Diseño de un balanced scorecard para Gobierno Autónomo Descentralizado Municipal del cantón Riobamba

Abstract

The objective of this study was to develop a Balanced Scorecard for the Municipal and Decentralized Autonomous Government of Riobamba Canton (GADM) to improve its business management, through a study that was carried out in order to know the current administrative situation of the GADM Riobamba. Therefore, the research methodology was based on a mixed, explanatory and descriptive approach in order to describe the characteristics and necessary elements to prepare a balance scorecard and determine the strategies to be implemented by the GADM Riobamba, which may be quantifiable through field research tools and techniques such as surveys and interviews applied to the institutional employees. As a result, it was obtained that the GADM Riobamba lacks of an adequate administrative tool to measure the level of fulfillment of the objectives set. Therefore it is necessary to design a Balanced Scorecard with a SWOT analysis, EFE - EFI matrix, indicators. In addition, to establish objectives for the four perspectives of the BSC, each one of them with their strategic objectives, action plans with their activities that will help the administration to efficiently enforce and achieve the objectives established through proper decision-making processes. Therefore, its immediate application is recommended