Abstract:
The Balanced Scorecard is a methodology that integrates and measures the possible generators of
values in the companies, giving emphasis to the potential intangible’s asset and its interaction with the
rest of the business assets. Nowadays any big, median or small organization, of production or services,
has to complete the objectives that gave origin and that justified the reason to be of the same, therefore
that the initiative born to realize a thesis that generally consists in the “Creation of a Strategic Plan and
Design of a Monitoring System based on the Balanced Scorecard to a Company that Offers consulting
and Audit Services in the city of Guayaquil". This process begins with the creation of the strategic plan of
the company. This strategy we translated in easy parameters of measuring by means of the creation of
gestion indicators to evaluate in efficient way that we planning in a first time, with them the creation of
the instruments to capture information that at the same time It will go together with the software that will
be able to do a monitoring of the business objectives, all based in the Balanced Scorecard.