DISEÑO DE UN MODELO DE BALANCED SCORECARD COMO HERRAMIENTA DE CONTROL DE GESTIÓN PARA EL CRECIMIENTO FINANCIERO DE LA EMPRESA CONSTRUCTORA “KC CONSTRUCCIONES

Abstract

The Balance Score Card, is a tool that companies currently have to be able to quantitatively know their administrative-financial situation, constituting a scorecard with valuable information for making improvement decisions based on the evaluation that is made. I can perform. In the case of construction companies, it is very important that this tool can be used in management, however, the reality is the opposite. The initial part of this titling paper presents the generalities of the same, and then introduces itself to Chapter I, which presents everything related to the origins, definition, benefits, components, methodology, strategic approach of the Balance Score Card, which becomes in the theoretical basis to look for an adaptation of this to the reality of KC Constructions. Chapter II already focuses on what concerns the current situation of the company KC Construcciones, establishing a brief historical review of it, its institutional identity, processes carried out within its management, SWOT diagnosis; This last aspect has been complemented with an evaluation of financial management through a financial and vertical analysis of its main accounts. Chapter III allows to visualize the proposed model of Balance Score Card for KC Constructions, having as composition parameters those annotated during the development of the theoretical framework, but highlighting a new institutional identity, as well as the strategic map that the Balance Score Card directs