Alimentos Especializados “ALES” Ltda is a Colombian company dedicated to design, production and marketing of specialized industrial food products for people with problems associated with sugar consumption. The sale is made through the retail channel, the institutional market, specialty shops, food stores and retail. ALES in recent years sales have declined substantially because of increased chain brands in the sector and the high costs, which assign channels to the marketing of products through them. In late 2011, ALES implements a strategy of diversification and market through the development of a new business unit that enters a new segment and uses the direct channel of distribution, a segment not previously exploited: Desserts prepared. For the organization, the quality of the decision depends on the objectives met by the business unit. Looking for help with the analysis of strategic decision, work is an analysis to ALES Ltd, which includes robust tools that can analyze the strategic decision. The thesis begins with a Matrix Analysis, the analysis shows the strategic position of ALES and the state sector, then takes a Structural Analysis of Strategic Sectors AESE, it checks the current status of the strategic sector, confirming that the company is a leader in desserts prepared segment. Subsequently, a suggested model of a Balance Score Card BSC indicators for assessing management line of business (strategy) and establish a value chain aligned to strategic objectives.
