Performance indicators: a proposal for family-run livestock farming under the conceptual framework of the sustainable balanced scorecard

• Autor(a) principal: Mirailh, Rafael Fagundes
• Data de Publicação: 2021
• Outros Autores: Albano, Claudio Sonaglio, Lampert, Vinicius do Nascimento
• Tipo de documento: Artigo
• Idioma: eng; por
• Título da fonte: Revista Ibero Americana de Estratégia - RIAE
• Texto Completo: https://periodicos.uninove.br/riae/article/view/18119
• topic: Performance indicators. Cattle farming. Family farms. Sustainability.; Indicadores de rendimiento. Ganado vacuno. Productor familiar. Sostenibilidad.; estratégia e desempenho; Indicadores de desempenho. Pecuária de corte. Produtor familiar. Sustentabilidade.

Objective: Build a matrix of indicators, according to the conceptual perspective of the BSC, adapting to the dimensions of sustainability related to family ranchingMethodology: A qualitative approach was used, carrying out a bibliographic and documentary study, in addition to interviews with rural producers and specialists on the subject.Originality: Historically, there is a lack of tools and management methodologies for the work context, especially in view of the new environmental and sustainability requirements. Thus, the work contributes to mitigate this gap in the context.Main results: The work generated a proposal / matrix with sustainability indicators for family livestock. Matrix composed of 28 indicators distributed in the four dimensions (environmental, economic, productive and social) of sustainability.Theoretical/methodological contributions: The main methodological contribution was to describe the process of how to propose a matrix of indicators, using planning tools such as the SWOT matrix and the BSC. Producers and specialists contributed to the construction of the SWOT matrix, later also contributed to the construction of the indicator matrix, in order to tend to the SWOT matrix.Social contributions/to management: As a social contribution we can mention the issue of the matrix of indicators being supported by the four dimensions of sustainability. For management, the matrix itself, in addition to the specifications of each indicator, which can enable better management of family ranching properties.