Propuesta de un balanced scorecard para las Empresas Distribuidoras Farmacéuticas de la ciudad de Cuenca. Caso de aplicación: Distribuidora Verdezoto

Abstract

Nowadays companies dedicated to the distribution of pharmaceutical products have suffered a big impact because the new laws imposed by the Government for the management of their products; from the import restrictions, until to the payment of taxes. The vision and strategy are the roads that you must follow by the company to meet its goals, but the definition of strategy in essence is complicated, even more if you want to deploy, the challenge is to identify what you want to be controlled and the Balanced scorecard is the prescribed tool to translate strategies into action measures, which handles the following perspectives: financial, customer, process and learning; that you allow through indicators measure the objectives set by the company in each of the above areas. The objective of this work is to propose a model of balanced scorecard applicable in any company distributor of pharmaceutical products, in order to eradicate the lack of control in specific areas of these companies. To do this, you will use to the Distributor "Verdezoto" as a case of application to show the functionality of this tool. With the study of the distribution companies of the Austro was a model that later served as a guide in the case on application. The end result of this research is to ensure a comprehensive control integrated and strategic progress of the company, in the fulfilment of its objectives and in turn supply the correct address where errors occur.