Elaboración de un Plan Estratégico enfocado al Balanced Scorecard, en la Cooperativa de Ahorro y Crédito “Bashalán Ltda.” de la ciudad de Riobamba, provincia de Chimborazo

Abstract

The present degree work has as goal: The development of a strategic plan focused on Balanced Scorecard, as part of the management tools for the compliance with institutional aims in the Savings and Credit Cooperative “Bashalán Ltda.” Riobamba city, Chimborazo province. A situational analysis was developed which determined the FODA matrix. A strategic map was made as a graphical representation that allows better visualization of the strategic checking based on the four substantive perspectives: Financial, customer, learning internal processes, and growth. The strategies were turned into goals directly and they were measured through indicators to assess the current performance of the institution. The implementation and timely use of the Balanced Scorecard as a measurement system is based on computer software BSC Designer PRO. It allows alerting and controlling the compliance of the proposed strategies and directing to the efficient use of this strategic plan in the microfinance institution. The theoretical development and used methodology was incorporated as a fundamental tool that will guide the institution towards excellence in administrative and financial management. The same will contribute to organizational strengthening. The managers were recommended a correct use and constant updating of the indicators that may appear on various occasions such as in: meetings, customer services, box of claims and suggestions.