Design and Development of A First- and Second-Generation Balanced Scorecard in a Company in the South of Guanajuato

The purpose of this article is the development of a first and second generation in a manufacturing company in southern Guanajuato. For the development of the first generation BSC, a strategy was identified based on the company´s vision, which consists of making deliveries in the shortest time possible. Strategic objectives were determined in each of the four perspectives: financial, customers, internal processes, and learning and growth. The perspective is highlighted: Financial and Internal Processes, with the strategic objectives: “Reduce the number of returns so as not to reduce the utility of the company” and “Reduce the percentage of failures un the design of the boxes to deliver quality products to the customers”. The goals and indicators were established, as well as at least four initiatives that will help us in the fulfillment of each of the objectives. Subsequently, 3 strategic objectives are identified for each of the perspectives, these objectives are connected through a cause-effect relationship. The main one being: “Increase the speed of delivery of orders to generate reliability in customers”. Once the objectives have been identified, the series of activities to be carried out to meet these goals are described, and with this the second generation BSC is developed. Finally, a management tool is obtained that allow the company to comply with the proposed strategy.