Evaluation of the effectiveness of strategies under the perspectives of the Balanced ScoreCard

Abstract

The objective of this research is to know the effectiveness of business strategies from the perspective of the Balanced ScoreCard in medium-sized companies in the city of Ambato. The research consisted of an explanatory methodology with a qualitative and quantitative approach with a descriptive research design, the study population was based on micro-enterprises in the province of Tungurahua, in this sense for the sample, 22 medium-sized companies. of the city of Ambato were determined. A survey structured by 16 questions distributed in four dimensions was applied: financial perspective, customer perspective, internal processes perspective and learning and growth perspective. Among the main results is the low financial perspective (27.3%). The customer perspective is the lowest point in 45.4% of companies, on the other hand, there is a very low perspective of internal processes (27.3%) and finally, the management focused on learning and knowledge perspective maintains the same deficiencies of the previous dimensions (22.7%). In this context, it is concluded that the companies selected for the study have a low level of use of the Balanced ScoreCard perspectives. The results of the correlation analysis show that the financial perspective varies directly with the change in customer perspectives and internal processes and the customer perspective varies directly with respect to internal processes.