Modelo de gestión financiera basado en el Balanced Scorecard para la Cooperativa de Ahorro y Crédito San Jorge Ltda. de la ciudad de Riobamba

Abstract

The following is a financial management model based on Balance Scorecard for San Jorge Ltda. Saving and Loan Cooperative from Riobamba. Balanced Scorecard is a management tool which translates the strategy of the cooperative in a coherent set of indicators important for the achievement of its strategic objectives, from its four perspectives: Finance, clients, internal processes, formation and growth. In reference to the Balance Scorecard, parameters the follow were defined such as: development of the mission, vision, critical factors of success framed for each one of the perspectives of Balance Scorecard. Each perspective of BSC should have indicators and a measurable goal, in order to have indicators which are considered as support for decision making. This study permitted to define strategies to be implemented in the cooperative, in order to improve its present situation. It is recommended to define in detail the concept to be evaluated by means of the indicators, and monitor its performance to take corrective action if the established goals are not fulfilled.