Medindo a performance empresarial: proposta de elaboração de um Balanced Scorecard para uma indústria frigorífica em Dourados/MS

Abstract

In the pursuit of competitiveness, companies must understand how to create value for their customers by setting goals to be achieved and managed. In other words, a company's strategy must be defined, disseminated within the organization and managed. Balanced Scorecard (BSC) is a strategic management tool capable of adapting itself to any type of company, regardless of the industry type, size or market share. When successful, it represents the company's strategy in a mix of well-defined performance indicators. In addition to its use as a company's management tool, employees can easily understand the organization's goals and how to achieve it. BSC can, ideally, represent the organization's strategy within different perspectives, making the management activities easier. Once the BSC is defined, the strategic map can be used as a visual representation of the organization's strategy, showing in a single page how the indicators within the four different perspectives can integrate into a unique business strategy. Through an applied research, with both quantitative and qualitative aspects, in addition to an informal interview and the author’s knowledge, this paper analyzed the current management activities of the chosen company, proposing a management model based on the Balanced Scorecard, while also presenting a strategic map able to facilitate the understanding of the tool by all employees.