Bibliographic citations
Amaya, Y., (2024). Balanced scorecard para mejorar la gestión y rentabilidad de la empresa Leonlab Análisis Clínicos y Salud Ocupacional SAC, Trujillo [Universidad Nacional de Trujillo]. https://hdl.handle.net/20.500.14414/20839
Amaya, Y., Balanced scorecard para mejorar la gestión y rentabilidad de la empresa Leonlab Análisis Clínicos y Salud Ocupacional SAC, Trujillo []. PE: Universidad Nacional de Trujillo; 2024. https://hdl.handle.net/20.500.14414/20839
@misc{renati/1048611,
title = "Balanced scorecard para mejorar la gestión y rentabilidad de la empresa Leonlab Análisis Clínicos y Salud Ocupacional SAC, Trujillo",
author = "Amaya Díaz, Yesica Hermorita",
publisher = "Universidad Nacional de Trujillo",
year = "2024"
}
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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