Aplicación del Balanced Scorecard con fines de mejoramiento de la gestión administrativa para Almacenes Buen Hogar de la ciudad de Riobamba en el periodo 2012 - 2013

Abstract

The topic of this research is “The Application of the Balanced Scorecard Application for the purposes of improving the administrative management for the Buen Hogar stores, in Riobamba city, in the period 2012 – 2013.” The Balanced Scorecard (BSC) is a model designed to implement the enterprise strategies developed by Dr. Robert Kaplan and David Norton. From its appearance, it has become a tool to communicate strategies to all areas of the organization by linking the short-term objectives with long-term and annual budgets. This way the benefit of this model is to control the level of fulfillment of the objectives of sales, expenses, costs, productivity, customer satisfaction, processes, staff motivation, training to prevent managers and executives divert their efforts on activities which are outside of the business strategy. Within the building the Balanced Scorecard began with the design of a new mission and vision for the organization, perspectives being dispensable elements for the design of this model which allows building the strategic map which are: perspective of learning and innovation, internal processes, customer and financial, outlined the strategic objectives indicators were designed for each of them, which detail the indicator name, responsible for monitoring implementation, formula and interpretation taking this basis we designed an electronic pattern which automates the calculation. Finally we defined the goals and action programs for each strategy. It is recommended to apply the Balanced Scorecard because it is new guide of management with long-term vision and it will allow the company to improve its productivity, efficiency, increase sales, and the fundamental basis is to satisfy its customers.