Implementación del Balanced Scorecard y su Cuadro de Mando como herramienta de gestión para el mejoramiento universitario en la Facultad de Recursos Naturales de la Escuela Superior Politécnica de Chimborazo para el periodo 2014-2018

Abstract

The current research work was carried out at Escuela Superior Politécnica de Chimborazo, Faculty of Natural Resources, aiming to implement the BSC as management model to be conducted and controlled by computing systems. The balanced scorecard is a Model of Management Control created and developed by Robert Kaplan and David Norton in 1992. This model contributes to have a better management and to creative values in the long run. It involves the personnel. Administrative staff, executives and suppliers ,it complements the financial and non- financial indicators, obtaining a balance in the organization by the time it achieves to short and medium term results. The Balanced Scorecard has essential support tools in software such as: SISTRAT (diagnosis),DC SMap.xls(Strategic map) ODUN(control table),which allow this model to switch from planning model to a management one, each one of the tools are used according to the steps of a simple implementation methodology. The strategic map allows to demonstrate that a conducted management is achieved due to the causal relationship these two perspective have and at the same time the control table which will be controlled by computing systems through a virtual platform, making this model to gain consolidation in the medium term and conceiving new strategies and decisions. Through the implementation of the Control Table, the hypothesis was proved based on the operationalization of dependent and indepent variables.it is recommended to keep on updating the Control Table and so, to achieve and adequate performance of this important tool.