Gestión financiera basada en una herramienta de planeación Balanced Scorecard BSC, para la Cooperativa de Ahorro y Crédito Crecer-Wiñari Ltda. del cantón Ambato, período 2015

Abstract

The current research work the proposes the Financial Management based upon a planning tool Balanced Scorecard BSC, for the Credit Union Crecer-Wiñari Ltd., at Ambato city, 2015 period, which will allow to turn its vision and strategies towards measurable objetives aiming to improve the products and services offered to its customers by means of a contemporary management system used so that the institution can project itself towards new trading horizons, aiming to Develop a diagnosis of economic activities of the Credit Union Crecer-Wiñari Ltd, Develop and describe strategies to apply related to its planning, Build the Balanced Scorecard BSC and the future expected outcomes, by means of the use to the inductive and deductive method, which pursues that financial services to cope with the expectations of partners and customers in the market. As a conclusion, the diagnosis of the economic activities of the Credit Union Crecer-Wiñari Ltda., reflects the need of a management control system on its plan, the development and description of the strategies to apply about the planning, help us to state clearly what the Credit Union must administrate; and the outlines of the Balanced Scorecard guide and order the analysis and evaluation process by describing in detail the performance of the strategic areas of the organization. It is recommended for the Credit Union to take part of network, aiming to create links throughout the country and improve service to partners and customers; to keep and strength the Indigenous Management Model of the Union; to implement an institutional strengthen program which intends to reach efficiency in the administrative process of the organization, to seek strengthen the management of the Administration and Surveillance Councils of the institution in order to expand the coverage of the organization locally; to annually promote the creation and launch of two new products and / or financial services in order to constantly renew the organization and achieve a satisfaction level in partners and customers of at least 80% proposed in the planning tool Balanced Scorecard BSC.