Balanced scorecard as a management tool for the Association of Community Women AMUCOMT

The present study focused on designing a balanced scorecard (CMI) to optimize management control in the AMUCOMT Community Women's Association. A methodology with a quantitative approach was used, combined with bibliographic, descriptive and field research. The analysis-synthesis, inductive and deductive, statistical, the Delphi method and meta-analysis were used to carry out the research. A survey was applied to the entire population studied, with a total of 60 active members in the association. The results of the study revealed the absence of international alliances, a lack of awareness about cost efficiency, customer retention, knowledge for product marketing and distribution, performance evaluation and technological advances. These findings highlight the need to implement CMI based on the four perspectives to overcome the difficulties arising from the absence of management control tools and weaknesses in the coordination, planning and control of economic and administrative resources. The study highlights the importance of implementing a balanced scorecard as a tool to optimize management control in the AMUCOMT Community Women's Association. This can help the organization overcome identified difficulties and improve its overall performance.