Balanced scorecard para mejorar la gestión y rentabilidad de la empresa Leonlab Análisis Clínicos y Salud Ocupacional SAC, Trujillo
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Date
2024-03
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Universidad Nacional de Trujillo
Abstract
La presente investigación tuvo por objetivo determinar el efecto de la aplicación de la herramienta metodológica balanced scorecard en la gestión y rentabilidad de la empresa LEONLAB, para tal fin se analizó la realidad de empresas del rubro médico ocupacional, evidenciando la problemática que afecta la gestión y la rentabilidad organizacional.
Luego, se empleó una metodología cuantitativa, preexperimental, estimando como muestra a la información de la gestión y la rentabilidad en el año 2022, utilizando el análisis documental, la encuesta y la entrevista como técnicas de recolección de datos. Obteniendo que el cumplimiento de la gestión llegó al 51.39% y la rentabilidad, según el ROA fue del 4.91% y el ROE fue del 5.42%, valores por debajo del valor mínimo esperado, evidenciando un mal manejo del patrimonio y activos de la empresa, además, 7 causas raíz generaron pérdidas de S/ 24560.23. Para la mejora se empleó el método Porter, PESTEL, AMOFHIT y FODA, estructurando 7 estrategias del BSC.
Posteriormente, en una estimación, la gestión mejoró en un 42.34% y la rentabilidad, según el nuevo ROA fue del 6.88% y el ROE fue del 7.88%, además, en un análisis económico se obtuvo un VAN de S/ 8320.41, una TIR de 36.50% y un B/C de 1.12, evidenciando que la aplicación del BSC en la gestión de la empresa mejora los índices de rentabilidad según el uso de los activos y el patrimonio, de esta forma se puede decir que se están gestionando mejor los recursos de la empresa LEONLAB.
The objective of this research was to determine the effect of the application of the balanced scorecard methodological tool on the management and profitability of the company LEONLAB, for this purpose the reality of companies in the occupational medical field was analyzed, evidencing the problems that affect the management and organizational profitability. Then, a quantitative, pre-experimental methodology was used, estimating management and profitability information in 2022 as a sample, using documentary analysis, survey and interview as data collection techniques. Obtaining that management compliance reached 51.39% and profitability, according to the ROA was 4.91% and the ROE was 5.42%, values below the minimum expected value, evidencing poor management of the company's equity and assets, In addition, 7 root causes generated losses of S/ 24560.23. For the improvement, the Porter, PESTEL, AMOFHIT and SWOT method was used, structuring 7 BSC strategies. Subsequently, in an estimate, management improved by 42.34% and profitability, according to the new ROA was 6.88% and the ROE was 7.88%, in addition, in an economic analysis a NPV of S/ 8320.41 was obtained, an IRR of 36.50% and a B/C of 1.12, showing that the application of the BSC in the management of the company improves the profitability indexes according to the use of assets and equity, in this way it can be said that the LEONLAB company resources.
The objective of this research was to determine the effect of the application of the balanced scorecard methodological tool on the management and profitability of the company LEONLAB, for this purpose the reality of companies in the occupational medical field was analyzed, evidencing the problems that affect the management and organizational profitability. Then, a quantitative, pre-experimental methodology was used, estimating management and profitability information in 2022 as a sample, using documentary analysis, survey and interview as data collection techniques. Obtaining that management compliance reached 51.39% and profitability, according to the ROA was 4.91% and the ROE was 5.42%, values below the minimum expected value, evidencing poor management of the company's equity and assets, In addition, 7 root causes generated losses of S/ 24560.23. For the improvement, the Porter, PESTEL, AMOFHIT and SWOT method was used, structuring 7 BSC strategies. Subsequently, in an estimate, management improved by 42.34% and profitability, according to the new ROA was 6.88% and the ROE was 7.88%, in addition, in an economic analysis a NPV of S/ 8320.41 was obtained, an IRR of 36.50% and a B/C of 1.12, showing that the application of the BSC in the management of the company improves the profitability indexes according to the use of assets and equity, in this way it can be said that the LEONLAB company resources.
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TECHNOLOGY::Industrial engineering and economy