Propuesta de un cuadro de mando integral como modelo de gestión para la Panadería y Pastelería Migas y Miel de la ciudad de Riobamba

Abstract

This research proposes the implementation of a Balanced Scorecard Approach used as a management model for Migas y Miel bakery lacated in Riobamba. This research starts with the situational analysis of the company, the implementation of a strategic map containing four perspectives and the scorecard design composed by objectives and management indicators, as well as shares and people who are in charge. To illustrate such objectives and indicators, it was necessary to apply DC SMAP and ODUN computer systems. In conclusion this management tool allowed measuring the current performance of the company regarding to operational results, financial performance, innovation and employees’ performance. In conclusion, the Balanced Scorecard is one of the most effective management tools used to improve the performance and strategies used by businessmen worldwide, especially in Latin America with OCP Ecuador S.A Company which got a higher performance applying the Balanced Scorecard, allowing the company to measure its success when the goals established are fulfilled.