Diseño de un sistema de control de gestión en base al modelo del Balanced Scorecard para la Cooperativa de Ahorro y Crédito 29 de Octubre Ltda

Abstract

The purpose of this research work is to design a management control system for the Savings and Credit Cooperative "29 de Octubre" Ltda, based on the Balanced Scorecard model, through which the company manages to convert its strategy into measures of action and permanent control, at the same time as it allows an alignment of the members of the company with the organizational vision. The investigation is divided into four chapters; Chapter I is made up of the analysis of the problem, its antecedents, the objectives and the justification of the investigation. Chapter II consists of an analysis based on theories and key concepts for the development of the research, which has been guided by a common thread. In Chapter III is the methodological framework of the investigation, which details the idea to be defended, the variables and the data collection techniques used. Finally, in the fourth chapter we find the Balanced Scorecard design followed by the final conclusions and recommendations. Once the research is completed, it is expected that the management model will be applied in the company, serving as the main source of information for decision making.