Resumen:
The present document will contain a design of a Management Control System, based on the Balanced ScoreCard into a producer, packer and distributor tuna enterprise, located in Guayaquil city during the period 2009. The principal objective is to develop the documents of the main indicators of the human resources process´s, to use them in the taking of decision., At the end, the conclusions and recommendations obtained after analyze the information previously mentionated, will be included, in that way, the management will take the appropriate decisions to keep a good control of the different process to continue without troubles with the normal activities in the enterprise.