Gestión administrativa y financiera de la Empresa Pública Cuerpo de Bomberos de Milagro a través del modelo Balanced Scorecard.

Abstract

Both public and private activity, either through a service or offering products, needs to be organized around what is expected to be achieved; Today's world, with its different interpretations and consequences, demands it. When the "activity" promotes a co llective benefit, it requires asking how to replicate the universal purpose to each area of the institution directs the efforts of its independent objectives towards the fulfillment of the institutional project. Is it just to meet the political purposes or should these be supported by technical tools that ensure compliance? Sustained social responsibility or integrated communication?The debate, from the perspective of a public company, is extensive; However, in the business environment it is inevitable to have control and management tools that ensure theinteraction of both operational and financial purposes. The Public Company " Cuerpo de Bomberos de Milagro" (EPCBM) can’t ignore the necessary implementation of management systems that, with the help of indicators and expected results, demonstrate if the goals and objectives established by the i nstitution are fulfill . The problems that actually the company deals arise from two areas in which this project will focus, which are the administrative and financial area. The present Balanced Scorecard research, as an instrument to measure the performance and the development of administrative processes, has as main objective the development of an evaluation model, through the application of a Balanced Scorecard, technically known as BSC - financial EPCBM.