3C Empresa. Investigación y pensamiento crítico. ISSN: 2254-3376 Ed. 48 Vol. 10 N.º 4 Noviembre 2021 - Febrero 2022
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MODEL BASED ON BALANCED SCORECARD APPLIED TO THE
STRATEGIC PLAN OF A PERUVIAN PUBLIC ENTITY
Francisco Fernando Juárez Regalado
EUPG Escuela Universitaria de Posgrado –UNFV, Universidad Tecnológica del Perú-UTP, (Perú).
E-mail: juarezr@hotmail.com ORCID: https://orcid.org/0000-0002-3942-7832
Doris Esenarro
EUPG Escuela Universitaria de Posgrado - Universidad Nacional Federico Villarreal, (Perú).
E-mail: desenarro@unfv.edu.pe ORCID: https://orcid.org/0000-0002-7186-9614
Mónica Díaz Reátegui
EUPG Escuela Universitaria de Posgrado - Universidad Nacional Federico Villarreal
Universidad Norbert Wiener, (Perú).
E-mail: monicdre@yahoo.com ORCID: https://orcid.org/0000-0003-4506-7383
Maurice Frayssinet Delgado
EUPG Escuela Universitaria de Posgrado - Universidad Nacional Federico Villarreal, (Perú).
E-mail: mfrayssinet@gmail.com ORCID: https://orcid.org/0000-0001-6223-2577
Recepción: 15/09/2021 Aceptación: 09/11/2021 Publicación: 24/11/2021
Citación sugerida:
Juárez, F. F., Esenarro, D., Díaz, M., y Frayssinet, M. (2021). Model based on balanced scorecard applied to the
strategic plan of a peruvian public entity. 3C Empresa. Investigación y pensamiento crítico, 10(4), 127-147. https://doi.
org/10.17993/3cemp.2021.100448.127-147
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128 https://doi.org/10.17993/3cemp.2021.100448.127-147
ABSTRACT
The objective of this research is to propose a design of a model based on a Balanced Scorecard (BSC)
applied to the strategic plan of a Peruvian public entity. There is a deciency of compliance with the
objectives of the strategic plan, which results in the low acceptance of public institutions by citizens. The
methodology used for this design proposal was based on the BSC management tool. To test the model,
a prototype of a solution based on BSC was built for the institutional strategic plan; in the interface, the
following results were obtained; the year 2019, the average of the programmed goals of the indicators
was 59, the standard of the execution of the plans was 58, this means an execution percentage of 97%
for 2019. Therefore, it is proposed to reach 100% by 2020 with the implementation of the proposal..
KEYWORDS
Balanced Scorecard, Strategic map, Strategic plan, Public entity.
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1. INTRODUCTION
The government eectiveness index captures perceptions of the quality of public services, the quality
of the civil service and the degree of its independence from political pressures, the quality of policy
formulation and implementation, and the credibility of the government's commitment to such policies
(The Global Economy, 2021).
0.2
0.0
-0.2
-0.4
-0.6
-0.8 1996 2000 2003 2005 2007 2009 2011 2013 2015 2017 2019
1998 2002 2004 2006 2008 2010 2012 2014 2016 2018
Figure 1. Peru - Government Effectiveness Index 1996-2019.
Source: (The Global Economy, 2021).
Figure 1 shows that Peru's government eectiveness index has been negative in the last two decades. This
research work proposes a tool for monitoring the institutional strategic plan based on BSC to reverse
these results.
The change in management itself, by following the BSC, implicitly implies an intense activity of
internal process improvement and would be subject to operational indicators to measure its evolution.
The binomial, customer and stakeholder satisfaction and nancial survival require a great eort and
a permanent philosophy of optimization (Foncubierta-Rodríguez, Galiana-Tonda, & Galiana, 2020);
globalization has caused that having a vision, mission, objectives, or goals is not enough for the ecient
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fulllment of the functions. Instead, it requires tools and techniques that make this activity a process
capable of complying with strategic management that serves as a source of information for future
decision making, particularly the BSC (Moreira & Murillo, 2020), it is recommended that before the
implementation of the model, a review and, if applicable, an adaptation of the map and its strategic
objectives, as well as the valuations and weightings of the indicators, since these may also vary according
to the needs and priorities of each organization (Murillo, 2020), since its appearance and during the
period 1992-2010, the BSC has undergone constant evolution, It emerged as a comprehensive evaluation
tool based on economic value, and its continuous development has originated an aligned and global
measurement model that allows guiding the organization towards the creation of value, thus responding
to the demands of its stakeholders (Pérez, Guillén, & Bañón-Gomis, 2017).
