ANALYSIS OF INDICATORS AND ACTIONS OF AGRO-INDUSTRIAL ORGANIZATIONS ACCORDING TO THE PERSPECTIVES OF THE BALANCED SCORECARD

• Autor(a) principal: Cunha Callado, Aldo Leonardo
• Data de Publicação: 2008
• Outros Autores: Cunha Callado, Antônio André, Araújo Almeida, Moisés
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/598
• topic: Balanced Scorecard. Medição de desempenho. Agronegócio.

The objective of the article is to identify the use of both performance indicators and actions related to the various perspectives proposed by the Balanced Scorecard among agribusiness organizations from Paraíba as instruments that drive performance. The empirical field research involved 21 organizations, investigating various perspectives, such as finance, clients, internal processes, development and growth. A questionnaire was used for data collection; both the Pearson correlation coefficient and a logit model were used as methods for analysis. The indicators that presented significant coefficients of correlation were: cash flow generation (finance); new pricing strategy (clients); increased productivity (internal processes); number of delayed deliveries and waste (development and growth). The new pricing strategy obtained the best coefficient of sensitivity and specificity, and when associated with an increase in productivity, improved their results as performance drivers. Keywords: Balanced Scorecard. Performance measurement. Agro-business.