Aplicação do balanced scorecard na avaliação de desempenho em supermercado

AUTOR(ES)

Iara Regina dos Santos Parisotto

DATA DE PUBLICAÇÃO

2005

RESUMO

The present work has the purpose of demonstrating how to evaluate the performance of supermarket strategy, employing the Balanced Scorecard. It is a case study, based upon documental, bibliographic and participant research, in a qualitative perspective, where a model of performance evaluation is produced and tested. The elaborated model includes strategic objectives, performance indicators and goals, distributed in the four perspectives, and a strategic map. After the experiment, the evaluation results were synthesized in the strategic map. During the experiment, it was verified that the use of the Balanced Scorecard leads the enterprise to the optimization of its management, helps the identification of opportunities and critical factors through the relation of the employeessatisfaction with the efficiency of the process of keeping close clients; it also helps the communication in the enterprise and shares management, since it induces the questioning and the formulation of corrective and pro-active actions, which confirm the presuppositions of the research.The focus on the developing strategy, provided by the Balanced Scorecard, permits at every moment the verification of the organizations critical aspects; the list of causes and effects, under the four perspectives, guarantees that measures the indicators evaluate what really matters. The interaction between the perspectives demands that all the individuals in the organization realize their essential functions in the enterprise, mainly the creation of value. The relation between strategy and operations leads the enterprise to concentrate itself in the most important and more profitable critical areas, thus avoiding to waste time. These are the contributions of this work, in a time of high competition between supermarkets in the search for solutions and alternatives to guarantee the survival of their business

ASSUNTO(S)

balanced scorecard performance evaluation supermarket balanced scorecar avaliação de desempenho supermercado ciencias contabeis

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