Balanced Scorecard como fundamento del business intelligence en la mejora de la gestión y el control en las Pymes de la ciudad de Guayaquil.

Abstract

The objective of this study is to demonstrate that the Balanced Scorecard is the basis for the development and subsequent application of business intelligence, through the creation of a strategic map which serves as a tool for better control and management in pymes. To demonstrate the proposition, an exploratory study was carried out through interviews with managers and administrators of pymes in the city of Guayaquil made up of small, medium and microenterprises, with special interest in the commercial sector, because according to the BCE (Central Bank of Ecuador), the PIB of the commercial sector will represent an important growthin the national economy. The results identified companies with knowledge of the subject, andan improvement was evidenced when applying the proposition in those that did not have defined strategic objectives or if they had them were not related to their indicators as they had been applied only intuitively.