The Balanced Scorecard Approach to measuring Cooperative Performance: Implications for Multipurpose Cooperatives in the Philippines
DOI:
https://doi.org/10.48017/dj.v9iSpecial1.2828Palabras clave:
performance evaluation, PISO, performance management system, balanced scorecard, cooperativesResumen
El Cuadro de Mando Integral (BSC) se ha estudiado mucho como herramienta para medir el desempeño en organizaciones corporativas de todo el mundo, pero no se ha estudiado mucho en cooperativas. El objetivo de esta investigación fue determinar cómo se desempeñan las cooperativas multipropósito utilizando el BSC. Se eligieron intencionalmente un total de dieciocho cooperativas como muestras para esta investigación, donde los miembros, empleados y gerentes actuaron como encuestados. El estudio utilizó un diseño de investigación descriptivo mediante el cual el investigador recopiló y analizó estados financieros durante tres años, utilizó encuestas para obtener respuestas de los encuestados y realizó análisis de documentos para mejorar aún más el resultado. Los resultados mostraron que el desempeño financiero de las cooperativas obtuvo una calificación de "desempeño justo" utilizando los estándares de desempeño de la Autoridad de Desarrollo Cooperativo (CDA). Los miembros/clientes obtuvieron un desempeño muy satisfactorio, mientras que los procesos comerciales internos y el aprendizaje y crecimiento obtuvieron excelentes resultados. Esta investigación reveló que a pesar de los problemas de desempeño financiero, las cooperativas cumplieron con las expectativas de los miembros, proporcionaron procesos comerciales sobresalientes y brindaron aprendizaje y desarrollo al personal, lo que contradice la afirmación de Kaplan y Norton de que el desempeño óptimo en las tres áreas conduce al éxito financiero. También se identificaron áreas débiles junto con las cuatro perspectivas del BSC que necesitan intervención, y se idearon estrategias para mejorar y mejorar el desempeño utilizando el marco del BSC. Se recomienda que las cooperativas adopten estrategias en términos de mejorar su desempeño, particularmente en las áreas débiles identificadas, y cumplir con sus objetivos y metas establecidos por CDA. Los futuros investigadores podrían considerar descubrir el desempeño de las cooperativas en otros aspectos sociales
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