The analysis of business management, traditionally focused on the figures. The value of this approach was that certain quantitative relationships could be used to diagnose the strengths and weaknesses of a company's performance. Today in the global world this is insufficient. The strategic and economic trends that the company must know to achieve long-term sustainability must also be considered. Currently what matters is the strategy, because in addition to identifying the strengths and weaknesses of the company, it is necessary to know the impact of environmental factors to differentiate its business opportunities and the threats that could affect it.

The financial aspect has been one of the most important indicators that was taken into account to evaluate the management of a company. In this way, a method of controlling the activities of the company manager was followed. Currently, the information needs to create efficiency, effectiveness and economy are other. The important thing at the current juncture is to have the ability to achieve excellent results from strategic planning, integrating different areas of the company, which represents a shift in the traditional concept of managing, by now assuming a position of business self-control.

In this sense, it is necessary to carry out a research work that inserts in the company a management system called Balanced Scorecard or Balanced Scorecard in which the essence lies in designing the strategy taking into account the perspectives or indicators of the company

BIBLIOGRAPHIC BACKGROUND

DELIMITATION OF THE INVESTIGATION

SPACE DELIMITATION

TEMPORARY DELIMITATION

SOCIAL DELIMITATION

The investigation will weigh the participation of investors, managers, officials and workers of extractive fishing companies; personnel of the supervision and control entities, as well as the personnel of the Academic Centers; who in one way or another will facilitate the work.

CONCEPTUAL DELIMITATION
- Balanced Scorecard: Independent Variable Extractive Fishing Company: Intervening Variable Strategic Integration and Performance Optimization: Dependent Variable Other related Concepts:
Efficiency Efficacy Economy Strategy Tactic

4.4.1. EXTRACTIVE FISHING COMPANY

Adapting the business concept formulated by Figueroa (1988), the extractive fishing company, is an entity that, operating in an organized way, uses its knowledge and resources to extract hydrobiological resources and then commercialize it to other fishing companies that produce canned fish, fish, fish oil and other products, as well as for human consumption through its sale in the Fishing Terminals, Supermarkets, traditional markets and other establishments.

Guiding the company concept of Law 28015, for the purposes of our work, extractive fishing company, is the economic unit constituted by a natural or legal person, under any form of organization or business management contemplated in current legislation, which has as Objective to develop activities of extraction and commercialization of marine products; as well as the provision of related services.

According to Tapia (2001), the activities of the extractive fishing companies originate the so-called costs of fish extraction, or the cost of operating boats, which is constituted by the expenses incurred in the exploitation of hydrobiological resources (fish). The fish that is extracted is destined for sale to third parties: industrial fishing companies and human consumption. The marine species that are normally mined for sale are: sardine, horse mackerel, mackerel, bonito, skipjack, tuna, sardine, anchovy, mackerel and others.

The operating cost of each vessel is made up of the consumption of various supplies and of personnel and other fixed expenses by nature.

The consumption of supplies includes: fuels and lubricants, spare parts and accessories, electrical material and other diverse supplies typical of extractive fishing activity.

Personnel expenses are made up of the participation of fishing that the worker-fisherman receives, according to the type of boat in question. Taxes are also part of the employer's charge in accordance with special rules and general rules.

The extraction work involves the use of Crews for each vessel, which is made up of the Skipper, Second Skipper, Biker, Second Biker, Panguero, Cook and on average Ten Crewmen.

The extractive fishing company, like any company, is developed within the framework of the administrative process or management process, which includes the planning, organization, direction, coordination and control of its activities.

Regarding the structure of the strategic planning of the extractive fishing company, a first element and of great relevance is the Diagnosis, another element is the Medium and Long-Term Perspectives, within which the Institutional Vision and Mission are identified. Finally, another element is Multi-Year Programming, within which the General Strategic Objectives, Specific Strategic Objectives and Permanent or Temporary Actions are identified.

4.4.1.1. DIAGNOSIS

4.4.2. BALANCED SCORECARD (BSC) OR DASHBOARD

The changes that have occurred in the field of business transactions have led to the need for a substantial and sustained improvement in companies' operational and financial results, which has led to the progressive search for and application of new and more efficient management techniques and practices. business performance planning and measurement. These tools must allow identifying the strategies that must be followed to achieve the company's vision and express these strategies in specific objectives whose achievement is measurable through a set of business performance indicators in a transformation process to adapt to the demands of a dynamic and changing world.

