Diseño de un Plan Estratégico con el Balanced Scorecard como herramienta de gestión en la Cooperativa de Ahorro y Crédito 21 de Noviembre Ltda., del cantón Ambato provincia de Tungurahua para el periodo 2014 – 2017

Abstract

The following research was carried out at 21 de Noviembre Ltd. Saving and Loan Cooperative in order to design a Strategic Plan based on the Balanced Scorecard, which will be used as a management tool that allowing an efficient management of the cooperative. In addition, it also tends to establish the importance that the strategic planning has for the public and private organizations related to the goals´ achievement which permit the company to be competitive and maintain itself into a dynamic market through the resources optimization, costs reduction, and the generation of a satisfying service for the external customer. The Balanced Scorecard (Cuadro de Mando Integral) into Spanish was designed by Roben Kaplan and David Norton who revolutionized the Business Administration when introducing an effective concept to line up the company toward achieving business strategies through objectives and indicators. The BSC will introduce adequately the strategy and the mission of the company once it is implemented. The BSC allows having control of the institutional health status and the way the actions are being led for achieving the vision. From the visualization and balanced indicators analysis, it may be possible to make corrective or preventive actions affecting the global performance of the company.