For the rst time since May 2018, Peru has a formal declaration of the General Governance Policy
- PGG to 2021. Every public entity must take care of the consistency of its policies and plans with
the PGG and the SINAPLAN framework within the rm intention of progressively institutionalizing
State policies and best practices at the service of the population in the territory (Centro Nacional de
Planeamiento Estratégico (CEPLAN), 2019).
2. LITERATURE REVIEW
Balanced Scorecard (BSC)
The BSC ensures alignment between nance, market, technology, and innovation. At the same time, it is
indispensable as a communication strategy, management control device, and corporate strategy (Abad,
2019), within the multiple tools that help in decision making in an organization is the BSC, which allows
translating the organization's strategy into concrete objectives that can be measured, which can be both
nancial and non-nancial (Castillo, Rodríguez, & Osma, 2017).
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Strategic Plan
It is common for strategies to be contained in a strategic plan, a tool that is a process comprising the
study of the current and future environment of the internal situation, the establishment of goals for
a horizon more signicant than one year, and the choice of decisions that represent investments, to
sustainably satisfy the reason why a company exists or was created (Villajuana, 2013), the strategic plan
is a document used to communicate the company's objectives and actions necessary to achieve them
(Turban, Volonino, & Wood, 2015).
Strategic Map
An essential element for the elaboration of the BSC is the elaboration of a strategic map, which constitutes
a graphic presentation of the organizational perspectives with the strategic objectives in a cause-eect
manner (Ramos et al., 2020), the new framework, which we call strategic map, is a logical and complete
structure to describe a strategy, it provides the basis for designing a BSC (Kaplan & Norton, 2016).
3. METHODOLOGY
Strategic Plan
Balanced Scorecard
Strategic Map
Software Engineering
Author contributions
Model
Figure 2. Model based on BSC.
Source: own elaboration.
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Figure 2 shows the methodology proposed in this research, which consists of designing a model based
on the BSC management tool and basic software engineering principles. To test it, a prototype of
a BSC-based solution for the institutional strategic plan of a Peruvian public entity was built. This
implementation includes the following activities.
3.1. IDENTIFICATION OF THE ELEMENTS OF THE STRATEGIC PLAN
MISSION
CORE VALUES
BUSINESS GOALS
STRATEGIES
VISION
Figure 3. Elements of the strategic plan.
Source: own elaboration.
Figure 3 shows the main elements of the strategic plan; at the top of the pyramid are the general features
such as the mission and vision of the organization, while at the base of the pyramid are the more specic
elements such as values, objectives, and strategies. These elements of the strategic plan can be extracted
from the organization's strategic plan (Alfaro et al., 2020).
3.2. DEFINITION OF THE BSC PERSPECTIVES
The perspectives that will group the strategic objectives or indicators proposed in the strategic plan are
dened.
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3.3. PREPARATION OF THE STRATEGY MAP
The strategy map is drawn up considering the cause-eect relationships identied between the strategic
objectives or indicators. Microsoft Visio or similar software can be used.
3.4. DATABASE IMPLEMENTATION
Figure 4. Data model of the BSC-based solution.
Source: own elaboration.
Figure 4 shows the data model of the proposed solution elaborated with CA Erwin software; this model
must be implemented in a relational database.
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3.5. ELABORATION OF THE USER INTERFACE
To display all information obtained from the previous activities, use Microsoft Power BI software or
similar.
GREEN YELLOW RED
> = 90%
< 90%
> = 50%
< 50%
Figure 5. Color scale.
Source: own elaboration.
Figure 5 shows the proposed color scale for the graphical indicator of the percentage of execution.
Green indicates that it is possible to meet the goal, yellow warns us that the plan may not be met, and
red indicates that we are far from meeting the goal.
