Diseño de un cuadro de mando integral como modelo de gestión para la Cooperativa de Ahorro y Crédito Minga Ltda., de la ciudad de Riobamba, durante el período 2014

Abstract

The present investigation is a Balanced Scored (BSC) design as management model for Cooperativa de Ahorro y Credito Minga Ltda., belonging to Riobamba in 2014. This management tool is useful for both public and private enterprises since it aims at achieving long and short term objectives and goals. Descriptive, deductive and inductive methods were used for the BSC development. By using tools such as strategy map comprising objectives and management indicators, activities and people in charge along with Odum, Sistrat and Smap systems, proposed results were assessed to make decisions easily and to get an efficient business system. The results gotten when implementing BSC showed low financial rates, unnecessary management and running expenses, lack of internal process strength. It is concluded that BSC controls and monitors objectives and indicators frequently finding mistakes to take preventive and corrective measures effectively. It is recommended that BSC must be implemented in the Institution data base so that the information can be provided to its staff and active participation can be promoted.