The Balanced Scorecard or Balanced Scorecard, according to Apaza (2004), who refers to the work of Kaplan & Norton, is a methodology that manages to integrate the aspects of strategic management and evaluation of company performance. The author says that recognized international corporations have obtained excellent results with this methodology and since its disclosure in 1992 it has been incorporated into the strategic management processes of 60% of large corporations in the United States, extending its use to several European corporations. and Asian.

To measure performance, it is clear that companies cannot focus only on the short term. Measuring innovation capacity and market share will allow them to better monitor the long term.

The Balanced Scorecard or Balanced Scorecard is a proven approach in several large companies that allows the incorporation of strategic objectives in the administrative system through performance measurement mechanisms. The Balanced Scorecard transfers the vision and the strategy to the method that motivates the monitoring of the goals established in the long term.

The most significant aspect of the Balanced Scorecard lies in the interrelation of the different perspectives that allows defining a training and growth strategy for the lines of action from the internal perspective of the processes. In the same way, the internal objectives achieved affect the internal perspective of the clients, which translates into the results from the financial perspective.

The Dashboard or Dashboard as it is also called, is a measurement system that helps companies to better manage the creation of value in the long term. It seeks to enhance non-financial drivers of value creation such as strategic relationships with suppliers, critical internal processes, human resources, and information systems, among others.

The scorecard methodology comprises four stages: i) Table design; ii) Preparation of indicators; iii) Data collection; and, iv) Presentation and analysis.

The design of the board depends on the vision of the company, the definition of the business and its objectives, its strategy, the management concept of its managers, its leadership styles and the contextual factors that influence the company (cultural, legal, etc.).

For Flores (2003), the Balanced Scorecard is a management tool, which is applied by management in order to determine its competitive advantage and comparative advantage, within a competitive and globalized environment. This tool provides management information on the future of the company through related strategic objectives.

The author continues, indicating that the strategic objectives comprise four basic elements: i) Customers; ii) The internal business; iii) innovation and learning; and, iv) The financial perspective.

The objective of the Scorecard is to provide information to control the commercial policy, the financial and economic situation of the company. Through an efficient Scorecard, the company can be valued.

To prepare the Scorecard, quantitative and qualitative data are required such as: financial and economic information, business policies (sales, accounting, financial, administrative, etc.), data on all aspects related to sales, information on the competitive environment, data on costs, expenses and prices of goods and services, information on the life cycle of the products or services offered, prospecting for new products and services, market research and other business aspects

4.4.2.1. PERSPECTIVES

The financial perspective

Customer's perspective

The perspective of the internal process

The learning and growth perspective

4.4.2.2. INDICATORS

The indicators for measuring performance are qualitative and quantitative parameters that detail the extent to which a certain objective has been achieved. As they are measurement instruments of the main variables associated with the fulfillment of the objectives, they constitute a quantitative expression of what is intended to be achieved and through which it establishes and measures its own success criteria and provides the basis for monitoring its performance.

In general, to measure a strategic chain represented by Policy Guidelines- General Objectives- Specific Objectives- Permanent and temporary actions, indicators of Impact, Result and Product are used, which together allow us to measure the evolution of the performance of the extractive fishing company.

Impact indicators are associated with policy guidelines and measure the changes that are expected to be achieved in the medium and long term. It shows the effects (direct or indirect) produced as a consequence of the results and achievements of the actions on a certain group of clients or population. Usually measured in a more rigorous and in-depth way and requires a precise definition of the evaluation time since there are interventions whose impact is only measurable in the long term.

The result indicators are associated with general and specific objectives and are related to the different dimensions that the objective's purpose encompasses. Indicates progress in achieving the purposes of the actions, reflecting the level of achievement of the objectives. In general, the result of the actions cannot be measured until the end of the tasks that compose it (in the case of projects, which by definition have a defined time) or until the tasks have reached a level of maturation necessary in permanent activities.

Product indicators are associated with permanent or temporary actions and measure the changes that will occur during their execution. It reflects the quantifiable goods and services provided by a certain intervention and, consequently, by a certain institution.

In the context of the application of the indicators, the so-called Baseline must be defined, which is the first measurement of the selected indicators to measure the objectives of a permanent or temporary action, must be carried out at the beginning of the strategic planning with the purpose of having a base that allows quantifying the net changes that have occurred due to their intervention.

Within the financial perspective, the following indicators can be determined:

Economic Added Value (EVA); Operating Margin; Income Asset Rotation; Return on Investment (ROI); Debt / Equity Ratio; Investment as a percentage of sales; Etc.

