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Balanced scored by management control in the cooperativa de ahorro y crÉdito de la Pequeña empresa de pastaza

Abstract:

In such a competitive environment, pretending to be successful, without a consistent strategy, is a very risky bet and with very low chances of success, business strategies for decision-making are very important, they are the basis to prevent future events in organizations, to This must have tools that help to achieve the objectives of the companies, the fundamental purpose of the research was to design for the Cooperativa de Ahorro y Crédito de la pequeña Empresa de Pastaza (CACPE) a management control system based on the chart of integral command that would allow it to achieve the effective fulfillment of the strategic objectives, for which a mixed research methodology was used, with a cross-sectional design, oriented to characterize the functions and strategic objectives of the cooperative. Methods of the theoretical level of knowledge were used, such as analytical-synthetic and inductive-deductive, and of the empirical level of knowledge, observation, documentary analysis and field study were used. The Balanced Scorecard proposed as a strategic management model; it became a work tool that effectively weighs the reasoning to channel through the perspectives: financial, clients, processes, and organizational learning.