4. RESULTS
The prototype of the BSC-based solution was implemented on the institutional strategic plan of the
public entity, applying the proposed methodology. The following activities were carried out:
4.1. IDENTIFICATION OF THE ELEMENTS OF THE STRATEGIC PLAN
Table 1. Matrix of Strategic Objectives, Indicators, and Targets.
Strategic Objective Indicator Baseline Goals
Value Year 2019 2020 2021 2022
OEI.01: Increase access
to and reliability of regis-
try services for citizens.
Percentage of people who receive registry
services directly. 36.85 2017 39 40 41 42
Percentage of citizens with the perception of
security concerning the public entity 68 2017 70 71 72 73
Percentage increase in the number of proper-
ties registered with the public entity 3.46 2017 4 4 4 4
OEI.02: Modernize insti-
tutional management for
citizen satisfaction.
Percentage of citizens with the satisfactory
perception of a public entity 75.8 2016 77 78 79 80
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OEI.03: Implement disas-
ter risk management in
the public entity.
Percentage of disaster risk management ac-
tions programmed and executed. 60 2018 80 85 90 95
Source: (Superintendencia Nacional de los Registros Públicos (SUNARP), 2020).
Table 1 shows the strategic objectives, indicators, and goals established in the institution's strategic plan.
Table 2. Strategic Route.
Priority Strategic objective PGG Vinculation Priority Strategic Actions
1
OEI.01: Increase
access to and re-
liability of registry
services for citizens.
EJE 3
POL 3.2
1AEI 01.01: accessible, timely, and predictable registry registration
services for citizens
2AEI 01.02: accessible, timely, and predictable registry publicity ser-
vices for citizens.
3AEI 01.03: effective registry inclusion programs to promote the for-
malization of the country's most remote and informal populations.
4AEI 01.04: Improve the physical and technological infrastructure of
the institution.
2
OEI.02: Modernize
institutional mana-
gement for citizen
satisfaction.
EJE 3
POL 3.2
1AEI 02.01: simple and efcient administrative and operational pro-
cesses to improve institutional management.
2 AEI 02.02: permanent capacity building for the institution's staff.
3AEI 02.03: optimized registry services processes for the benet of
citizens
3
OEI.03: Implement
disaster risk mana-
gement in the insti-
tution.
EJE 3
POL 3.2
1AEI 03.01: effective disaster risk prevention and reduction in the enti-
ty AEI 03.02: training for the institution's staff
2
AEI 03.02: comprehensive training to respond effectively to emergen-
cies and disasters in the entity AEI 03.02: training to respond effecti-
vely to emergencies and disasters in the entity
Source: (Superintendencia Nacional de los Registros Públicos (SUNARP), 2020).
Table 2 shows the strategic path established in the institution's strategic plan.
4.2. DEFINITION OF THE BSC PERSPECTIVES
The indicators established in the strategic plan were grouped into three perspectives:
• Learning and growth.
• Internal processes.
• Citizenship.
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4.3. ELABORATION OF THE STRATEGIC MAP
Percentage of citizens with satisfactory
perception of the institution
Percentage of citizens with a
perception of security regarding the
institution
Percentage of people who directly
receive registry services
Percentage of the increase in
properties registered in the
institution
Percentage of natural persons 18
years of age or older who receive
registration advertising services in
the due period established in the
regulations
Percentage of people who partici-
pate in registry inclusion activities
ans who access registry services
Percentage of natural persons
aged 18 years or over who
receive registration services
within the due period established
in the regulations
Percentage of operational institutio-
nal strengthening activities program-
med in the Institutional Operational
Plan executed
Percentage of disaster risk
management actions programmed,
implemented
Percentage of procedures (registra-
tion and advertising) improved due to
the implementation of Processes
Management Percentage of registry offices with
reports identifying risks and
preventive and corrective actions
Percentage of progress of the
Registration Project with National
Competence - RPNC
Percentage of institution staff trained
in the framework of the Employee
Development Plan (EDP)
Percentage of personnel trained to
respond to emergencies and disasters
PERÚ: JUSTICE AND HUMAN RIGHTS SECTOR
Sector Strategic Objective 04: Promote respect for legality in society
CitizensInternal ProcessLearning & Growth
Figure 6. Strategy map of the public entity.
Source: own elaboration.