Typical indicators from the customer perspective are as follows:

Degree of customer satisfaction; Degree of deviations in contracts or agreements for the delivery of goods and service provision; Claims resolved from the total received from customers; Level of incorporation and retention of customers; Market share; etc.

Within the perspective of internal processes, it seeks to ensure the excellence of business processes. The indicators of this perspective, far from being generic, must manifest the very nature of the fishing company's own processes. However, for reference purposes we present some generic indicators associated with the process:

Process cycle time; Unit cost per activity; Production levels; Failure costs; Rework costs, waste (quality costs); Benefits derived from continuous improvement / reengineering, Efficiency in use of assets

In the perspective of organizational learning, it seeks to ensure permanence and the creation of value for the future. Some typical indicators of this perspective include:

Key competencies gap (personnel); Development of key competencies; Retention of key personnel; Capture and application of technologies and generated value; Cycle of key decision-making; Availability and use of strategic information; Progress in strategic information systems; personal; organizational climate; etc.

4.4.3. STRATEGIC INTEGRATION AND PERFORMANCE OPTIMIZATION .

The strategic elements have to be defined thinking that they are going to establish a synergy, that is, they have to be added, integrated to consolidate the business organization and permanently optimize the performance of the resources used.

4.4.3.1. STRATEGIC PLANNING

Strategic planning is a tool to guide the execution of resources to fulfill the primary functions. Also, it is indicated, that it is a way of facing and solving the critical problems of companies. They are formulated in measurable, verifiable terms, quantified in terms of costs and expected results, and are integrated into an Institutional Strategic Plan, in accordance with the global availability of resources established in the expected micro and macroeconomic scenario.

The institutional strategic plans will have the following structure: i) Diagnosis, which serves to identify the institutional situation, analysis of facts and trends within the entity and the external environment in which it operates; ii) Medium and long-term perspectives, includes the institutional vision and mission, as indicators for measuring performance at impact level at the end of the Plan period; and, iii) The multi-year programming that includes the general strategic objectives, specific strategic objectives, permanent or temporary actions and the multi-year programming of the institution's investments.

Somewhat, against other authors, Steiner (1998), indicates that strategic planning does not try to make future decisions, since these can only be made in the moment. Future planning requires that a choice be made between possible future events, but the decisions themselves, which are made on the basis of these events, can only be made in the moment. Of course, once taken, they can have irrevocable long-term consequences.

Steiner continues, planning does not forecast sales of products or services and then determine what measures to take in order to ensure the realization of such forecast in relation to factors such as: purchase of materials, facilities, labor, etc. Strategic planning goes beyond current forecasts for products, services and current markets, and asks much more fundamental questions such as: Do we have the right business? What are our basic objectives? When will our current products or services be obsolete? Is our market increasing or decreasing ?. Strategic programming does not represent a programming of the future, nor the development of a series of plans that serve as a template to be used daily without changing them in the distant future.A large number of companies review their strategic plans periodically, generally once a year. Strategic planning must be flexible in order to take advantage of knowledge about the environment. Steiner says, it is not actually the preparation of several detailed and correlated plans, although in some companies it does occur. It is not an effort to replace the intuition and judgment of officials. It is not a set of functional plans or an extrapolation from current budgets.It is not an effort to replace the intuition and judgment of officials. It is not a set of functional plans or an extrapolation from current budgets.It is not an effort to replace the intuition and judgment of officials. It is not a set of functional plans or an extrapolation from current budgets.

It is a systems approach to guide an entity for a time through its environment, to achieve the dictated goals.

The Peruvian Andrade (1992), when referring to the planning process, says that it is a set of technical procedures, whose systematic method allows planning to be carried out sequentially and simultaneously, bearing in mind the different temporalities of the plan. Procedure is understood as the set of propositions that give rationality and coherence to planning. The author continues, indicating that planning as a process is not a rule, a norm or a model in the strict sense of the word, but rather a methodology that allows the planning activity to be systematized, giving coherence and rationality to the different phases of the study., whose parameters and participating variables are determining factors in executive decision making. The planning process allows the formulation to be systematized,evaluation and execution of a set of socio-economic decisions, which implies the need to replace the bureaucratic organization of the traditional administration with another dynamically functional organization.

