The world is increasingly seeking to organize itself in groups or sectors that allow them to achieve their goals, which would be more difficult to achieve if they try to achieve them individually, and that is why companies are being established to help them achieve these established goals. Referring to the above, Rubio (2008) states that "every company or business exists if it makes profits. Without profits the company loses its capacity to grow and develop". With this, the author refers that one of the initiatives of forming organizations is to achieve set objectives, promote sources of employment, generate quality goods and services, as well as establish products according to the needs of customers.
It is for this reason that companies, in their eagerness to succeed, carry out self-evaluations of their processes, especially when they observe that they are losing opportunities in the market, are almost displaced by the competition and are no longer a source of attraction for consumers. It is for this reason that Rubio (2008) also points out that "a company will obtain benefits if its strategy is based on innovation, motivation and efficiency"; that is to say that when companies see that their profits are scarce or null, they must establish new methodologies within their administrative and operative processes, review the factors that may be causing this deterioration in their results and thus be able to generate profits for the company.
For the above mentioned the companies review the elements that compose it in order to achieve there to get the failures or also allows to get models that can establish changes with the use of its resources, but already in a restructured way. There are several factors that can be considered, but among the variables we can get the balanced scorecard and the quality of service.
First, Berenguer (2017) mentions that the balanced scorecard is "a management tool or methodology that allows converting the organization's strategy into operational objectives to enhance the achievement of results". With this the author mentions the potential of this model, which seeks to achieve the realization of the objectives, allowing in turn to take care of the mission and vision of the company and not only to monitor the financial aspect of it. Therefore, the balanced scorecard is an administrative tool that helps us achieve the objectives of the organization, to obtain better results while offering a good service to its users.

On the other hand, regarding the other service quality variable, the Vida Profesional blog relates that it is "the level of excellence that the company providing the service decides to achieve and maintain, according to the wishes and needs of its customers". With this, the author explains the need to offer high quality services, to make employees feel identified with their company, as well as to listen to and implement the suggestions and demands of users.
- Berenguer, J. (2006) How to correctly implement a Balanced Scorecard. Blog.Pag. Web: https://prevenblog.com/como-implementar-un-cuadro-de-mando-integral/
- Rubio, P. (2008). Introduction to Business Management. European Institute of Business Management.
Articulo elaborado por: