Balanced scorecard: aventuras e desventuras na implantação

Abstract

In its release, the BSC has been defined as a performance measurement system. However with the passage of time, it was observed that the BSC can connect and communicate strategy within the organization, but should be considered a management tool, starting to be used for planning and control processes. This study aimed to analyze the adventures and misadventures that occurred in the implementation of the Balanced Scorecard in an agricultural dealership. Therefore, through a descriptive research of a case study, with participatory research procedure, they were described as adventures aspects of: when the apex of the problems at the dealership, we sought expert support (consultancy); analysis of the internal activities of the company and implementation of internal processes in order to have a standard in operational routines; establishment of strategic planning departments, which was accompanied and discussed monthly; improved communication and management between and within departments. The classification of misadventures, the following were observed: there was good planning, particularly for the establishment of timetables and targets in the implementation; lacked employee involvement in the implementation process by the lack of communication and individualized actions to solve specific problems in the departments; lack of training for new employees hired by the company.