the design of the Balanced Scorecard, the recommendations of the specialists in this topic were taken into account, among them: Robert Kaplan and David Norton. The proposed comprehensive scorecard allows to offer a complete view of the organization, becoming the essential element of the information system that supports the management control system, in the mission to improve its level of competitiveness in the medium and long term. The Integral Scorecard as a tool for Strategic Management whose implementation will help the cooperative to clarify its objectives in the medium and long term, communicate them to the whole organization and translate them into concrete actions.