4.4.3.2. COMPETITIVENESS

DEPENDENT VARIABLE

STRATEGIC INTEGRATION AND OPTIMIZATION OF

INTERVINENT VARIABLE

Z. EXTRACTIVE FISHING COMPANY

THE DIAGNOSIS OF THE FISHING ENTERPRISE, WILL ALLOW TO ESTABLISH THE PERSPECTIVES: FINANCIAL, OF THE CLIENTS, OF THE INTERNAL PROCESS AND OF THE LEARNING AND GROWTH; WHICH WILL FACILITATE THE INTEGRATION OF THE STRATEGIC PLANNING AND THEREFORE THE IMPROVEMENT OF THE PERFORMANCE OF ALL THE AREAS OF THE ENTITY. PERFORMANCE MEASUREMENT WILL ALLOW THE ADJUSTMENTS AND FEEDBACK THAT THE CASE REQUIRES, ESTABLISHING A SYSTEM OF ACHIEVEMENT OF INSTITUTIONAL OBJECTIVES, WHICH WILL LEAD TO THE COMPETITIVENESS OF THE FISHERIES COMPANY WITH THE BEST PRACTICES WITH THE BEST

The application of the Balanced Scorecard in extractive fishing companies is justified to the extent that this tool allows identifying which are the strategic elements that must be defined to fulfill the mission and achieve the vision of the company and also because it allows expressing business strategies in specific objectives whose achievement is measurable through performance indicators of fishing activity.

The Balanced Scorecard methodology applied in fishing companies will allow the integration of strategic management and the evaluation of the performance of the extractive activity, which will facilitate the optimization of business management.

The Balanced Scorecard, part of the vision and strategies of the extractive fishing company. From there, the financial objectives required to achieve this vision are defined and these, in turn, will be the result of the mechanisms and strategies that govern the results with the clients. Internal processes are planned to satisfy financial and customer requirements. The methodology recognizes that the learning and growth applied in the company is the platform where the entire system rests and where business objectives are defined.

Another way to justify the application of this tool is by relating it to traditional methodologies.

The traditional methodology is designed by financial experts, is totally control-leaning, presents an environment of little change, is focused on the industrial age, has a focus on the past and finally specifies the actions that employees want to take.

While the Balanced Scorecard is designed by the entire organization, it focuses on the Strategy, it refers to environments of continuous change, it is focused on the Knowledge Age, it focuses on the present and future and finally specifies the goals to carry employees to achieve vision.

The Balanced Scorecard presents the following benefits for the extractive fishing company: Minimizes information overload. It brings together key elements of the organization in a single report. It prevents underestimating aspects that traditionally are not key. It correlates several key aspects and allows visualizing effects. It has several dimensions on a single board. Lets have a comprehensive understanding of business organization.

With the application of the Balanced Scorecard, the extractive fishing company will be able to clarify and translate vision and strategy; communicate and relate the strategic objectives; plan and identify goals and align strategic initiatives; as well as carrying out strategic feedback and learning for the company to carry out strategic integration and optimize the performance of the elements that participate in business management.

The Balanced Scorecard provides a framework that allows a strategy to be described and communicated in a coherent and clear way.

The Balanced Scorecard will allow extractive fishing companies to focus and align their management teams, business units, human resources, information technology media, and especially their financial resources, with business strategy.

The Balanced Scorecard will allow compliance with the following principles: Translate the strategy into operational terms; Align the organization with the strategy; make the strategy the daily work throughout the company; Make strategy a continuous process; and, Mobilize change through leadership of managers; all of which must lead to strategic integration and optimization of the company.

OBJECTIVES

EFFECTIVELY CORRELATE THE DIAGNOSIS OF THE FISHING COMPANY WITH THE PERSPECTIVES OF THE COMPREHENSIVE CONTROL PANEL, SO THAT THE INTEGRATION OF STRATEGIC PLANNING CAN BE CONTRIBUTED AND CONTRIBUTE TO THE IMPROVEMENT OF THE PERFORMANCE OF ALL AREAS OF THE ESTABLISH PERFORMANCE INDICATORS THAT WILL HELP SUBSTANTIALLY IMPROVE THE PERFORMANCE OF ALL AREAS OF THE FISHING COMPANY, FACILITATING COMPETITIVENESS, WHICH WILL LEAD TO AN EFFECTIVE PROSPECTIVE. METHODOLOGY

INVESTIGATION METHODS

- Because the diagnosis and prospective of extractive fishing companies will be specified within the framework of business competitiveness - To infer the information of the sample in the research population.

Interviews: This technique will be applied to managers and officials of extractive fishing companies, in order to obtain information on all aspects related to the investigation. Surveys: It will be applied to workers and other people interested in the investigation, in order to obtain information on work-related aspects. Documentary analysis: This technique will be used to analyze the norms, bibliographic information and other aspects related to the research.