Balanced Scorecard as a tool to optimize financial management at Sigonsa Company

Abstract

The main objective of this research was the evaluate the use of strategic plans based on the application of the balanced scorecard as a tool of administrative control to optimize the financial management in the company Sigonsa S.A.C., to located in Emilio Althaus, Lince Street, at the capital of Peru, Lima. The methodology was framed within a descriptive level of research, quantitative type, with a field of non-experimental research design. The population was made up by 09 employees and workers working in the administrative area of the company Sigonsa S.A.C. and non-probabilistic sample type, is represented by the total population. The information collected through the application of a questionnaire of closed answers, which consisted of 28 items, with three choices of answers: Yes, No, Don´t Know, it was validated through the opinion of experts. The results were analysed using relative and absolute frequency distribution, this analysis concluded that industries Sigonsa S.A.C. a company has procedures that allow you to develop and control their activities and strategies for the achievement of its objectives arises. Finally, it is recommended to develop a management system to measure and monitor the results of the organization by integrating financial indicators and nonfinancials.