Balanced scorecard: aplicação e impactos: um estudo com jogos de empresas. / Balanced Scorecard: implementation and impacts: a study with business games

AUTOR(ES)

David Kallas

DATA DE PUBLICAÇÃO

2003

RESUMO

Treated initially as a performance measure system, the balanced scorecard has evolved and today it is possible to state that it is a management tool. It presents an ordination of previous concepts and ideas in logic, objective and intelligent form. It corrects application implies in a series of advantages, as the integration of financial and non financial measures, the strategy communication and feedback, the link with the planning and budget processes more focus and organizational alignment, among others. A study was performed with 32 simulated and 15 real companies. In the experimental phase, the balanced scorecard was implemented in 5 simulated companies and the results were compared to the remaining 27. Additionally, an investigation of the simulated companies managers opinion regarding the tool implementation was conducted, whose answers were compared to the real companies managers opinion. It was observed that (1) it is not possible to state that the experimental implementation of the balanced scorecard did not produce positive impacts on its success indicators; (2) the reasons that drove the managers to implement the balanced scorecard were different for the simulated (focus on the product) and the real companies (focus on the process); and (3) the manager’s opinion about the difficulties of implementation and the benefits achieved also were different for the simulated and real companies. Nevertheless, both groups affirmed that the balanced scorecard implementation had a positive return on investment and the satisfaction level is bigger then 6.0. Therefore, it is not possible to state that the application of the balanced scorecard did not impact positively the success indicators, which are the data of the experiment and the real and simulated managers opinion.

ASSUNTO(S)

strategic management strategic planning business games planejamento estratégico administração estratégica jogos de empresas strategy estratégia

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