Aplicación del modelo cuadro de mando integral a los Centros de Acopio de producción de leche de la Dirección Provincial Agropecuaria de Chimborazo.

Abstract

The objective was to apply the Balanced Scorecard tool, considering the financial perspectives, clients, processes and human talent, by allowing this way to organize, systematically, its vision and mission according to the strategy. The study presented a descriptive and non-experimental methodology. Surveys and observations were made directly to four milk collection centers, located in -Chimborazo province-; which population involved consisted in: 253 manufacturers, 4 technics, 28 board members and 4 managers.to identify its needs, techniques and instruments were used. Lately, the final results showed that the 51% is due to the lack of organization in the operative area, the 24% to the employee turnover in the milk reception and the 13% indicated that there is only a person who make this activity, giving way to apply the Balanced Scorecard, whose indicators consist of assessment project’s indicators, such as: the TIR with a 26 %, being higher the discount rate with a 25, 31 %. A positive VAN that shows the feasibility model, as well as the financial indebtedness indicators of $ 0.91 for each dollar, to assume the obligations and profitability’s payment of $ 0.44 of the total actives capacity; to generate a profitability for each liter of milk and business indicators as the daily milk recollection level, whose goal is to increase the 20 % to the production. There are social indicators, as the level of women participation in the board, whose goal is to reach the 50% of this participation. It is recommended to make a function manual and a security and hygiene manual from both, the management and the operative area. Also the Balanced Scorecard applicability that will improve the functional and organizational scheme among the different area manufacturers.