Resumen:
The present investigation work has like foundation to improve the margins of sales by means of the desing of the Balanced Scorecard focused in the area of sales of the company Cauchos Industriales, in the city of Guayaquil, It is a company dedicated to the production of pieces and self- driven accessories of rubber and metal . This desing of strategic planning will be carried out by means of a process of mensuration of indicators by means of database carried out in access and then cared to excel 2007 to measure the strategic objectives that it fulfills the goals proposed by the department of sales, it will contribute to be but efficient and to the optimization of the resources of publicity and propaganda . This investigation leans on in primary sources, that is to say in manuals of internet information that sustain a valuable theoretical mark in contents with topics modernized as: Origin, concept and implementation of the Balanced Scorecard , Model of the 5 forces , Stakeholders. Based on all the obtained information you proceeds to a structuring and realization of the thesis.
