Incidencia del capital humano en la rentabilidad financiera caso: Cooperativa de Ahorro y Crédito Educadores de Chimborazo.

Abstract

The objective was evaluated the incidence of human capital in the Financial profitability, of theCooperative of Savings and Credit “Educadoresde Chimborazo” , for realizing this research, it wasapplied a management model for the human capital called Balanced Scorecard (BSC) in Spanishcalled as: Cuadro de Mando Integral (CMI), this model values internal and external activities of thecompany,each one with their respective objectives measured through indicators, which involve themonitoring and continuous analysis of each of the indicators, to determine the impact they have onthe profitability of the financial institution, within the perspectives, emphasis was placed on theperspective of learning and growth, taking into account that it evaluates human capital and thusbecomes the main pillar for the operation of the three remaining perspectives. As a result, it wasobtained that, human capital, improves financial profitability, bearing in mind that it is a long-termprocess, also concluded that the CMI model has an impact on this company; because the intellectualcapital is that engine of profitability for any type of business, with this background, it is recommendedto monitor monthly, and if possible daily to be able to find and to give solutions to the main problemsfound in this diagnosis.