Análise do processo de implantação do balanced scorecard nas maiores empresas da Região Sul do Brasil / Analysis of the implementation process of the Balanced Scorecard in the largest companies in southern Brazil

AUTOR(ES)
FONTE

IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia

DATA DE PUBLICAÇÃO

25/08/2009

RESUMO

The Balanced Scorecard (BSC) has emerged in the 90s, together with the work developed by Robert S. Kaplan and David P. Norton. It is a management tool that translates the mission and strategy of the organization, based on a set of indicators that reflect the balance between the objectives of short and long term, between financial and non-financial measures, between tendency and occurrence indicators, and between internal and external perspectives of performance. This study aims to analyze the process of implementing the BSC in the largest companies in southern Brazil. To do so, this descriptive study was carried out with a quantitative approach of the data. The study was conducted in 19 companies of the Southern Region listed in the ?Valor? Magazine 1000, 2008 edition, which use or are implementing the BSC. The survey results show that the process of implementing the BSC in the surveyed companies took one to four years to be concluded. The reason that was pointed out as the most relevant to the implementation of the BSC was to align the organization with the strategy. The greatest difficulty faced in the process was to mobilize everybody to work with the model. The most representative impact that prevailed in the organizations was that the measures of performance defined in the BSC are able to differentiate the companys strategy transforming it into a unique strategy, and the most significant effect identified was in the strategy focus. The proposition with the highest level of use followed the most relevant reason, the one to align the organization with the strategy. To examine the differences in the degree of development of the BSC in companies, two groups were considered, those that implemented a BSC with a corporate strategic deployment for each subject and the ones that established a single BSC for the entire company, thus, the first group presented the greatest difficulties and greatest use levels. It can be concluded that the process of implementing the BSC in the largest companies in southern Brazil happened in line with the recommendations of Kaplan and Norton (1997). The study is inserted in the same line as the research of the Control Management Graduate Program in Science Accounting (PPGCC) of Blumenau Regional University (FURB)

ASSUNTO(S)

processo de implantação balanced scorecard empresas da região sul do brasil administracao de empresas planejamento empresarial; planejamento estratégico; gestão de empresas implementation process balanced scorecard companies from southern brazil

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