THE BALANCED SCORECARD AS A FINANCIAL PLANNING TOOL FOR COMTRANCARCHI S.A., A FREIGHT TRANSPORTATION COMPANY

A balanced scorecard was built as a financial planning tool for the cargo transportation company COMTRANCARCHI S. A of the city of Tulcan, under the modality of qualitative - quantitative, descriptive, bibliographic, applied, field and explanatory research; information was collected using the interview as a research technique, also a financial analysis and the analysis of secondary information sources were performed to identify opportunities and / or threats in the environment. Among the results obtained, it is shown that the company does not have a clear and relevant financial planning to the reality it is going through, it does not analyze accounting information for decision making, profitability and liquidity have been affected during the period of confinement; while the economic and social environment represents a serious threat since sources of employment and production have decreased at the national level. On the other hand, unfair competition and informality negatively affect income. Under these conditions, a balanced scorecard is proposed, consisting of the following perspectives: financial, customers, internal processes, and learning and development, on which objectives, strategies and management indicators are proposed based on the key factors detected in each perspective.