Balanced Sorecard aplicado à empresas do setor da construção civil: uma análise sob a perspectiva de usuários externos

Abstract

The Balanced Scorecard is na organizational performance measurement tool that seeks to define the goals and strategies of companies and achieve them through a set of performance measures classified under four perspectives: financial, customers, internal processes and learning and growth, which constitute the structure of the BSC. The aim of this study was to analyse the Balanced Scorecard as a tool for evaluating the performance of publicy traded Brazilian companies in the civil construction sector by external users, for this, information was collected on the Refinitv Eikon platform (formely Eikon Database – Thomson Reuters) and classified according to the fouur perspectives. It was found that, from the perspective of the external user, the company that obtained the Best results from the financial perspective, internal processes and learning and growth was BR Malls, however, from the perspective of customers, it was not possible to access the information, as they refer to data restricted to external users.