AN EVOLUTION ANALYSIS OF BALANCED SCORECARD AS A PERFORMANCE CONTROL TOOL AND ITS RELATION WITH FINANCIAL INDICATORS

Detalhes bibliográficos
Autor(a) principal: Gassenferth, Walter
Data de Publicação: 2008
Outros Autores: Machado Soares, Maria Augusta
Tipo de documento: Artigo
Idioma: por
eng
spa
Título da fonte: RAM. Revista de Administração Mackenzie
Texto Completo: https://editorarevistas.mackenzie.br/index.php/RAM/article/view/126
Resumo: This statistical descriptive study, based on a master degree dissertation and on a research conducted by Fundação Dom Cabral, presents the Balanced Scorecard evolution as an enterprise performance control tool, from 1998 to 2002, and makes a comparison between the achieved results and the evolution of traditional financial key performance indicators available, as Ebitda, EVA and CVA. The researched universe comprehends the 500 biggest private companies operating in Brazilian market, considering the classification from the Exame – Maiores e Melhores review in its June of 2000 edition. The research assumed that due to their importance, amount of resources and position engaged in Brazilian economy, these companies are leaders in business processes. The performed research was quantitative, looking for quantifiable evaluation criteria, to be used in all the questions applied. This study can be relevant to researchers in control management and performance analysis areas, as well as to organizations which considers the Balanced Scorecard only as a support tool to their strategy development and implementation.KEYWORDS: Balanced Scorecard; Financial indicators; Performance control models.
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spelling AN EVOLUTION ANALYSIS OF BALANCED SCORECARD AS A PERFORMANCE CONTROL TOOL AND ITS RELATION WITH FINANCIAL INDICATORSUma análise da evolução do Balanced Scorecard como ferramenta de controle de desempenho e sua relação com os indicadores financeirosBalanced ScorecardIndicadores financeirosControle de desempenhoThis statistical descriptive study, based on a master degree dissertation and on a research conducted by Fundação Dom Cabral, presents the Balanced Scorecard evolution as an enterprise performance control tool, from 1998 to 2002, and makes a comparison between the achieved results and the evolution of traditional financial key performance indicators available, as Ebitda, EVA and CVA. The researched universe comprehends the 500 biggest private companies operating in Brazilian market, considering the classification from the Exame – Maiores e Melhores review in its June of 2000 edition. The research assumed that due to their importance, amount of resources and position engaged in Brazilian economy, these companies are leaders in business processes. The performed research was quantitative, looking for quantifiable evaluation criteria, to be used in all the questions applied. This study can be relevant to researchers in control management and performance analysis areas, as well as to organizations which considers the Balanced Scorecard only as a support tool to their strategy development and implementation.KEYWORDS: Balanced Scorecard; Financial indicators; Performance control models.Este estudo descritivo estatístico, baseado em uma dissertação de mestrado e em pesquisa realizada pela Fundação Dom Cabral, apresenta a evolução do Balanced Scorecard como ferramenta de controle de desempenho de empresas, de 1998 a 2002, e compara os resultados obtidos com a evolução dos indicadores financeiros mais tradicionais utilizados no mercado, como Ebitda, EVA e CVA. O universo pesquisado foi o das quinhentas maiores empresas privadas que operam no país, com base no critério de classificação das quinhentas maiores que foi adotado pela revista Exame – Melhores e Maiores, de junho de 2000. Partiu-se do pressuposto de que, pelo porte, pelos recursos e pela posição ocupada na economia, essas empresas são líderes em processos de mudanças e exercem forte influência nas práticas de gestão e no direcionamento do ambiente de negócios. A pesquisa realizada foi quantitativa, buscando-se para todas as questões critérios quantificáveis de avaliação. Acredita-se que este estudo será relevante para pesquisadores das áreas de controle de gestão e análise de desempenho, bem como para empresas que estejam considerando o Balanced Scorecard apenas como uma ferramenta de suporte ao desenvolvimento e à implementação da estratégia da empresa. PALAVRAS-CHAVE Balanced Scorecard; Indicadores financeiros; Controle de desempenho.Editora Mackenzie2008-08-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfapplication/pdfhttps://editorarevistas.mackenzie.br/index.php/RAM/article/view/126Revista de Administração Mackenzie; Vol. 8 No. 2 (2007)Revista de Administração Mackenzie; Vol. 8 Núm. 2 (2007)Revista de Administração Mackenzie (Mackenzie Management Review); v. 8 n. 2 (2007)1678-69711518-6776reponame:RAM. Revista de Administração Mackenzieinstname:Universidade Presbiteriana Mackenzie (MACKENZIE)instacron:MACKENZIEporengspahttps://editorarevistas.mackenzie.br/index.php/RAM/article/view/126/126https://editorarevistas.mackenzie.br/index.php/RAM/article/view/126/1855https://editorarevistas.mackenzie.br/index.php/RAM/article/view/126/1856Copyright (c) 2015 Revista de Administração Mackenzieinfo:eu-repo/semantics/openAccessGassenferth, WalterMachado Soares, Maria Augusta2011-01-17T15:52:24Zoai:ojs.editorarevistas.mackenzie.br:article/126Revistahttps://editorarevistas.mackenzie.br/index.php/RAM/PUBhttps://editorarevistas.mackenzie.br/index.php/RAM/oairevista.adm@mackenzie.br1678-69711518-6776opendoar:2011-01-17T15:52:24RAM. Revista de Administração Mackenzie - Universidade Presbiteriana Mackenzie (MACKENZIE)false
