Motivos que levam empresas a optar pela implementação do balanced scorecard

• Autor(a) principal: Oliveira, Raquel de Fátima
• Data de Publicação: 2007
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional PUCRS
• Texto Completo: http://hdl.handle.net/10923/1145
• topic: ADMINISTRAÇÃO DE EMPRESAS; ADMINISTRAÇÃO - ESTRATÉGIAS; PLANEJAMENTO ESTRATÉGICO

The Balanced Scorecard (BSC) has appeared as a support tool for the strategical management backed up on quantitative assessments to help measuring corporate performance. The dissemination of its application has evolved and became a management helping tool. This paper is inserted in such context, focusing on the identification of reasons that make corporations choose the BSC as a helping tool in the management of their businesses. The paper has been developed under the exploratory research method, based on a multiple case study, made at companies that use BSC in their businesses management. A research instrument has been developed for such, study and utilized in the data collection. Its elaboration was initially based on the bibliographic review of the Balanced Scorecard, corporate strategy themes, and strategic planning, so as to identify the reasons and situations that have lead to the option of using the BSC. The interviews have been made considering the reality and situations described by the strategy and strategic planning story of the analyzed corporations. Out of the results as found out, the anticipations of those interviewed in measuring the strategic results of businesses is pointed out, offering transparency in the companies’ results.