Balanced score card para el GAD municipal del cantón Salcedo

Abstract

The main challenge lies in the lack of management indicators in the Autonomous Decentralized Municipal Government of Salcedo, which restricts the ability to evaluate its institutional performance. The objective of this study is to implement the Balanced Score Card matrix in the entity, addressing the essential perspectives. To this end, a quantitative approach was adopted, involving the collection and analysis of statistical data, as well as an exhaustive bibliographic review to obtain updated and accurate information. In addition, field research was conducted involving interviews with the director of the Administrative Directorate and key officials, along with surveys and direct observation at the GAD's facilities. This methodology made it possible to obtain relevant data on institutional processes and staff perceptions. The results obtained through surveys directed to 13 officials highlight that 54% of the respondents identify deficiencies in the processes, 85% point out the lack of management indicators and function manuals, and 46% consider the BSC to be effective in improving decision-making. Seventeen management indicators are derived from the literature research, covering customer, financial, internal processes, and learning perspectives. In conclusion, the implementation of the BSC will allow for more informed decision-making and effective monitoring of institutional performance, which will facilitate immediate intervention in the event of deviations in the indicators. This will contribute to improving the efficiency and effectiveness of the institution in achieving its objectives.