dc.title.none.fl_str_mv AN EVOLUTION ANALYSIS OF BALANCED SCORECARD AS A PERFORMANCE CONTROL TOOL AND ITS RELATION WITH FINANCIAL INDICATORS
Uma análise da evolução do Balanced Scorecard como ferramenta de controle de desempenho e sua relação com os indicadores financeiros
title AN EVOLUTION ANALYSIS OF BALANCED SCORECARD AS A PERFORMANCE CONTROL TOOL AND ITS RELATION WITH FINANCIAL INDICATORS
spellingShingle AN EVOLUTION ANALYSIS OF BALANCED SCORECARD AS A PERFORMANCE CONTROL TOOL AND ITS RELATION WITH FINANCIAL INDICATORS
Gassenferth, Walter
Balanced Scorecard
Indicadores financeiros
Controle de desempenho
title_short AN EVOLUTION ANALYSIS OF BALANCED SCORECARD AS A PERFORMANCE CONTROL TOOL AND ITS RELATION WITH FINANCIAL INDICATORS
title_full AN EVOLUTION ANALYSIS OF BALANCED SCORECARD AS A PERFORMANCE CONTROL TOOL AND ITS RELATION WITH FINANCIAL INDICATORS
title_fullStr AN EVOLUTION ANALYSIS OF BALANCED SCORECARD AS A PERFORMANCE CONTROL TOOL AND ITS RELATION WITH FINANCIAL INDICATORS
title_full_unstemmed AN EVOLUTION ANALYSIS OF BALANCED SCORECARD AS A PERFORMANCE CONTROL TOOL AND ITS RELATION WITH FINANCIAL INDICATORS
title_sort AN EVOLUTION ANALYSIS OF BALANCED SCORECARD AS A PERFORMANCE CONTROL TOOL AND ITS RELATION WITH FINANCIAL INDICATORS
author Gassenferth, Walter
author_facet Gassenferth, Walter
Machado Soares, Maria Augusta
author_role author
author2 Machado Soares, Maria Augusta
author2_role author
dc.contributor.author.fl_str_mv Gassenferth, Walter
Machado Soares, Maria Augusta
dc.subject.por.fl_str_mv Balanced Scorecard
Indicadores financeiros
Controle de desempenho
topic Balanced Scorecard
Indicadores financeiros
Controle de desempenho
description This statistical descriptive study, based on a master degree dissertation and on a research conducted by Fundação Dom Cabral, presents the Balanced Scorecard evolution as an enterprise performance control tool, from 1998 to 2002, and makes a comparison between the achieved results and the evolution of traditional financial key performance indicators available, as Ebitda, EVA and CVA. The researched universe comprehends the 500 biggest private companies operating in Brazilian market, considering the classification from the Exame – Maiores e Melhores review in its June of 2000 edition. The research assumed that due to their importance, amount of resources and position engaged in Brazilian economy, these companies are leaders in business processes. The performed research was quantitative, looking for quantifiable evaluation criteria, to be used in all the questions applied. This study can be relevant to researchers in control management and performance analysis areas, as well as to organizations which considers the Balanced Scorecard only as a support tool to their strategy development and implementation.KEYWORDS: Balanced Scorecard; Financial indicators; Performance control models.
publishDate 2008
dc.date.none.fl_str_mv 2008-08-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://editorarevistas.mackenzie.br/index.php/RAM/article/view/126
url https://editorarevistas.mackenzie.br/index.php/RAM/article/view/126
dc.language.iso.fl_str_mv por
eng
spa
language por
eng
spa
dc.relation.none.fl_str_mv https://editorarevistas.mackenzie.br/index.php/RAM/article/view/126/126
https://editorarevistas.mackenzie.br/index.php/RAM/article/view/126/1855
https://editorarevistas.mackenzie.br/index.php/RAM/article/view/126/1856
dc.rights.driver.fl_str_mv Copyright (c) 2015 Revista de Administração Mackenzie
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2015 Revista de Administração Mackenzie
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
application/pdf
dc.publisher.none.fl_str_mv Editora Mackenzie
publisher.none.fl_str_mv Editora Mackenzie
dc.source.none.fl_str_mv Revista de Administração Mackenzie; Vol. 8 No. 2 (2007)
Revista de Administração Mackenzie; Vol. 8 Núm. 2 (2007)
Revista de Administração Mackenzie (Mackenzie Management Review); v. 8 n. 2 (2007)
1678-6971
1518-6776
reponame:RAM. Revista de Administração Mackenzie
instname:Universidade Presbiteriana Mackenzie (MACKENZIE)
instacron:MACKENZIE
instname_str Universidade Presbiteriana Mackenzie (MACKENZIE)
instacron_str MACKENZIE
institution MACKENZIE
reponame_str RAM. Revista de Administração Mackenzie
collection RAM. Revista de Administração Mackenzie
repository.name.fl_str_mv RAM. Revista de Administração Mackenzie - Universidade Presbiteriana Mackenzie (MACKENZIE)
repository.mail.fl_str_mv revista.adm@mackenzie.br
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