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Figure 6 shows the institution's strategy map, which represents the indicators and the cause-eect
relationships between them. This map allows explaining the results to be achieved and why they will be
achieved.
4.4. DATABASE IMPLEMENTATION
The proposed data model was implemented in an Oracle database of the Institution; all the necessary
information for implementing the BSC-based solution was loaded into this database.
4.5. DEVELOPMENT OF THE USER INTERFACE
The solution based on BSC was built using Microsoft Power BI software; in this interface, it is possible to
visualize the execution percentage at the following levels:
• At the level of the vision of the institution (the whole BSC).
• At the level of one of the three perspectives.
• At the status of an indicator.
This solution shows the colors proposed in the methodology.
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Figure 7. BSC: Average execution percentage for 2019.
Source: own elaboration.
Figure 7 shows that the institution has achieved an average of 97% execution of the goals programmed
for 2019.
Figure 8. BSC: Average percentage of execution of the learning and growth perspective in 2019.
Source: own elaboration.
Figure 8 shows that the institution has achieved an average of 93% execution of the programmed goals
of the learning and growth perspective for the year 2019.
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Figure 9. BSC: Average percentage of execution of the internal process perspective in 2019.
Source: Own elaboration.
Figure 9 shows that the institution has achieved an average of 102% execution of the programmed
goals of the internal processes perspective for the year 2019. In this perspective it has exceeded the
expectations for that year.
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Figure 10. BSC: Average percentage of the citizens' perspective in 2019.
Source: own elaboration.
Figure 10 shows that the institution has achieved an average of 96% execution of the programmed goals
of the citizens' perspective for the year 2019.
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Figure 11. CSB: Percentage of natural persons aged 18 years and older who receive registry registration services within the due
date established in the regulations in 2019.
Source: own elaboration.
Figure 11 shows that the institution has reached 85% execution of the programmed goal of the
percentage of natural persons aged 18 years and older who receive registry registration services in the
due time established in the regulations for the year 2019. This is the only result shown in yellow.
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Figure 12. BSC: Percentage of procedures (registration and publicity) improved as part of the implementation of process
management in 2019.
Source: own elaboration.
Figure 12 shows that the institution has reached 40% execution of the programmed goal of the percentage
of procedures improved in the framework of implementing the management by processes for the year
2019. This is one of the two results shown in red.
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Figure 13. BSC: Percentage of the progress of the Registration Project with National Competence - IRCN in 2019.
Source: own elaboration.
Figure 13 shows that the institution has reached 11% of the execution of the programmed goal of the
percentage of progress of the Registration Registration Project with National Competence - IRCN for
the year 2019. This is one of the two results shown in red.
5. CONCLUSIONS
The prototype of the BSC-based solution was implemented on the institutional strategic plan of the
public entity, applying the proposed methodology.
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The achievement of the objectives corresponding to the learning and growth and internal processes
perspectives has a signicant impact on the service that the institution provides to the citizen; this is
reected in the strategic map of the public entity.
At the level of the whole year 2019, according to the last report of the public entity, the institution has
achieved an average of 97% of execution of the goals programmed for that year. The BSC shows this
result in green.
At the level of the perspectives dened in the BSC, the percentage of execution of the goals programmed
for 2019 was as follows: the learning and growth perspective reached an average of 93% execution. The
internal processes perspective reached an average of 102% execution; this perspective exceeded the
expectations for that year. The citizenship perspective achieved an average of 96% execution. The three
views are shown in the BSC in green (Ubalde et al., 2020).
At the indicator level, 85% of the programmed target for the percentage of individuals 18 years of
age and older who receive registry registration services due to time established in the regulations was
reached. This is the only result shown in yellow in 2019. It is also noted that 40% execution of the
programmed goal of the percentage of procedures improved in the framework of the implementation of
process management was achieved; the BSC shows this result in red color. It is also observed that 11% of
the programmed goal of the percentage of progress of the Registry Registration Project with National
Competence - IRCN was achieved, the BSC shows this result also in red color (Alfaro et al., 2020).
The proposed model provides the relevant information of the strategic plan. Therefore it should be
taken into account when strategic decisions are to be made in an organization, allowing the fulllment
of the objectives set out in the plan.
The model proposed in this research work can be taken as a basis for a similar implementation in any
public or private organization.
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